Stone dust HSN Code
GST rates and HSN code for Stone dust.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Raw hides and skins (other than furskins) and leather | Composition Leather With A Basis Of Leather Or Leather Fiber, In Slabs, Sheets Or Strip, Whether Or Not In Rolls; Parings And Other Waste Of Leather Or Of Composition Leather, Not Suitable For The Manufacture Of Leather Articles; Leather Dust, Powder And | 41152010 | 12% | – | 15/11/2017 | – |
| Articles of <strong>stone</strong>, plaster, cement, asbestos, mica or similar materials | 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 | – | |
| Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof | Wadding Of Textile Materials And Articles Thereof; Textile Fibres, Not Exceeding 5 Mm In Length (Flock), Textile Dust And Mill Neps Sanitary Towels And Tampons, Napkins And Napkin Liners For Babies And Similar Sanitary Articles, Of Wadding | 56011000 | 12% | – | 01/07/2017 | – |
| 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 | – |
| 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 | – | |
| Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin | Dust And Powder Of Natural Or Synthetic Precious Or Semi-Precious Stones – Other | 71059000 | 3% | – | 01/07/2017 | – |
| Dust And Powder Of Natural Or Synthetic Precious Or Semi-Precious Stones | 7105 | 3% | – | 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% | – | – | – |
Understanding the Stone Dust HSN Code
Stone dust, a ubiquitous material in construction and landscaping, often raises questions about its classification under the Harmonized System of Nomenclature (HSN) for GST purposes. Understanding the correct HSN code for stone dust is essential for accurate tax compliance and smooth business operations. This blog post aims to clarify the HSN codes relevant to stone dust.
Identifying HSN Codes for Stone Dust
The HSN system categorizes goods to standardize international trade. When it comes to “stone dust,” the classification can vary depending on its origin, composition, and intended use. The primary chapter relevant to stone dust is Chapter 25, which covers “Mineral Products – Salt; sulphur; earths and stone; plastering materials, lime and cement.”
Here are the key HSN codes and their corresponding GST rates:
- 25174900 and 25174100: These codes generally apply to “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.” Stone dust, being a fine byproduct of stone crushing for such uses, often falls under these classifications or the broader HSN 2517. These typically attract a 5% GST rate.
It’s important to differentiate “stone dust” from other types of dust or powder derived from stones:
- 71059000 and 7105: These codes are specifically for “Dust And Powder Of Natural Or Synthetic Precious Or Semi-Precious Stones.” This type of dust, used in jewelry or industrial applications related to precious stones, carries a 3% GST rate. This is distinct from the stone dust used in construction.
Other related HSN codes that might appear to be related but refer to different products include:
- Chapter 68 (“Articles of stone, plaster, cement, asbestos, mica or similar materials”): Codes like 68101990 (for artificial stone articles) or 68029200 (for worked monumental or building stone, including artificially coloured granules, chippings, and powder) typically refer to finished or processed stone products, not raw stone dust for aggregate purposes. These generally have an 18% GST rate.
- Chapter 41 (“Raw hides and skins… and leather”): HSN 41152010 is for “Leather Dust, Powder,” which is entirely unrelated to stone dust.
- Chapter 56 (“Wadding, felt and nonwovens…”): HSN 56011000 for “Textile Dust” is also not related to stone dust.
Therefore, for stone dust commonly used as an aggregate or filler in construction, HSN 2517 or its sub-classifications are the most appropriate, usually attracting a 5% GST rate. Always ensure to correctly identify the nature and use of the “stone dust” to apply the correct HSN code and GST rate.
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