Boulder HSN Code

Find the Right HSN Code for Your Boulder

Boulders are a common sight in construction and landscaping projects, but did you know they have a specific classification under the Harmonized System of Nomenclature (HSN) for taxation? The HSN code for a boulder depends on its composition—whether it’s a natural stone or a manufactured concrete product. Understanding this distinction is key to complying with GST regulations in India.

Classify Your Concrete Boulder

If your boulder is made from cement, concrete, or artificial stone, you need to look at Chapter 68 of the HSN code. This chapter is dedicated to “Articles of stone, plaster, cement, asbestos, mica or similar materials.”

• Concrete Boulder HSN: The HSN code for a concrete boulder is 68109910. This falls under the category of “other articles” made of cement, concrete, or artificial stone, whether or not they are reinforced.
• GST Rate: A concrete boulder with HSN code 68109910 is subject to an 18% GST rate. This rate has been in effect since July 1, 2017, with a revision on November 15, 2017.

Understand the Natural Stone Boulder HSN Code

While the data provided focuses on a concrete boulder, it is also important to note that natural stone boulders have a different classification. Natural stone, such as granite or sandstone, is classified under a different chapter, usually Chapter 25, which covers “Salt; sulphur; earths and stone; plastering materials, lime and cement.” For example, natural stone boulders are often classified under HSN code 25169020. The GST rate for natural stone boulders can be 5% as per some sources, but it’s essential to check the latest GST notifications to confirm.

Know the Difference Matters

The distinction between a concrete boulder and a natural stone boulder is not just a matter of material—it’s a matter of taxation. A concrete boulder is considered a manufactured article, while a natural stone boulder is a raw mineral product. This difference impacts their HSN codes and, consequently, their GST rates. Always classify your product correctly to ensure accurate billing and tax compliance.