Lekhae
HSN 2517: Pebbles, gravel, crushed stone for concrete aggregates…
HSN code 2517 covers: Pebbles, gravel, crushed stone for concrete aggregates for road or railway ballast, shingle or flint; macadam of slag, dross etc tarred granules, chippings, powder of stones of heading no. 2515 and 2516.
It is taxed at 5% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 2517 in the HSN/SAC column and 5 in the GST % column when you bill it.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 2517
This heading has 5 subheadings, including: 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 not incorporating the materials in Tariff item 2517.10.00, Tarred macadam, Stones; of marble, in granules, chippings and powder, whether or not heat-treated, Stones; of heading no. 2515 or 2516 (excluding marble), in granules, chippings and powder, whether or not heat-treated. Use the HSN/SAC finder to pin down the exact code.
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