How to account for HSN 2517 in books?

When purchasing: Debit Cost of Goods Sold (5000), Credit Bank/Payable. When selling: Debit Receivable, Credit Sales Revenue (4000). GST is booked to ITC (purchase) or Output Payable (sale) accounts.

What digit HSN code is required for 2517 on invoices?

Businesses with turnover above ₹5 crore must use 6-digit HSN codes. Between ₹1.5–5 crore: 4-digit is sufficient. Below ₹1.5 crore: HSN code is optional but recommended for ITC matching.

HSN Code 2517 — 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 Cited in the First Part of the Heading, Tarred Macadam, Granules, Chippings and Powder, of Stones of Heading 2515 or 2516, Whether or not Heat-treated — 5% GST

Q: What is the GST rate for HSN Code 2517?

HSN Code 2517 (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 Cited in the First Part of the Heading, Tarred Macadam, Granules, Chippings and Powder, of Stones of Heading 2515 or 2516, Whether or not Heat-treated) attracts 5% GST. For intra-state supply: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.

About HSN Code 2517

HSN Code 2517 covers 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 Cited in the First Part of the Heading, Tarred Macadam, Granules, Chippings and Powder, of Stones of Heading 2515 or 2516, Whether or not Heat-treated and attracts a GST rate of 5%. For intra-state supplies, this is split as 2.5% CGST + 2.5% SGST. For inter-state supplies, 5% IGST is charged. This code falls under the Chemicals & Materials sector (Paint, fertilizer, rubber, plastics, pharma).

How to Use HSN Code 2517 on GST Invoices

Include the HSN code 2517 on every GST invoice for 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 cited in the first part of the heading, tarred macadam, granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated
Businesses with turnover above ₹5 crore must use 6-digit HSN codes
Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
The HSN code must match the product/service description on your invoice
Incorrect HSN codes can lead to GST notices and ITC mismatches

Related Free Tools

HSN/SAC Code Search — Search 22,000+ product and service codes
GST Calculator — Calculate CGST, SGST, IGST split
GSTIN Validator — Verify any GSTIN number
GST Due Date Calendar — Never miss a filing deadline
AI Bill Extractor — Extract invoice data with GL classification

1010 automatically suggests the correct HSN code when you create invoices, using AI to match your product descriptions to the CBIC master list of 22,000+ codes. Start your free trial →

Last verified: 2026-06-26 · Source: CBIC Master Tariff

📒 Accounting Treatment

About HSN Code 2517

How to Use HSN Code 2517 on GST Invoices

Related Free Tools