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Crush sand HSN Code

GST rates and HSN code for Crush sand.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofMechanical 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 Machin8424892018%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 Machin842418%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 Machin8424900018%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 Machin8424891018%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 Machin8424810018%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 Machin8424100018%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 Machin8424300018%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 Machin8424200018%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 Machin8424899018%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 Machines8465930018%01/07/2017
Ores, slag and ashGranulated Slag (Slag Sand) From The Manufacture Of Iron Or Steel261800005%01/07/2017
Granulated Slag (Slag Sand) From The Manufacture Of Iron Or Steel26185%01/07/2017
Titanium Ores And Concen Trates – Titanium Ores And Concentrates: Rutile : Rare Earth Oxides Including Rutile Sand261400315%01/07/2017
Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cementOther 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)250850325%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 — Other250620905%01/07/2017
Articles of stone, plaster, cement, asbestos, mica or similar materialsNatural 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 Paper6805203018%01/07/2017
Wood and articles of wood; wood charcoalWood Sawn Or Chipped Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded Or End-Jointed, Of A Thickness Exceeding 6 Mm440718%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-Joint4409299018%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 Wood4407291018%01/07/2017
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxesBitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks – Other: Bitumen, Natural2714902018%01/07/2017

Understanding the Crush Sand HSN Codes

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.

Classifying Crush Sand: HSN 2517

The most appropriate HSN classification for crush sand falls under:

  • Chapter 25: Salt; sulphur; earths and stone; plastering materials, lime and cement.

More precisely, crush sand is categorized under:

  • HSN 2517: 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.
    • This heading specifically includes “broken or crushed stone, of a kind commonly used for concrete aggregates,” which perfectly describes crush sand.
    • While the data mentions specific sub-headings like “Pakur stone, crushed or broken” (25171010) or “Other” (25171090) within this category, crush sand, being a manufactured aggregate from crushed rock, fits within the broader definition of 2517.

The Applicable GST Rate for Crush Sand

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:

  • Granulated Slag (Slag Sand): HSN 26180000, attracting a 5% GST rate. This is a by-product of iron or steel manufacturing.
  • Quartz (Other Than Natural Sands) / Quartzite Fines (Including Sand): HSN 25085032 and 25062090, both with a 5% GST rate. These refer to specific mineral compositions.
  • Sand Blasting Machines: These are machinery, not the sand itself, and fall under HSN 8424 (18% GST).
  • Glass or Sand Coated Paper: HSN 68052030, with an 18% GST rate, is an abrasive product, not bulk construction sand.
  • Tar Sands: HSN 27149020 (18% GST) refers to bituminous substances, not construction aggregate.

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.

FAQs

What HSN Chapter covers crush sand?

Crush sand falls under HSN Chapter 25: Mineral Products.

What is the specific HSN heading for crush sand?

Crush sand is categorized under HSN 2517: Pebbles, gravel, broken or crushed stone.

What is the GST rate for crush sand?

The GST rate for crush sand is 5%.

Is crush sand considered a natural sand for HSN classification?

No, crush sand is generally classified as “broken or crushed stone” rather than natural sand, as it is a manufactured product from crushing rock.

What is the HSN code for granulated slag (slag sand)?

Granulated slag (slag sand) falls under HSN 26180000

Why is the GST rate for crush sand lower than for some other sand-related products?

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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