HSN Code for Ores, slag, and ash chapter

HSN Code for Ores, slag, and ash chapter-26

HSN Code and GST Tax rate for Ores, slag and ash under section-5 chapter-26

Why HSN Code required for ores, slag, and ash?

If the trader’s trades for Ores, slag and ash then they will have to use the HSN CODE for the Ores, slag, and ash in the invoice or in the GST Return for identifications of the Ores, slag and ash.

According to the chapter-26 of section-5 – Notes

  1. This Chapter does not cover:
    (a) slag or similar industrial waste prepared as macadam (heading 2517);
    (b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);
    (c) sludges from the storage tanks of petroleum oils, consisting mainly of such oils (2710);
    (d) basic slag of Chapter 31;
    (e) slag wool, rock wool or similar mineral wools (heading 6806);
    (f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or
    (g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
  2. For the purposes of headings 2601 to 2617, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
  3. Heading 2620 applies only to:
    (a) slag, ash, and residues of a kind used in the industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and
    (b) slag, ash, and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

HSN Code for Ores, slag, and ash

GOODS DESCRIPTIONHSN CODE
Chapter/ Heading
Iron ores and concentrates, including roasted iron pyrites2601
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight2602
Copper ores and concentrates2603
Nickel ores and concentrates 2604
Cobalt ores and concentrates 2605
Aluminum ores and concentrates2606
Lead ores and concentrates2607
Zinc ores and concentrates2608
Tin ores and concentrates2609
chromium ores and concentrates2610
Tungsten ores and concentrates2611
Uranium or thorium ores and concentrates2612
Molybdenum ores and concentrates2613
Titanium ores and concentrates2614
Niobium, Tantalum, Vanadium or Zirconium ores, and concentrates2615
Precious metal ores and concentrates2616
Other ores and concentrates2617
Granulated slag from the manufacture of Iron or Steel2618
Slag, Dross ( Other than granulated slag), scalings and other waste from the manufacture of Iron or Steel2619
Slag, ash, and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds2620
Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste2621

GST Tax rate for Ores, slag, and ash

GOODS DESCRIPTIONHSN CODE
Chapter/ Heading
GST TAX RATE
Iron ores and concentrates, including roasted iron pyrites26015%
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight2602 5%
Copper ores and concentrates2603 5%
Nickel ores and concentrates 2604 5%
Cobalt ores and concentrates 2605 5%
Aluminum ores and concentrates2606 5%
Lead ores and concentrates2607 5%
Zinc ores and concentrates2608 5%
Tin ores and concentrates2609 5%
chromium ores and concentrates2610 5%
Tungsten ores and concentrates2611 5%
Uranium or thorium ores and concentrates2612 5%
Molybdenum ores and concentrates2613 5%
Titanium ores and concentrates2614 5%
Niobium, Tantalum, Vanadium or Zirconium ores, and concentrates2615 5%
Precious metal ores and concentrates2616 5%
Other ores and concentrates2617 5%
Granulated slag from the manufacture of Iron or Steel2618 5%
Slag, Dross ( Other than granulated slag), scalings and other waste from the manufacture of Iron or Steel261918%
Slag, ash, and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds262018%
Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste262118%
Fly Ash 26215%
All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 26 [other than 2619, 2620, 2621] 5%

if you want to know more details about HSN Code for Ores, slag and ash than click for the source link- HSN pdf

LIST OF UPDATED GST RATE FOR GOODS- PDF

Disclaimer

Gstportalindia.in will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.

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