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Verified Category: Minerals

HSN Code 2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway

Current GST Rate
5%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2517 specifically identifies pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway 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 2517 on all Tax Invoices for pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway
  • 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 2517

"Classifying pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway 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."