Aggregate HSN Code

Understanding the Aggregate HSN Code

In the world of construction and infrastructure development, “aggregate” is a foundational term, referring to materials like sand, gravel, and crushed stone that are essential components of concrete, roads, and railway ballast. For businesses involved in the sourcing, supply, or sale of these materials in India, understanding the correct Harmonized System of Nomenclature (HSN) code for “aggregate” is crucial for accurate Goods and Services Tax (GST) compliance. This blog will shed light on the primary HSN codes for various types of aggregates and their associated GST rates, ensuring you build on a solid foundation of tax knowledge.

The Aggregate Classifications by Type and Use

The HSN system meticulously categorizes goods, and aggregates are primarily found under HSN Chapter 25, which covers “Salt; sulphur; earths and stone; plastering materials, lime and cement.” This chapter is where you’ll find the most common types of aggregates.

• Pebbles, Gravel, Broken or Crushed Stone (Commonly Used Aggregates): This broad category covers the most frequently used types of aggregates for various construction purposes. They are generally classified under HSN 2517. The specific sub-codes differentiate based on their form and whether they are mixed with other materials:
  • 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:
    • These are broadly covered under HSN 2517.
    • Specific classifications include:
      • 25171010 (for specific types like shingle and flint)
      • 25171020 (for specific types like granite and basalt for road metalling)
      • 25171090 (for other types of pebbles, gravel, and crushed stone)
    • These are generally listed with a 5% GST rate, effective from July 1, 2017.
  • Macadam of Slag, Dross or Similar Industrial Waste, Whether Or Not Incorporating The Materials Of Sub-Heading 2517.10:
    • This category covers aggregates derived from industrial waste.
    • For example, HSN 25172000 and 25173000 pertain to tarred macadam and other types.
    • These also attract a 5% GST rate, effective from July 1, 2017.
  • Granules, Chippings and Powder of Stone:
    • These refined forms of aggregate are also found under HSN 2517, such as 25174100 and 25174900.
    • They are also subject to a 5% GST rate, effective from July 1, 2017.
• Other Monumental or Building Stone (Can be Used as Aggregates): While primarily classified as building stone, certain types, when broken or crushed, can function as aggregates.
  • Granite, Porphyry, Basalt, Sandstone And Other Monumental Or Building Stone, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs… – Other Monumental Or Building Stone: Other: HSN 25169090.
  • This also has a 5% GST rate, effective from July 1, 2017.
• Fly Ash Aggregates: These are a specific type of aggregate gaining prominence due to their environmental benefits. They are classified under HSN Chapter 68, which covers “Articles of stone, plaster, cement, asbestos, mica or similar materials.”
  • Fly Ash Bricks Or Fly Ash Aggregate With 90 Per Cent. Or More Fly Ash Content; Fly Ash Blocks: HSN 6815.
  • This category attracts a 12% GST rate, effective from November 15, 2017 (originally from July 1, 2017).