What products are classified under HSN 26050000 ?
It includes Cobalt Ores & Concentrates
HSN Code 26050000 represents Cobalt Ores & Concentrates under GST classification. This code helps businesses identify Cobalt Ores & Concentrates correctly for billing, taxation, and trade. With HSN Code 26050000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cobalt Ores & Concentrates.
HSN Code 26050000 relates to the following description:
Cobalt Ores & Concentrates does not include products with the following descriptions:
| HSN Code | Description |
|---|
It includes Cobalt Ores & Concentrates
Under HSN 26050000, Cobalt Ores & Concentrates attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cobalt Ores & Concentrates; Nil for exempt items if applicable).
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.