GST rates and HSN code for Crush sand.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Mechanical Appliances (Whether Or Not Handoperated) For Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machin | 84248920 | 18% | – | 27/07/2018 25/01/2018 15/11/2017 22/09/2017 1/07/2017 | – |
Mechanical Appliances (Whether Or Not Handoperated) For Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machin | 8424 | 18% | – | 27/07/2018 25/01/2018 15/11/2017 22/09/2017 1/07/2017 | – | |
Mechanical Appliances (Whether Or Not Handoperated) For Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machin | 84249000 | 18% | – | 27/07/2018 25/01/2018 15/11/2017 22/09/2017 1/07/2017 | – | |
Mechanical Appliances (Whether Or Not Handoperated) For Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machin | 84248910 | 18% | – | 27/07/2018 25/01/2018 15/11/2017 22/09/2017 1/07/2017 | – | |
Mechanical Appliances (Whether Or Not Handoperated) For Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machin | 84248100 | 18% | – | 27/07/2018 25/01/2018 15/11/2017 22/09/2017 1/07/2017 | – | |
Mechanical Appliances (Whether Or Not Handoperated) For Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machin | 84241000 | 18% | – | 27/07/2018 25/01/2018 15/11/2017 22/09/2017 1/07/2017 | – | |
Mechanical Appliances (Whether Or Not Handoperated) For Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machin | 84243000 | 18% | – | 27/07/2018 25/01/2018 15/11/2017 22/09/2017 1/07/2017 | – | |
Mechanical Appliances (Whether Or Not Handoperated) For Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machin | 84242000 | 18% | – | 27/07/2018 25/01/2018 15/11/2017 22/09/2017 1/07/2017 | – | |
Mechanical Appliances (Whether Or Not Handoperated) For Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machin | 84248990 | 18% | – | 27/07/2018 25/01/2018 15/11/2017 22/09/2017 1/07/2017 | – | |
Machine Tools (Including Machines For Nailing, Stapling, Glueing Or Otherwise Assembling) For Working Wood, Cork, Bone, Hard Rubber, Hard Plastics Or Similar Hard Materials – Other : Grinding, Sanding Or Polishing Machines | 84659300 | 18% | – | 01/07/2017 | – | |
Ores, slag and ash | Granulated Slag (Slag Sand) From The Manufacture Of Iron Or Steel | 26180000 | 5% | – | 01/07/2017 | – |
Granulated Slag (Slag Sand) From The Manufacture Of Iron Or Steel | 2618 | 5% | – | 01/07/2017 | – | |
Titanium Ores And Concen Trates – Titanium Ores And Concentrates: Rutile : Rare Earth Oxides Including Rutile Sand | 26140031 | 5% | – | 01/07/2017 | – | |
Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths – Andalusite, Kyanite And Sillimanite: Sillimanite: Fines (Including Sand) | 25085032 | 5% | – | 01/07/2017 | – |
Quartz (Other Than Natural Sands); Quartzite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Quartzite — Other | 25062090 | 5% | – | 01/07/2017 | – | |
Articles of stone, plaster, cement, asbestos, mica or similar materials | Natural Or Artificial Abrasive Powder Or Grain, On A Base Of Textile Material, Of Paper, Of Paperboard Or Of Other Materials, Whether Or Not Cut To Shape Or Sewn Or Otherwise Made Up On A Base Of Paper Or Paperboard Only: Glass Or Sand Coated Paper | 68052030 | 18% | – | 01/07/2017 | – |
Wood and articles of wood; wood charcoal | Wood Sawn Or Chipped Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded Or End-Jointed, Of A Thickness Exceeding 6 Mm | 4407 | 18% | – | 01/07/2017 | – |
Wood (Including Strips And Friezes For Parquet Flooring, Not Assembled) Continuously Shaped (Tongued, Grooved, Rebated, Chamfered, V-Jointed, Beaded, Moulded, Rounded Or The Like) Along Any Of Its Edges Or Faces, Whether Or Not Planed, Sanded Or End-Joint | 44092990 | 18% | – | 27/07/2018 1/07/2017 | – | |
29 Wood Sawn Or Chipped Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded Or Endjointed, Of A Thickness Exceeding 6 Mm – Of Tropical Wood Specified In Sub-Heading Note 1 To This Chapter : Other : Teak Wood | 44072910 | 18% | – | 01/07/2017 | – | |
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks – Other: Bitumen, Natural | 27149020 | 18% | – | 01/07/2017 | – |
Crush sand, also known as manufactured sand or M-sand, has become an essential aggregate in the construction industry, serving as a sustainable alternative to natural river sand. For businesses involved in its production, supply, or trade, understanding the correct HSN (Harmonized System of Nomenclature) code and the applicable GST (Goods and Services Tax) rate is paramount for compliance.
The provided data contains various HSN codes related to different types of sand, stone, and even machinery that uses sand. To pinpoint the HSN code for “crush sand,” we need to focus on its nature as a mineral product, specifically a form of broken or crushed stone used for construction.
The most appropriate HSN classification for crush sand falls under:
More precisely, crush sand is categorized under:
The GST rate for products classified under HSN 2517, including various forms of crushed stone and aggregates like crush sand, is consistently 5%. This rate has been in effect from July 1, 2017.
It is important to note other “sand” related HSN codes present in the data, which apply to different materials:
Therefore, for businesses dealing with crush sand used as a construction aggregate, the HSN code 2517, with a 5% GST rate, is the appropriate classification.
Crush sand falls under HSN Chapter 25: Mineral Products.
Crush sand is categorized under HSN 2517: Pebbles, gravel, broken or crushed stone.
The GST rate for crush sand is 5%.
No, crush sand is generally classified as “broken or crushed stone” rather than natural sand, as it is a manufactured product from crushing rock.
Granulated slag (slag sand) falls under HSN 26180000
The lower GST rate (5%) for crush sand and similar construction aggregates reflects their essential role in infrastructure development and construction, aiming to keep costs down.
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