HSN Code 2517: Pebbles, gravel, broken stone, macadam
HSN code 2517 classifies pebbles, gravel, broken stone, macadam under India's GST system. GST rate: 5%.
GST Rate Breakdown
- GST Rate: 5%
- CGST + SGST (intra-state): 2.5% + 2.5%
- IGST (inter-state): 5%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
The 5% slab covers daily-use items and essentials
The 5% slab covers daily-use items and essentials. Pebbles, gravel, broken stone, macadam sits in this bracket, keeping prices low for consumers. Full ITC available.
Sample Calculation for Pebbles, gravel, broken stone, macadam
- Taxable value: ₹10,000
- GST (5%): ₹500
- Intra-state: ₹250 CGST + ₹250 SGST
- Inter-state: ₹500 IGST
- Total: ₹10,500
When to Use HSN Code 2517
Use HSN code 2517 on every tax invoice for pebbles, gravel, broken stone, macadam. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 2517
What is HSN code 2517?
HSN code 2517 classifies pebbles, gravel, broken stone, macadam under India's GST system. The applicable GST rate is 5%.
What is the GST rate for Pebbles, gravel, broken stone, macadam?
Pebbles, gravel, broken stone, macadam attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.
Is Pebbles, gravel, broken stone, macadam exempt from GST?
No. Pebbles, gravel, broken stone, macadam attracts 5% GST on every taxable sale.