HSN Code for Gitti (Stone Chips / Gravel)

Gitti—also known as crushed stone, stone chips, or gravel—is one of the most widely used construction materials in India. Whether you are in the business of supplying gitti for road construction, real estate projects, cement mixing, PCC work, RCC structures, or general building material supply, you must use the correct HSN Code for Gitti under GST.

Using the right HSN code ensures accurate billing, GST compliance, smooth material delivery, and legally valid invoices. In this detailed guide, you will find the exact HSN code for gitti, GST rate, classification details, compliance requirements, and frequently asked questions.

What is the HSN Code for Gitti?

The correct HSN Code for Gitti (Crushed Stone / Stone Chips / Gravel) is:

HSN Code 2517

This code covers:

• Crushed stone

• Stone aggregates

• Stone chips (20 mm, 10 mm, 40 mm, 65 mm etc.)

• Gitti used in construction

• Gravel

• Broken stone

• Pebbles

• Macadam

• Stone mix for road works

If you manufacture, supply, transport, trade, or crush stone into gitti, this is the correct GST classification.

Understanding HSN Code 2517 for Gitti

HSN 2517 falls under the category of Natural Stone, Pebbles, Gravel & Crushed Stones used for construction or road surfacing.

Under this code, gitti includes:

1. Crushed Granite Gitti

Commonly used in RCC, PCC, road construction, and foundation work.

2. Crushed Limestone Gitti

Used for pathways, landscaping, and cement-based works.

3. Gravel & Pebbles

Used in drainage systems, water filtration systems, and decorative landscaping.

4. Stone Chips for Concrete Mix

Standard 20mm and 10mm chips used in concrete mixing operations.

5. Road Construction Stone (Macadam)

For road surfacing, railway ballast, and base layer infrastructure.

All these materials fall into the same HSN category, making classification easier for construction suppliers and crushers.

GST Rate Applicable on Gitti

Stone chips, gravel, crushed stone, and gitti attract 5% GST under HSN Code 2517.

However, GST rate may vary depending on material type and usage. Still, most commercial gitti supply in India is taxed at 5%.

Understanding the GST rate is crucial for:

• Crusher units

• Gitti suppliers

• Building material shops

• Contractors

• Real estate developers

• Construction companies

Correct GST rate ensures proper matching of invoice values in GSTR-1, GSTR-3B, and e-invoicing.

Where is Gitti Commonly Used?

Gitti is a core component of construction and infrastructure activities. It is used in:

 RCC (Reinforced Cement Concrete)

Used in slabs, pillars, beams, and columns.

 PCC (Plain Cement Concrete)

Used in flooring and foundation bedding.

 Road Construction

Different sizes of gitti are used for road base layers and surfacing.

 Building Construction

Used in compound walls, drainage lines, and flooring.

 Railway Projects

Used as ballast material.

 Landscaping & Gardening

Pebbles and stone chips are used for pathways and outdoor decoration.

All these applications require correct GST billing using HSN 2517.

Why Accurate HSN Code is Important for Gitti Suppliers?

If you are a building material supplier, crusher unit, or trader, using the correct HSN code matters because:

 It avoids GST penalties and disputes

Wrong HSN can lead to show-cause notices.

 It ensures smooth GST return filing

Correct HSN improves GSTR-1 and GSTR-3B matching.

 It is mandatory for e-way bills

Incorrect uploading may lead to goods detention.

 It helps in proper input tax credit (ITC) tracking

Customers and contractors can claim ITC smoothly.

 It builds trust with contractors and government buyers

Many tenders require accurate GST classification.

 It ensures error-free accounting

ERP systems depend on HSN mapping to automate tax.

Correct classification is especially important for crusher units that sell gitti in truckloads.

Industries That Use HSN Code 2517

Here are the major sectors where gitti HSN code is required:

• Construction contractors

• Stone crusher plants

• Government road contractors

• Real estate developers

• Cement-mix plants

• Ready-mix concrete (RMC) units

• Building material shops

• Highway construction firms

• Railways and metro projects

Every GST invoice issued in these industries must mention the correct HSN code.

Why Choose YKG Global for GST & HSN Compliance?

YKG Global is one of India’s top consulting firms for GST, tax, compliance, company registration, and regulatory support. Building material businesses trust YKG Global because:

 Correct HSN Classification Support

We guide you to avoid penalties or classification mistakes.

 Complete GST Filing & Compliance

From registration to monthly returns and annual filings—we manage everything.

 Dedicated Support for Construction Industry

We understand crusher units, building material shops, contractors, and infrastructure companies.

 Avoid GST Notices & Penalties

We ensure your invoices and classification are always aligned with GST law.

 End-to-End Advisory

Whether it’s e-way bills, ITC issues, GST audit, or registration—we handle all documentation.

 Fast, reliable, and accurate service

Trusted by thousands of clients across India.

If you deal in gitti, crushed stone, or construction supplies, YKG Global ensures you stay fully compliant.

📧 Email: Rishi@ykgglobal.com
🌐 Website: www.ykgglobal.com
📱 Call/WhatsApp: +91 76782 77665
📍 Offices: Delhi | Mumbai | Dubai | Singapore