Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2505 specifically identifies natural sands of all kinds, whether or not coloured, other than metal bearing sands of chapter 26 for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 2505 on all Tax Invoices for natural sands of all kinds, whether or not coloured, other than metal bearing sands of chapter 26
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 2505

"Classifying natural sands of all kinds, whether or not coloured, other than metal bearing sands of chapter 26 correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Minerals category. AasanKhata automatically monitors these shifts for you."