The sand hsn code is 2505 for natural sand of all kinds, including river sand and silica sand, and GST on sand is 5%. Gitti, stone chips, aggregate, gravel and crusher dust are crushed stone under 2517, also at 5%.
Manufactured sand made by crushing rock is usually billed under 2517 with other crushed stone. This page covers each material at a building site, a supplier's bill, the transport charges question and the items that are not sand at all, such as sand paper. The construction hub is construction materials.
Sand, gravel and stone chips: codes and GST rates
Item / HSN / GST- River sand and natural sand5%All natural sands
- Silica sand5%Natural sand
- Gitti, stone chips, aggregate5%Crushed stone for concrete
- Gravel and pebbles5%For road and rail work
- Crusher dust and stone dust5%Fine crushed stone
- M sand (manufactured sand)5%Crushed rock fines
- Soil, murrum and other mineral substances5%Not elsewhere specified
- Clay5%Other clays
- Sand paper18%Abrasive on paper or cloth
- Granite blocks5%Crude or rough blocks
Quick facts
HSN headings
2505 sand, 2517 crushed stoneGST rate
5% (2.5% CGST + 2.5% SGST)Rate before the reform
5%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
2505 for M sand (crushed stone is 2517)Transport
Freight billed separately follows transport rules
Sand hsn code and gst rate for site materials
| Material | HSN | GST |
|---|---|---|
| River sand | 2505 | 5% |
| Silica sand, quartz sand | 2505 10 | 5% |
| M sand, plaster sand from crushed rock | 2517 | 5% |
| Gitti 10 mm, 20 mm, 40 mm | 2517 10 | 5% |
| Gravel, pebbles | 2517 10 | 5% |
| Crusher dust, stone dust | 2517 | 5% |
| Railway ballast | 2517 10 | 5% |
| Soil, murrum | 2530 | 5% |
| Clay | 2508 | 5% |
| Granite blocks, rough | 2516 | 5% |
2517 hsn code description: gitti and stone chips
Heading 2517 covers pebbles, gravel, broken or crushed stone of the kind used for concrete aggregate, road metal and railway ballast, plus macadam and stone granules. Gitti in 10 mm, 20 mm and 40 mm sizes, stone chips and crusher dust fall here at 5%.
M sand hsn code
Manufactured sand is made by crushing granite or basalt and screening it to sand size. Since it is crushed stone, most suppliers bill it under 2517 at 5%. Some bill it under 2505 as sand. The rate is the same, so the main point is to use one code consistently and match your crusher's invoice.
Soil hsn code and gst rate
Earth, soil and murrum sold for filling are mineral substances not elsewhere specified under 2530 at 5%. Clay for brick making is 2508 at 5%. Red soil and garden soil sold in bags follow the same headings. Excavation and earth filling done as a service at a site is construction under SAC 9954.
Sand supplier's bill and transport
Sand and gitti supplier to a builder: River sand, HSN 2505, 400 cft, Rs 24,000. Gitti 20 mm, HSN 2517 10, 600 cft, Rs 30,000. Taxable value Rs 54,000. CGST 2.5% Rs 1,350. SGST 2.5% Rs 1,350. Total Rs 56,700.
If the supplier delivers the material and includes transport in the price, the transport is part of the goods at 5%. If a separate transporter carries it, that transporter's bill follows the transport rules. Loads above the e-way bill limit need an e-way bill.
Sand paper and other look alikes
Sand paper and emery paper are abrasives on a paper or cloth base under 6805 at 18%. PVC gitti, sold as decorative plastic chips, is a plastic article at 18%. Stone dust used as a filler in factories is still 2517 at 5%. For the binder and walling material, see cement and bricks.
Treat these site material codes as general guidance only. Mining royalty and state rules on sand are separate from GST, so check the GST portal for the current entry and ask a GST practitioner or chartered accountant about royalty and transport arrangements.
Frequently asked questions
What is the GST rate on sand?
Natural sand under 2505 is taxed at 5%.
What is the 2517 hsn code?
2517 covers gravel, crushed stone, gitti and stone chips, at 5%.
What is the gitti hsn code?
Gitti and stone aggregate are 2517 10, at 5%.
What is the M sand hsn code?
M sand is usually billed under 2517 as crushed stone, at 5%.
What is the soil hsn code and gst rate?
Soil and murrum are 2530, at 5%.