HSN codes
HSN codes and GST rates for stone crushers and M-sand units
A crusher sells a handful of products by the tonne or the load, and buys explosives, spares and diesel to make them. These are the codes on both sides.
In short
Crushed stone, aggregates and quarry dust usually sit under HSN 2517, and M-sand is often billed under 2517 too, while natural sand is 2505. SimpleERP stores the HSN and rate on each product and prints both on every line.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
The codes and usual rates
| HSN | Goods | Usual GST rate | Notes |
|---|---|---|---|
| 2517 | Crushed stone and aggregates: 6, 12, 20 and 40 mm, GSB, WMM | 5% | The main code on a crusher's invoice |
| 2517 | Manufactured sand (M-sand, P-sand) | 5% | Often billed under 2517; some units use 2505, so confirm the heading |
| 2517 | Quarry dust and stone chips | 5% | Sold to block plants and road works |
| 2505 | Natural sand | 5% | River and pit sand |
| 2516 | Granite and other building stone, crude or roughly trimmed | check | Blocks before cutting |
| 2515 | Marble, crude or roughly trimmed | check | Blocks before cutting |
| 6802 | Worked stone: cut and polished slabs and tiles | check | Rate can depend on the stone and finish |
| 2521 | Limestone flux and limestone | 5% | Sold to cement and steel plants |
| 3602 | Explosives | 18% | Bought for blasting; licensed suppliers |
| 3603 | Detonators and fuses | 18% | Bought for blasting |
| 8474 | Crushers, screens and their spares | 18% | Jaw plates, mantles and liners are often billed under 8474 |
| 4010 | Conveyor belts | 18% | Wear item on every plant |
| 8207 | Rock drill bits and rods | 18% | Drilling consumables |
| 7314 | Wire mesh for screens | 18% | Screen cloth for sizing |
| 2710 | High speed diesel for loaders, dumpers and gensets | Outside GST | VAT applies, so there is no GST credit |
| 997337 | Royalty and mining lease charges | check | A service code; reverse charge may apply, so ask your CA |
Sources: CBIC: Customs tariff (HSN chapters), GST Council: rate changes effective 22 September 2025, CBIC: GST rates and notifications. Verified .
Which HSN codes does a stone crusher use most?
Almost everything a crusher sells sits in chapter 25: crushed stone, aggregates of every size and quarry dust in 2517, and natural sand in 2505. Stone sold as blocks for cutting falls in 2515 or 2516 depending on the stone, and cut or polished slabs move to chapter 68 under 6802.
Inputs are different in kind: explosives and detonators in chapter 36, crusher and screen spares in 8474, conveyor belts in 4010 and drill bits in 8207, plus diesel, which stays outside GST. Royalty and lease charges paid for the quarry are a service, not goods. Each code decides the tax and whether you can claim it back.
How to check a rate before billing
A crusher's products mostly share one heading, so the questions are about the edges. Settle these before you set up products.
- M-sand heading: decide with your CA whether your M-sand goes under 2517 or 2505, then use it the same way on every bill.
- Blocks or slabs: crude or roughly trimmed stone is chapter 25, but cut and polished stone is 6802 with its own rate.
- Royalty is not goods: the royalty or lease charge on the quarry is a service, and reverse charge may apply to it.
- Search the code in the CBIC tariff or the GST portal's HSN search, and ask your CA when a product could fall under two headings.
HSN on invoices and the GSTR-1 HSN summary in SimpleERP
Every load that leaves the weighbridge is a line with a size, a quantity and a code. SimpleERP fills the code and rate from the product.
- HSN on every product and every invoice line, so 20 mm, 40 mm and M-sand each print 2517 with their own quantity in tonnes or loads.
- Four or six digits by turnover, as notified: currently four digits on B2B invoices up to ₹5 crore of aggregate turnover and six above it.
- The HSN summary report groups sales by code with taxable value, CGST, SGST and IGST, and exports to CSV for GSTR-1 table 12. See HSN codes on invoices and GSTR-1 table 12.
- One unit per product: if you sell the same size by the tonne and by the load, keep two products so each line reports cleanly.
Illustration of a profit and loss statement for April to September 2026 with net profit of ₹4,12,800, a GST summary and the lock date.
Inputs and input tax credit for stone crushers
A crusher's inputs carry more tax than its output, so the codes on those bills decide how much credit builds up.
- Explosives, spares and belts come in under 3602, 8474 and 4010, usually at 18%, against output at 5%.
- Diesel carries no GST, so it is a plain expense with no credit line.
- Credit can build up: with inputs above your output rate, ask your CA whether a refund of accumulated credit applies to you.
- Credit follows GSTR-2B: the purchase register lists every bill with GSTIN, HSN and tax and exports to CSV so your CA can match it against GSTR-2B.
FAQ
Questions, answered
How many digits of HSN must a stone crusher print?
As notified, a business with aggregate turnover up to ₹5 crore in the previous year shows at least four digits on B2B invoices, such as 2517. Above ₹5 crore you show six digits on every invoice, such as 251710 for crushed stone. More digits are always allowed.
What is the GST rate on M-sand?
M-sand is often billed under HSN 2517 with crushed stone, and both 2517 and natural sand under 2505 have usually been taxed at 5%. Settle the heading with your CA once and use it on every bill. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
Is ITC available on explosives for a stone crusher?
Generally yes. Explosives, detonators and crusher spares used to produce aggregates for sale qualify for input tax credit when the supplier's bill appears in GSTR-2B and the other conditions are met. Since they usually carry more tax than your output, the credit can build up.
Where do I set HSN in SimpleERP?
Open the product, type the HSN code and pick the GST rate. Every invoice line for that product then carries both, and the HSN summary report groups sales by code. For all your sizes at once, fill the HSN column in the product CSV import.
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