Stone Aggregate HSN Code 2517 and GST Rate
Pebbles, gravel, broken or crushed stone (gitti), macadam and stone chips.
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- HSN code
- 2517
- GST rate
- 5%
- Chapter
- 25: Salt, stone and cement
- Before 22 Sep 2025
- No change
What is the HSN code for stone aggregate?
Stone Aggregate falls under HSN 2517, in chapter 25 (Salt, stone and cement).
Construction aggregate is heading 2517 and attracts 5%. It covers crushed stone of any size used for concrete, roads or railway ballast. Stone blocks and slabs for building are classified with marble and granite in headings 2515, 2516 and 6802 instead.
| Code | Description |
|---|---|
| 251710 | Pebbles, gravel, broken or crushed stone for concrete or road metalling |
| 251720 | Macadam of slag or similar waste |
| 251749 | Granules, chippings and powder of other stone |
GST rate on stone aggregate
The GST rate on stone aggregate is 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 2517 |
| Above Rs 5 crore | 6 on every invoice | 251710, 251720, 251749 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 25 |
Sample GST invoice line for stone aggregate
Here is how a line for stone aggregate looks on a tax invoice within one state: 20 × tonne at Rs 1,100.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Stone Aggregate | 2517 | 20 × tonne | 1,100.00 | 22,000.00 | 550.00 | 550.00 | 23,100.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 1,100.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 25 at a glance
Chapter 25 (Salt, stone and cement) covers: Salt, sand, stone, lime, gypsum, cement and similar mineral products.
Other pages in chapter 25
Related HSN codes
Products often bought, sold or invoiced together with stone aggregate:
Perguntas frequentes
What is the HSN code for stone aggregate?
Stone Aggregate falls under HSN 2517: pebbles, gravel, broken or crushed stone (gitti), macadam and stone chips. Common 6 digit codes are 251710 for pebbles, gravel, broken or crushed stone for concrete or road metalling and 251720 for macadam of slag or similar waste.
What is the GST rate on stone aggregate?
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states.
How many digits of the stone aggregate HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 2517 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 251710, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.