HSN Code and GST Tax rate for Ores, slag and ash under section-5 chapter-26
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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
- 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). - 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.
- 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 DESCRIPTION | HSN CODE Chapter/ Heading |
|---|---|
| Iron ores and concentrates, including roasted iron pyrites | 2601 |
| Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight | 2602 |
| Copper ores and concentrates | 2603 |
| Nickel ores and concentrates | 2604 |
| Cobalt ores and concentrates | 2605 |
| Aluminum ores and concentrates | 2606 |
| Lead ores and concentrates | 2607 |
| Zinc ores and concentrates | 2608 |
| Tin ores and concentrates | 2609 |
| chromium ores and concentrates | 2610 |
| Tungsten ores and concentrates | 2611 |
| Uranium or thorium ores and concentrates | 2612 |
| Molybdenum ores and concentrates | 2613 |
| Titanium ores and concentrates | 2614 |
| Niobium, Tantalum, Vanadium or Zirconium ores, and concentrates | 2615 |
| Precious metal ores and concentrates | 2616 |
| Other ores and concentrates | 2617 |
| Granulated slag from the manufacture of Iron or Steel | 2618 |
| Slag, Dross ( Other than granulated slag), scalings and other waste from the manufacture of Iron or Steel | 2619 |
| Slag, ash, and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds | 2620 |
| Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste | 2621 |
GST Tax rate for Ores, slag, and ash
| GOODS DESCRIPTION | HSN CODE Chapter/ Heading | GST TAX RATE |
|---|---|---|
| Iron ores and concentrates, including roasted iron pyrites | 2601 | 5% |
| Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight | 2602 | 5% |
| Copper ores and concentrates | 2603 | 5% |
| Nickel ores and concentrates | 2604 | 5% |
| Cobalt ores and concentrates | 2605 | 5% |
| Aluminum ores and concentrates | 2606 | 5% |
| Lead ores and concentrates | 2607 | 5% |
| Zinc ores and concentrates | 2608 | 5% |
| Tin ores and concentrates | 2609 | 5% |
| chromium ores and concentrates | 2610 | 5% |
| Tungsten ores and concentrates | 2611 | 5% |
| Uranium or thorium ores and concentrates | 2612 | 5% |
| Molybdenum ores and concentrates | 2613 | 5% |
| Titanium ores and concentrates | 2614 | 5% |
| Niobium, Tantalum, Vanadium or Zirconium ores, and concentrates | 2615 | 5% |
| Precious metal ores and concentrates | 2616 | 5% |
| Other ores and concentrates | 2617 | 5% |
| Granulated slag from the manufacture of Iron or Steel | 2618 | 5% |
| Slag, Dross ( Other than granulated slag), scalings and other waste from the manufacture of Iron or Steel | 2619 | 18% |
| Slag, ash, and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds | 2620 | 18% |
| Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste | 2621 | 18% |
| Fly Ash | 2621 | 5% |
| 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
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