GST rates and HSN code for Silica sand.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Silica Sands And Quartz Sands | 250510 | 5% | – | 01/07/2017 | – |
Natural Sands Of All Kinds, Whether Or Not Coloured, Other Than Metal-Bearing Sands Of Chapter 26 – Silica Sands And Quartz Sands: Quartz Sands | 25051020 | 5% | – | 01/07/2017 | – | |
Natural Sands Of All Kinds, Whether Or Not Coloured, Other Than Metal-Bearing Sands Of Chapter 26 – Silica Sands And Quartz Sands: Silica Sands: Other | 25051019 | 5% | – | 01/07/2017 | – | |
Natural Sands Of All Kinds, Whether Or Not Coloured, Other Than Metal-Bearing Sands Of Chapter 26 – Silica Sands And Quartz Sands: Silica Sands: Processed (White) | 25051011 | 5% | – | 01/07/2017 | – | |
Natural Sands Of All Kinds, Whether Or Not Coloured, Other Than Metal-Bearing Sands Of Chapter 26 – Silica Sands And Quartz Sands: Silica Sands: Processed (Brown) | 25051012 | 5% | – | 01/07/2017 | – | |
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 | – | |
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 | – | |
Ores, slag and ash | Granulated Slag (Slag Sand) From The Manufacture Of Iron Or Steel | 26180000 | 5% | – | 01/07/2017 | – |
Ceramic products | Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight More Than 50% Of Alumina (Al2O3), Of Silica (Sio2) Or Of A Mixture Or Compo | 69022090 | 18% | – | 01/07/2017 | – |
Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight More Than 50% Of Alumina (Al2O3), Of Silica (Sio2) Or Of A Mixture Or Compo | 69022010 | 18% | – | 01/07/2017 | – | |
Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight More Than 50% Of Alumina (Al2O3), Of Silica (Sio2) Or Of A Mixture Or Compo | 69022040 | 18% | – | 01/07/2017 | – | |
Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight More Than 50% Of Alumina (Al2O3), Of Silica (Sio2) Or Of A Mixture Or Compo | 69022020 | 18% | – | 01/07/2017 | – | |
Containing By Weight More Than 50% Of Alumina (Al2O3) Or Of A Mixture Or Compound Of Alumina And Of Silica (Sio2) | 690320 | 18% | – | 01/07/2017 | – | |
Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight More Than 50% Of Alumina (Al2O3), Of Silica (Sio2) Or Of A Mixture Or Compo | 69022030 | 18% | – | 01/07/2017 | – | |
Glass and glassware | Laboratory, Hygienic Or Pharmaceutical Glassware, Whether Or Not Graduated Or Calibrated – Of Fused Quartz Or Other Fused Silica | 70171000 | 18% | – | 01/07/2017 | – |
Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked – Tubes: Of Fused Quartz Or Other Fused Silica | 70023100 | 18% | – | 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 | – |
Silica sand primarily falls under Chapter 25 of the HSN, which covers “Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement.” This chapter is dedicated to natural mineral products.
More specifically, silica sand and quartz sands are categorized under HSN 2505: “Natural Sands Of All Kinds, Whether Or Not Coloured, Other Than Metal-Bearing Sands Of Chapter 26.”
Within HSN 2505, further distinctions are made based on the type and processing of the sand:
GST Rate on Silica Sand: The good news for industries relying on silica sand is that most forms, including processed and unprocessed silica and quartz sands, attract a relatively low 5% GST rate. This rate has been effective since July 1, 2017.
It’s important to differentiate silica sand from other products that might contain silica, such as refractory bricks (HSN 6902, 18% GST) or glassware made of fused silica (HSN 7017, 18% GST), as these have different classifications and tax implications. The HSN code focuses on the natural state and immediate processing of the sand itself.
The main HSN Chapter for silica sand is 25, covering mineral products.
Unprocessed or other types of silica sand typically fall under HSN 25051019.
Processed white silica sand is classified under HSN 25051011.
The GST rate for most types of silica sand is 5%.
Correct HSN identification ensures accurate GST compliance, proper invoicing, streamlined logistics, and avoids potential penalties from tax authorities, helping businesses in the mineral and related industries operate smoothly.
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