Rahmathullah p (101 Points)
21 February 2021
Rama chary Rachakonda
(Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294)
(5146 Points)
Replied 21 February 2021
Natural sand of all kind, whether coloured or non-coloured (other than metal bearing sand) fall under chapter 26 of the HSN code. GST rate on sand is fixed at five percent. Further, bituminous or oil shale and tar sands, bitumen and asphalt, natural asphaltites and asphaltic rocks attract a GST rate of 18 percent.
The GST rate levied on pebble, gravel and crushed stone used in concrete is five percent.
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