EXEMPTION OF GST ON RIVER SAND OR ANY OTHERS TYPES

[Guest]

Dear Sir,

would like to know is there any exemption of GST on river sand or any other kind of sand for using in construction and infrastructure services.

[Shilpi Jain]

There isn't any exemption

[Ganeshan Kalyani]

Yes, it is taxable.

[KASTURI SETHI]

I agree with both experts. See HSN 2505 Rate of tax 5 % (2.5 + 2.5) . Serial No.113 of Notification No.1/17-CT(R) dated 20.6.17 as amended up to 30.9.21.

AI Summary

GST on sand: supplies for construction are taxable under tariff classification and notifications, no exemption. Supplies of river sand and other types of sand for construction and infrastructure are not exempt from GST; they are taxable supplies under the applicable tariff classification and notification entry, and the supply of sand used in construction must be treated under the prescribed GST schedule rather than as an exempt supply.