Chapter 26: Ores, Slag and Ash HSN Code

Book A Demo



Sub Chapters under Ores, Slag and Ash

The following Sub Chapters fall under HSN Chapter 26:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
2601
New GST Rate
5%
Old GST Rate
5%
Description
Iron ores and concentrates,including roasted iron pyrites
Sub Chapter
2602
New GST Rate
18%
Old GST Rate
18%
Description
Manganese ores and concentrates,including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight
Sub Chapter
2603
New GST Rate
18%
Old GST Rate
18%
Description
Copper ores and concertrates
Sub Chapter
2604
New GST Rate
18%
Old GST Rate
18%
Description
Nickel ores and concentrates
Sub Chapter
2605
New GST Rate
18%
Old GST Rate
18%
Description
Cobalt ores and concentrates
Sub Chapter
2606
New GST Rate
18%
Old GST Rate
18%
Description
Aluminium ores and concentrates
Sub Chapter
2607
New GST Rate
18%
Old GST Rate
18%
Description
Lead ores and concentrates
Sub Chapter
2608
New GST Rate
18%
Old GST Rate
18%
Description
Zinc ores and concentrates
Sub Chapter
2609
New GST Rate
18%
Old GST Rate
18%
Description
Tin ores and concentrates
Sub Chapter
2610
New GST Rate
5%
Old GST Rate
5%
Description
Chromium ores and concentrates
Sub Chapter
2611
New GST Rate
5%
Old GST Rate
5%
Description
Tungsten ores and concentrates
Sub Chapter
2612
New GST Rate
5%
Old GST Rate
5%
Description
Uranium or thorium ores and concentrates
Sub Chapter
2613
New GST Rate
5%
Old GST Rate
5%
Description
Molybdenum ores and concentrates
Sub Chapter
2614
New GST Rate
5%
Old GST Rate
5%
Description
Titanium ores and concentrates
Sub Chapter
2615
New GST Rate
5%
Old GST Rate
5%
Description
Niobium, tantalum, vanadium or zirconium ores and concentrates
Sub Chapter
2616
New GST Rate
5%
Old GST Rate
5%
Description
Precious metal ores and concentrates
Sub Chapter
2617
New GST Rate
5%
Old GST Rate
5%
Description
Other ores and concentrates
Sub Chapter
2618
New GST Rate
18%
Old GST Rate
18%
Description
Granulated slag (slag sand) from the manufacture of iron or steel
Sub Chapter
2619
New GST Rate
18%
Old GST Rate
18%
Description
Slag, dross (other than granulated slag),scalings and other waste from the manufacture of iron or steel
Sub Chapter
2620
New GST Rate
5%
Old GST Rate
5%
Description
Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds
Sub Chapter
2621
New GST Rate
5%
Old GST Rate
5%
Description
Other slag and ash, inlcuding seaweed ash (kelp); ash and residues from the incineration of municipal waste

Case Laws Related to Chapter 26

Order Number
Description
Order Number
07/2018
Description
Ashok Kumar Patel (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
KAR ADRG 66/2019
Description
Jsw Steel Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Order Number
KAR ADRG 60/2019
Description
Jairaj Ispat Limited. (AAR (Authority For Advance Ruling), Karnataka)
Order Number
AAR/AP/04(GST)/2018
Description
Nsl Mining Resources India Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
GST-ARA-12/2017/B-15
Description
Acrymold (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
AAR No. 25/AP/GST/2019
Description
M/S. Robo Silicon Pvt Ltd. (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
W.P.(C) 3428/2023 & CM APPL. 13239/2023, CM APPL. 25805/2023
Description
Zhudao Infotech Private Limited (Delhi High Court, Delhi)
Order Number
W.P(C). No.2271 of 2022
Description
National Ventures Private Limited (Orissa High Court, Odisha)
Order Number
R/SPECIAL CIVIL APPLICATION NO. 618 of 2019
Description
Mono Steel (India) Ltd (Gujarat High Court, Gujarat)
Order Number
GST-ARA-55/2019-20/B-47
Description
Kolhapur Foundry And Engineering Cluster (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GUJ/GAAAR/APPEAL/2021/10
Description
Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
W.P.(C) 492/2023 & CM No.1958/2023
Description
Zhudao Infotech Private Limited (Delhi High Court, Delhi)
Order Number
GST-ARA-10/2017/B-13
Description
Hafele India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above 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 cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.