GST rates and HSN code for Stone Chips.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of <strong>stone</strong>, plaster, cement, asbestos, mica or similar materials | Panels, Boards, Tiles, Blocks And Similar Articles Of Vegetable Fibre, Of Straw Or Of Shavings, Chips, Particles, Sawdust Or Other Waste, Of Wood, Agglomerated With Cement, Plaster Or Other Mineral Binders | 68080000 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Panels, Boards, Tiles, Blocks And Similar Articles Of Vegetable Fibre, Of Straw Or Of Shavings, Chips, Particles, Sawdust Or Other Waste, Of Wood, Agglomerated With Cement, Plaster Or Other Mineral Binders | 6808 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Other: Other | 68101990 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Millstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting, Hand Sharpening Or Polishing Stones, And Parts Thereof, Of Natural Stone, Of Agglomerated Natural Or Artificial Abrasives, | 68041000 | 18% | – | 01/07/2017 | – | |
| Worked Monumental Or Building Stone (Except Slate) And Articles Thereof, Other Than Goods Of Heading 6801; Mosaic Cubes And The Like, Of Natural Stone (Including Slate), Whether Or Not On A Backing; Artificially Coloured Granules, Chippings And Powder, Of | 68029200 | 18% | – | 15/11/2017 – 13/10/2017 22/09/2017 | – | |
| Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Other:Concrete Boulder | 68109910 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Millstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting, Hand Sharpening Or Polishing Stones, And Parts Thereof, Of Natural Stone, Of Agglomerated Natural Or Artificial Abrasives, | 68042110 | 18% | – | 01/07/2017 | – | |
| Worked Monumental Or Building Stone (Except Slate) And Articles Thereof, Other Than Goods Of Heading 6801; Mosaic Cubes And The Like, Of Natural Stone (Including Slate), Whether Or Not On A Backing; Artificially Coloured Granules, Chippings And Powder, Of | 68022900 | 18% | – | 15/11/2017 – 13/10/2017 22/09/2017 | – | |
| Articles Of Stone Or Of Other Mineral Substances (Including Carbon Fibres, Articles Of Carbon Fibres And Articles Of Peat), Not Elsewhere Specified Or Included Non-Electrical Articles Of Graphite Or Other Carbon: Non-Electrical Articles Of Graphite | 68151020 | 18% | – | 01/01/2019 1/01/2019 15/11/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Wet Grinder Consisting Of Stone As Grinder | 8509 | omitted | – | 1/10/2019 | – |
| Wood and articles of wood; wood charcoal | Fuel Wood, In Logs, In Billets, In Twigs, In Faggots Or In Similar Forms; Wood In Chips Or Particles; Sawdust And Wood Waste And Scrap, Whether Or Not Agglomerated In Logs, Briquettes, Pellets Or Similar Forms | 4401 | 5% | – | 01/07/2017 | – |
| Fuel Wood, In Logs, In Billets, In Twigs, In Faggots Or In Similar Forms; Wood In Chips Or Particles; Sawdust And Wood Waste And Scrap, Whether Or Not Agglomerated In Logs, Briquettes, Pellets Or Similar Forms – Sawdust And Wood Waste And Scrap, Whether O | 44013900 | 5% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machinery For Sorting, Screening, Separating, Washing, Crushing, Grinding, Mixing Or Kneading Earth, Stone, Ores Or Other Mineral Substances, In Solid (Including Powder Or Paste) Form; Machinery For Agglomerating, Shaping Or Moulding Solid Mineral Fuels, | 84748020 | 18% | – | 01/07/2017 | – |
| Machine-Tools For Working Stone, Ceramics, Concrete, Asbestos-Cement Or Like Mineral Materials Or For Cold Working Glass Grinding Or Polishing Machines | 84642000 | 18% | – | 01/07/2017 | – | |
| Machinery For Sorting, Screening, Separating, Washing, Crushing, Grinding, Mixing Or Kneading Earth, Stone, Ores Or Other Mineral Substances, In Solid (Including Powder Or Paste) Form; Machinery For Agglomerating, Shaping Or Moulding Solid Mineral Fuels, | 84748090 | 18% | – | 01/07/2017 | – | |
| Mineral Products-Salt; sulphur; earths and <strong>stone</strong>; plastering materials, lime and cement | 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 N | 25174900 | 5% | – | 01/07/2017 | – |
| Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated | 2513 | 5% | – | 01/07/2017 | – | |
| 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 N | 2517 | 5% | – | 01/07/2017 | – | |
| 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 N | 25174100 | 5% | – | 01/07/2017 | – | |
| Works of art, collectors’ pieces and antiques | Of Stone | 97039020 | 12% | – | – | – |
Stone chips are a fundamental building material used in construction, road development, and landscaping. If you are a quarry owner, a construction material supplier, or a builder, knowing the correct HSN code for stone chips is essential for smooth GST compliance. Let’s break down the HSN codes and GST rates for this common product.
Stone chips, along with other broken or crushed stone, are classified under Chapter 25 of the Harmonized System of Nomenclature (HSN). This chapter is for “Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement.”
The specific HSN code for stone chips is 2517. The description for this heading is very clear: “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.”
Within this main heading, the data provides more specific codes:
The GST rate for stone chips, gravel, and crushed stone under HSN 2517 is 5%. This concessional rate makes these essential construction materials more affordable for the industry and has been effective since July 1, 2017.
It’s important to note that this rate applies to the raw or semi-processed stone, not to finished products made from stone.
The term “stone chips” can sometimes be misleading, as your data shows “chips” in various contexts. It is crucial to differentiate your product based on its use and form.
By correctly identifying the HSN code for your stone chips as a raw building material, you can ensure your invoicing and tax filings are accurate and compliant.
The HSN code for stone chips used for aggregates is 2517.
The GST rate for stone chips is 5%.
Stone chips are covered under Chapter 25, which is for mineral products, earths, and stone.
Machinery for crushing stone is classified under HSN 8474 and has an 18% GST rate.
Marble chips are a specific type of stone chipping and have a separate HSN code, 25174100, which also has a 5% GST rate.
The 5% GST rate has been effective since July 1, 2017.
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