Chapter 26: GST Rates and HSN codes for Mineral Ores & Slags.

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Mineral Ores & Slags are mentioned in chapter 26.

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The table given below comprises of the GST rates and HSN codes for Mineral Ores & Slags.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

2603

Copper ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26030000

2604

Nickel ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26040000

2605

Cobalt ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26050000

2607

Lead ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26070000

2608

Zinc ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26080000

2609

Tin ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26090000

2611

Tungsten ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26110000

2618

Granulated slag (slag sand) from the manufacture of iron or steel

5

28/06/2017

 
 

Related Export / Import HSN Code

26180000

2601

Iron ores and concentrates, including roasted iron pyrites

5

28/06/2017

 
 

Related Export / Import HSN Code

26011110, 26011120, 26011130, 26011140, 26011150, 26011190, 26011210, 26011290, 26012000

2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

5

28/06/2017

 
 

Related Export / Import HSN Code

26020010, 26020020, 26020030, 26020040, 26020050, 26020060, 26020070, 26020090

2606

Aluminum ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26060010, 26060020, 26060090

2610

Chromium ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26100010, 26100020, 26100030, 26100040, 26100090

2612

Uranium or thorium ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26121000, 26122000

2613

Molybdenum ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26131000, 26139000

2614

Titanium ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26140010, 26140020, 26140031, 26140039, 26140090

2615

Niobium, tantalum, vanadium or zirconium ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26151000, 26159010, 26159020

2616

Precious metal ores and concentrates.

5

28/06/2017

 
 

Related Export / Import HSN Code

26161000, 26169010, 26169090

2617

Other ores and concentrates

5

28/06/2017

 
 

Related Export / Import HSN Code

26171000, 26179000

2619

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel

18

28/06/2017

 
 

Related Export / Import HSN Code

26190010, 26190090

2620

Slag, ash, and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds

18

28/06/2017

 
 

Related Export / Import HSN Code

26201100, 26201900, 26202100, 26202900, 26203010, 26203090, 26204010, 26204090, 26206000, 26209100, 26209900

2621

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [inserted w.e.f : 14/11/2017 other than fly ash]

18

28/06/2017

 
 

Related Export / Import HSN Code

26211000, 26219000

     

2621

Fly Ash

5

14/11/2017

 
 

Related Export / Import HSN Code

26211000, 26219000

     

26

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] [other than 2619, 2620, 2621]

5

28/06/2017

 

Disclaimer

The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

FAQs

Who needs an HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

Is GST applicable to river sand?

Natural sand of all kind, whether coloured or non-coloured (other than metal bearing sand) fall under chapter 26 of the HSN code. GST rate on sand is fixed at five percent. Further, bituminous or oil shale and tar sands, bitumen and asphalt, natural asphaltites and asphaltic rocks attract a GST rate of 18 percent.

Is GST applicable to salt? 

Salt attracts no GST as per GST Law, there is no GST payable on Salt, all types. So the rate of GST payable on Salt, all types is nil rate.

Got Questions? Ask Away!

  1. Hey @HarishMehta

    From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.

    Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.

    Hope this helps!

  2. Hey @Dia_malhotra

    Let’s take an example of Cocoa powder to calculate the GST using the HSN code.

    Cocoa Powder per Kg = INR1,000.
    HSN Code = 18 05 00 00
    GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
    Therefore, GST = INR180

    Hope this helps!

  3. Hey,

    What are the consequences of not mentioning or incorrectly mentioning the HSN Code?

  4. Hey @SonalYadav

    It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.

    Hope this helps!

  5. Hey @Prasana_Srinivasan, this tool can help

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