The GST rate applicable to soil depends on its use. If it's a direct supply of soil, the rate is 5% under HSN 2505 (natural sands). However, if the soil is part of earthwork or site preparation services, it falls under work contracts and attracts an 18% GST rate under HSN 99543.
If only supply of soil is there then GST rate will be 5% and if it falls under work contract then GST Rate will be @ 18% under 99543 Site preparation services.