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sand HSN Code or HS Codes with GST Rate. HSN Code 2517. Pebbles, gravel, broken or crushed stone, for concrete aggregates, for road metalling or for railway ballast, shingle and flint, whether or not heattreated; 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, .