---
title: "2517 HSN Code | HSN Code for Pebbles, Gravel, Crushed Stone in India"
description: "Know more about 2517 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2517 covering Pebbles, Gravel, Crushed Stone."
canonical: "https://busy.in/hsn/sub-chapter-2517/"
---

# HSN Sub-chapter 2517: Pebbles, Gravel, Crushed Stone

Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated

Part of [Chapter 25: Salt, Stones and Cement](https://busy.in/hsn/chapter-25/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 25171010 | [Other Pebbles/Gravel/Stone](https://busy.in/hsn/hsn-25171010/) |
| 25171020 | [Cotton Machinery Healds & Reeds (excl. Wire Healds)](https://busy.in/hsn/hsn-25171020/) |
| 25171090 | [Flint (Pebbles/Gravel/Stone)](https://busy.in/hsn/hsn-25171090/) |
| 25172000 | [Slag Macadam](https://busy.in/hsn/hsn-25172000/) |
| 25173000 | [Tarred Macadam](https://busy.in/hsn/hsn-25173000/) |
| 25174100 | [Granules, chippings, powder (Marble)](https://busy.in/hsn/hsn-25174100/) |
| 25174900 | [Stone Granules, Chippings & Powder](https://busy.in/hsn/hsn-25174900/) |

## Frequently asked questions

### What products are classified under HSN 2517

It includes Pebbles, Gravel, Crushed Stone

### How are warranty replacements of Pebbles, Gravel, Crushed Stone handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Can reverse charge ever apply to transactions involving Pebbles, Gravel, Crushed Stone?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Pebbles, Gravel, Crushed Stone are forward charge. Check the current notifications for any special cases before deciding.

### Does MRP, weight or pack size change GST treatment for Pebbles, Gravel, Crushed Stone?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### What should my invoice and records include for Pebbles, Gravel, Crushed Stone?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Any special steps when selling Pebbles, Gravel, Crushed Stone through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

## India's trade performance: HSN Sub-Chapter 2517 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹587 Cr (−17.29% YoY) — 0.0159% of India's total exports
- Imports: ₹169 Cr (+43.11% YoY) — 0.0028% of India's total imports
- Trade balance: ₹418 Cr (Surplus); surplus rank #272 of 1233 sub-chapters
- Share of Chapter 25: 3.40% of its exports; import side 0.40%
- Rank within Chapter 25: #7 of 29 by export value; import-side #18

### Key metrics

- Export CAGR: 6.23% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #504 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +64.21% in FY 2019-20
- Contribution to Ch. 25: 3.40% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2517

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 25 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 25 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 408.49 | 0.0178% | — | 2.62% | 41.19 | 0.0011% | — | 0.21% | +367.30 | #460 |
| FY 2019-20 | 670.80 | 0.0304% | +64.21% | 4.74% | 16.75 | 0.0005% | −59.33% | 0.09% | +654.05 | #355 |
| FY 2020-21 | 628.94 | 0.0292% | −6.24% | 3.57% | 19.33 | 0.0007% | +15.40% | 0.11% | +609.61 | #380 |
| FY 2021-22 | 564.80 | 0.0180% | −10.20% | 3.33% | 20.72 | 0.0005% | +7.19% | 0.07% | +544.08 | #456 |
| FY 2022-23 | 684.04 | 0.0189% | +21.11% | 3.60% | 51.23 | 0.0009% | +147.25% | 0.14% | +632.81 | #439 |
| FY 2023-24 | 709.94 | 0.0196% | +3.79% | 3.86% | 117.88 | 0.0021% | +130.10% | 0.33% | +592.06 | #441 |
| FY 2024-25 | 587.17 | 0.0159% | −17.29% | 3.40% | 168.70 | 0.0028% | +43.11% | 0.40% | +418.47 | #504 |

- CAGR (7-year): exports 6.23%/yr, imports 26.49%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 2517 export-import analysis

### Consistent export growth: 6.23% CAGR over 7 years

India's exports under HSN Sub-Chapter 2517 have grown at a compound annual rate of 6.23% over 7 fiscal years, rising from ₹408.49 Crore in FY 2018-19 to ₹587.17 Crore in FY 2024-25.

### HSN Sub-Chapter 2517 ranked #504 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2517 ranks #504 out of 1233 sub-chapters by total export value. Within Chapter 25, it ranks #7 of 29. By trade surplus, it ranks #272 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 2517 exports

The strongest single-year export movement for HSN Sub-Chapter 2517 was recorded in FY 2019-20, when exports surged by 64.21% over the prior year.

### India maintains a trade surplus of ₹418.47 Crore in HSN Sub-Chapter 2517 goods

In FY 2024-25, India's exports of ₹587.17 Cr exceeded imports of ₹168.70 Cr, resulting in a trade surplus of ₹418.47 Crore — ranking #272 of 1233 by surplus magnitude.

