---
title: "HSN Code for Cetaceans, Sirenians, Pinnipeds | HSN 26020060 GST Rate"
description: "Find HSN and GST Rates for 26020060 related to Cetaceans, Sirenians, Pinnipeds with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-26020060/"
---

# HSN Code 26020060: Cetaceans, Sirenians, Pinnipeds

- [Section 05: Guide to HSN Section 05](https://busy.in/hsn/section-05/)
- [Chapter 26: Ores, Slag and Ash](https://busy.in/hsn/chapter-26/)
- [Sub-chapter 2602: Manganese Ores & Extracts](https://busy.in/hsn/sub-chapter-2602/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more,calculated on the dry weight : Ferruginous (10% or more but below 30%) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 26020060 ?

It includes Cetaceans, Sirenians, Pinnipeds

### How much GST applies to Cetaceans, Sirenians, Pinnipeds?

Under HSN 26020060, Cetaceans, Sirenians, Pinnipeds attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Any common misclassification issue with Cetaceans, Sirenians, Pinnipeds?

Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Cetaceans, Sirenians, Pinnipeds is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cetaceans, Sirenians, Pinnipeds; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Cetaceans, Sirenians, Pinnipeds?

For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.

### Can we claim ITC on inputs used to trade Cetaceans, Sirenians, Pinnipeds?

If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 26020060 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: Nil — 0.0000% of India's total exports
- Imports: ₹26 Cr (−52.88% YoY) — 0.0004% of India's total imports
- Trade balance: −₹26 Cr (Deficit); surplus rank #9737 of 12657 HSN codes
- Share of Sub-Chapter 2602: 0.00% of its exports; import side 0.25%

### Key metrics

- Peak growth year: −100.00% in FY 2022-23
- Contribution to Sub-Ch. 2602: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 26020060

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2602 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2602 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | 88.13 | 0.0025% | — | 1.82% | −88.13 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | 39.46 | 0.0012% | −55.23% | 0.96% | −39.46 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | 121.87 | 0.0042% | +208.84% | 2.21% | −121.87 | — |
| FY 2021-22 | 5.95 | 0.0002% | — | 10.12% | 292.94 | 0.0064% | +140.37% | 3.04% | −286.99 | #6137 |
| FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 166.71 | 0.0029% | −43.09% | 2.02% | −166.71 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | 55.20 | 0.0010% | −66.89% | 0.71% | −55.20 | — |
| FY 2024-25 | Nil | 0.0000% | — | 0.00% | 26.01 | 0.0004% | −52.88% | 0.25% | −26.01 | — |

- CAGR (7-year): exports —/yr, imports -18.40%/yr (consistently Deficit)

## Key trade insights: HSN Code 26020060 export-import analysis

### Export snapshot for HSN Code 26020060

India exported ₹0.00 Crore worth of Cetaceans, Sirenians, Pinnipeds in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2022-23 was the strongest growth year for HSN Code 26020060 exports

The strongest single-year export movement for HSN Code 26020060 was recorded in FY 2022-23, when exports declined by 100.00% over the prior year.

### India records a trade deficit of ₹26.01 Crore in HSN Code 26020060 goods

In FY 2024-25, India's imports of ₹26.01 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹26.01 Crore — ranking #9737 of 12657 by surplus magnitude.

### Import growth of -18.40% CAGR signals stable import dependency for Cetaceans, Sirenians, Pinnipeds

India's imports under HSN Code 26020060 have grown at -18.40% CAGR, reaching ₹26.01 Crore in FY 2024-25.

## Related HSN Codes in Sub-Chapter 2602

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 26020030: Manganese Ore (30-35% Mn)](https://busy.in/hsn/hsn-26020030/) | ₹9 Cr |
| #2 | [HSN Code 26020040: Manganese Ore (35-40%)](https://busy.in/hsn/hsn-26020040/) | ₹8 Cr |
| #3 | [HSN Code 26020070: Manganese Ore (44-46% Mn)](https://busy.in/hsn/hsn-26020070/) | ₹3 Cr |
| #4 | [HSN Code 26020090: Other Manganese Ores](https://busy.in/hsn/hsn-26020090/) | < ₹1 Crore |
| — | [HSN Code 26020010: Manganese Ore (≥ 46%)](https://busy.in/hsn/hsn-26020010/) | Nil |
| — | [HSN Code 26020020: Manganese Ore (40-44% Mn)](https://busy.in/hsn/hsn-26020020/) | Nil |
| — | [HSN Code 26020050: Ferruginous Manganese Ore (10-30% Mn)](https://busy.in/hsn/hsn-26020050/) | Nil |
| — | HSN Code 26020060: Cetaceans, Sirenians, Pinnipeds (this hsn code) | Nil |