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HSN Code 2505 is used under Indian GST tax rules for billing, e-waybill generation, and GSTR reporting for goods under 25 - Salt, Sulphur, Earth, Stone, Cement & Lime.
This HSN code information is provided for reference based on current CBIC GST tariff schedules. Always verify specific sub-heading details with a qualified Chartered Accountant before filing returns.
Suppose you bill ₹10,000 (taxable value) for sand and quote HSN 2505 on the invoice. At 5% GST the tax works out as below.
| Supply type | Tax split | Tax amount | Invoice total |
|---|---|---|---|
| Within the same state | CGST 2.5% (₹250) + SGST 2.5% (₹250) | ₹500 | ₹10,500 |
| To another state | IGST 5% | ₹500 | ₹10,500 |
The 5% rate has applied since 1 July 2017. Last checked against Ministry of Finance / CBIC on 6 September 2026. Try other amounts in the GST calculator.
See the Cement & Hydraulic Cements guide for more codes in this group.
HSN Code 2505 attracts a standard GST rate of 5% (effective from 1 July 2017, verified on 6 September 2026). For intra-state transactions, this is split into 2.5% CGST and 2.5% SGST. For inter-state transactions, 5% IGST applies.
Under 25 - Salt, Sulphur, Earth, Stone, Cement & Lime, HSN Code 2505 covers Natural sands of all kinds, whether or not coloured (River Sand, Construction Sand, M-Sand, Manufactured Sand, Silica Sand).
You can use ManTech Studio's free GST Invoice Generator tool to create and print PDF invoices with HSN Code 2505, automatic 5% tax calculation, and payment QR codes.