What products are classified under HSN 26060020 ?
It includes Aluminium ores: Bauxite
HSN Code 26060020 represents Aluminium ores: Bauxite under GST classification. This code helps businesses identify Aluminium ores: Bauxite correctly for billing, taxation, and trade. With HSN Code 26060020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Aluminium ores: Bauxite.
HSN Code 26060020 relates to the following description:
Aluminium ores: Bauxite does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Aluminium ores and concentrates : Bauxite (natural), not calcined | |
| Aluminium ores and concentrates : Other aluminium ores and concentrates |
Aluminium ores and concentrates : Bauxite (natural), not calcined
Aluminium ores and concentrates : Other aluminium ores and concentrates
It includes Aluminium ores: Bauxite
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Aluminium ores: Bauxite; Nil for exempt items if applicable).
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.
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.
Under HSN 26060020, Aluminium ores: Bauxite attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
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.