---
title: "HSN Code for Thorium Ores And Concentrates | HSN 26122000 GST Rate"
description: "Find HSN and GST Rates for 26122000 related to Thorium Ores And Concentrates with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-26122000/"
---

# HSN Code 26122000: Thorium Ores And Concentrates

- [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 2612: Uranium or thorium ores](https://busy.in/hsn/sub-chapter-2612/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Thorium ores and concentrates | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 26122000 ?

It includes Thorium Ores And Concentrates

### Any common misclassification issue with Thorium Ores And Concentrates?

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 Thorium Ores And Concentrates is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Thorium Ores And Concentrates; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Thorium Ores And Concentrates?

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.

### Can we claim ITC on inputs used to trade Thorium Ores And Concentrates?

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.

### How much GST applies to Thorium Ores And Concentrates?

Under HSN 26122000, Thorium Ores And Concentrates attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.