### Import growth of 26.49% CAGR signals rising demand for Pebbles, Gravel, Crushed Stone

India's imports under HSN Sub-Chapter 2517 have grown at 26.49% CAGR, reaching ₹168.70 Crore in FY 2024-25.

### HSN Sub-Chapter 2517 contributes 3.40% of Chapter 25 exports — ranked #7

Among the 29 sub-chapters under Chapter 25, HSN Sub-Chapter 2517 ranks #7 by export value — accounting for 3.40% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.40% share (rank #18).

## Related Sub-Chapters in Chapter 25

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 2516: Granite & other monumental stones](https://busy.in/hsn/sub-chapter-2516/) | ₹4,213 Cr |
| #2 | [HSN Sub-Chapter 2501: Salt and sodium chloride](https://busy.in/hsn/sub-chapter-2501/) | ₹3,796 Cr |
| #3 | [HSN Sub-Chapter 2511: Natural Barium Compounds](https://busy.in/hsn/sub-chapter-2511/) | ₹1,241 Cr |
| #4 | [HSN Sub-Chapter 2508: Other Clays & Minerals](https://busy.in/hsn/sub-chapter-2508/) | ₹1,215 Cr |
| #5 | [HSN Sub-Chapter 2506: Quartzite cut into blocks or slabs](https://busy.in/hsn/sub-chapter-2506/) | ₹1,032 Cr |
| #6 | [HSN Sub-Chapter 2503: Sulfur products](https://busy.in/hsn/sub-chapter-2503/) | ₹983 Cr |
| #7 | HSN Sub-Chapter 2517: Pebbles, Gravel, Crushed Stone (this hsn sub-chapter) | ₹587 Cr |
| #8 | [HSN Sub-Chapter 2525: Mica, including splittings](https://busy.in/hsn/sub-chapter-2525/) | ₹564 Cr |
| #9 | [HSN Sub-Chapter 2529: Mineral substances](https://busy.in/hsn/sub-chapter-2529/) | ₹549 Cr |
| #10 | [HSN Sub-Chapter 2507: Kaolin clay](https://busy.in/hsn/sub-chapter-2507/) | ₹512 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2501 | [Salt and sodium chloride](https://busy.in/hsn/sub-chapter-2501/) |
| 2502 | [Unroasted iron pyrites](https://busy.in/hsn/sub-chapter-2502/) |
| 2503 | [Sulfur products](https://busy.in/hsn/sub-chapter-2503/) |
| 2504 | [Natural graphite](https://busy.in/hsn/sub-chapter-2504/) |
| 2505 | [Natural stones & sands](https://busy.in/hsn/sub-chapter-2505/) |
| 2506 | [Quartzite cut into blocks or slabs](https://busy.in/hsn/sub-chapter-2506/) |
| 2507 | [Kaolin clay](https://busy.in/hsn/sub-chapter-2507/) |
| 2508 | [Other Clays & Minerals](https://busy.in/hsn/sub-chapter-2508/) |
| 2509 | [Chalk](https://busy.in/hsn/sub-chapter-2509/) |
| 2510 | [Natural phosphates](https://busy.in/hsn/sub-chapter-2510/) |
| 2511 | [Natural Barium Compounds](https://busy.in/hsn/sub-chapter-2511/) |
| 2512 | [Siliceous earths, calcined or unworked](https://busy.in/hsn/sub-chapter-2512/) |
| 2513 | [Natural abrasives](https://busy.in/hsn/sub-chapter-2513/) |
| 2514 | [Slate Blocks & Slabs](https://busy.in/hsn/sub-chapter-2514/) |
| 2515 | [Marble, travertine & building stones](https://busy.in/hsn/sub-chapter-2515/) |
| 2516 | [Granite & other monumental stones](https://busy.in/hsn/sub-chapter-2516/) |
| 2518 | [Dolomite, calcined or in slabs](https://busy.in/hsn/sub-chapter-2518/) |
| 2519 | [Magnesium carbonate & oxides](https://busy.in/hsn/sub-chapter-2519/) |
| 2520 | [Gypsum, Anhydrite, Plasters](https://busy.in/hsn/sub-chapter-2520/) |
| 2521 | [Limestone & calcareous stones](https://busy.in/hsn/sub-chapter-2521/) |
| 2522 | [Quicklime & hydraulic lime](https://busy.in/hsn/sub-chapter-2522/) |
| 2523 | [Portland & Similar Hydraulic Cements](https://busy.in/hsn/sub-chapter-2523/) |
| 2524 | [Asbestos](https://busy.in/hsn/sub-chapter-2524/) |
| 2525 | [Mica, including splittings](https://busy.in/hsn/sub-chapter-2525/) |
| 2526 | [Natural steatite and talc](https://busy.in/hsn/sub-chapter-2526/) |
| 2528 | [Natural borates & boric acid](https://busy.in/hsn/sub-chapter-2528/) |
| 2529 | [Mineral substances](https://busy.in/hsn/sub-chapter-2529/) |
| 2530 | [Unspecified mineral substances](https://busy.in/hsn/sub-chapter-2530/) |