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of <h1>GST Imposed on Construction Materials: Pebbles, Gravel, Crushed Stone, and More Taxed at 5% IGST or 2.5% CGST/SGST</h1> Goods such as pebbles, gravel, and crushed stone, commonly used for concrete aggregates, road metalling, or railway ballast, are subject to GST. The applicable tax rates are either IGST at 5% or a combination of CGST at 2.5% and SGST/UTGST at 2.5%. This includes items like shingle, flint, macadam of slag or industrial waste, tarred macadam, and stone granules, chippings, and powder, whether or not heat-treated.
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