GST rates and HSN code for Stone metal.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Mineral Products-Salt; sulphur; earths and <strong>stone</strong>; plastering materials, lime and cement | 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 Other | 25059000 | 5% | – | 01/07/2017 | – | |
| Natural Sands Of All Kinds, Whether Or Not Coloured, Other Than Metal-Bearing Sands Of Chapter 26 | 2505 | 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 | – | |
| 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 | – | |
| 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 | – | |
| 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 | 25171020 | 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 | 25171090 | 5% | – | 01/07/2017 | – | |
| Mineral Substances Not Elsewhere Specified Or Included – Other: Ores And Concentrates Of Rare Earth Metals | 25309040 | 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 | 25173000 | 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 | 25172000 | 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 | 25171010 | 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 | 251710 | 5% | – | 01/07/2017 | – | |
| Clocks and watches and parts thereof | Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof Of Base Metal, Whether Or Not Gold- Or Silverplated:Parts | 91132010 | 18% | – | 15/11/2017 | – |
| Miscellaneous articles of base <strong>metal</strong> | Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks | 83091000 | 18% | – | 01/07/2017 | – |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Hydrazine And Hydroxylamine And Their Inorganic Salts; Other Inorganic Bases; Other Metal Oxides, Hydroxides And Peroxides Vanadium Oxides And Hydroxides : Other | 28253090 | 18% | – | 01/07/2017 | – |
| Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious <strong>metal</strong>, and articles thereof; imitation jewelry; coin | Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal – Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal – Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, Un | 71131910 | 3% | – | 01/07/2017 | – |
“Stone metal” is a common term in the construction industry for crushed stone or aggregates. When it comes to GST and the Harmonized System of Nomenclature (HSN) code, it’s essential to understand the specific classification to ensure proper tax compliance. The HSN system categorizes these materials based on their form and use.
The HSN code for stone metal, or crushed stone, is primarily 2517. This chapter covers “Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast.” Within this broad category, specific subheadings exist for different types of stone metal, such as 25171010 for “Pakur stone crushed or broken” and 25171020 for “Flint.”
The GST rate for stone metal falling under HSN code 2517 is 5%, a rate that has been in effect since July 1, 2017. This lower tax rate is intended to make essential construction materials more affordable. It’s important to note that other stone products, like finished monumental or building stone, may have different HSN codes and GST rates.
The HSN code for stone metal, or crushed stone, is primarily 2517.
The GST rate for stone metal is 5%.
HSN code 2517 covers pebbles, gravel, broken or crushed stone, and similar materials used for concrete, roads, and railway ballast.
Stone metal is classified under Chapter 25, which covers “Mineral Products.”
“Stone metal” refers to crushed stone, aggregates, gravel, and similar materials used in construction, which are classified under HSN code 2517.
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