GST Rate on Gravel
The GST rate on gravel is 5%, under HSN code 2517 (pebbles, gravel, broken stone, macadam). Here is the full breakdown, a worked example, and related rates in Construction.
GST rate breakdown for gravel
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- HSN code on the invoice: 2517
- Also covers: pebble, stone aggregate
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on gravel
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on gravel
What is the GST rate on gravel?
The GST rate on gravel is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Gravel falls under HSN code 2517.
What is the HSN code for gravel?
Gravel falls under HSN code 2517, which covers pebbles, gravel, broken stone, macadam. Show this code on every GST tax invoice line for gravel.