---
title: "HSN Code for Rare Earth Oxides (Rutile Sand) | HSN 26140031 GST Rate"
description: "Find HSN and GST Rates for 26140031 related to Rare Earth Oxides (Rutile Sand) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-26140031/"
---

# HSN Code 26140031: Rare Earth Oxides (Rutile Sand)

- [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 2614: Titanium ores & extracts](https://busy.in/hsn/sub-chapter-2614/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Titanium ores and concentrates : Rutile : Rare earth oxides including rutile sand | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 26140031 ?

It includes Rare Earth Oxides (Rutile Sand)

### Do e‑way bill and e‑invoice apply for Rare Earth Oxides (Rutile Sand)?

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 Rare Earth Oxides (Rutile Sand)?

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.

### Does packaging or labelling change the GST for Rare Earth Oxides (Rutile Sand)?

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.

### How much GST applies to Rare Earth Oxides (Rutile Sand)?

Under HSN 26140031, Rare Earth Oxides (Rutile Sand) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Any common misclassification issue with Rare Earth Oxides (Rutile Sand)?

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.

## India's trade performance: HSN Code 26140031 (FY 2024-25)

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

- Exports: < ₹1 Crore (−99.69% YoY) — 0.0000% of India's total exports
- Imports: ₹134 Cr (+25.36% YoY) — 0.0022% of India's total imports
- Trade balance: −₹134 Cr (Deficit); surplus rank #11021 of 12657 HSN codes
- Share of Sub-Chapter 2614: 0.00% of its exports; import side 22.85%
- Rank within Sub-Chapter 2614: #2 of 5 by export value; import-side #3

### Key metrics

- Export CAGR: -69.34% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: −98.34% in FY 2019-20
- Contribution to Sub-Ch. 2614: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 26140031

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. 2614 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2614 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 12.03 | 0.0005% | — | 1.83% | 63.26 | 0.0018% | — | 20.99% | −51.23 | #4772 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −98.34% | 0.04% | 84.34 | 0.0025% | +33.32% | 21.27% | −84.14 | #8846 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | 108.07 | 0.0037% | +28.14% | 31.41% | −108.07 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.10% | 114.10 | 0.0025% | +5.58% | 21.56% | −113.48 | #8422 |
| FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 122.22 | 0.0021% | +7.12% | 24.60% | −122.22 | — |
| FY 2023-24 | 3.27 | 0.0001% | — | 0.41% | 106.92 | 0.0019% | −12.52% | 16.68% | −103.65 | #7042 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −99.69% | 0.00% | 134.04 | 0.0022% | +25.36% | 22.85% | −134.03 | #10437 |

- CAGR (7-year): exports -69.34%/yr, imports 13.33%/yr (consistently Deficit)

## Key trade insights: HSN Code 26140031 export-import analysis

### Export decline: -69.34% CAGR over 7 years

India's exports under HSN Code 26140031 have declined at a compound annual rate of -69.34% over 7 fiscal years, falling from ₹12.03 Crore in FY 2018-19 to ₹0.01 Crore in FY 2024-25.

### HSN Code 26140031 ranked #10437 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 26140031 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 2614, it ranks #2 of 5. By trade surplus, it ranks #11021 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 26140031 exports

The strongest single-year export movement for HSN Code 26140031 was recorded in FY 2019-20, when exports declined by 98.34% over the prior year.

### India records a trade deficit of ₹134.03 Crore in HSN Code 26140031 goods

In FY 2024-25, India's imports of ₹134.04 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹134.03 Crore — ranking #11021 of 12657 by surplus magnitude.

### Import growth of 13.33% CAGR signals rising demand for Rare Earth Oxides (Rutile Sand)

India's imports under HSN Code 26140031 have grown at 13.33% CAGR, reaching ₹134.04 Crore in FY 2024-25.

### HSN Code 26140031 contributes 0.00% of Sub-Chapter 2614 exports — ranked #2

Among the 5 HSN codes under Sub-Chapter 2614, HSN Code 26140031 ranks #2 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 22.85% share (rank #3).

## Related HSN Codes in Sub-Chapter 2614

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 26140020: Beneficiated Ilmenite (Titanium Ore)](https://busy.in/hsn/hsn-26140020/) | ₹508 Cr |
| #2 | HSN Code 26140031: Rare Earth Oxides (Rutile Sand) (this hsn code) | < ₹1 Crore |
| — | [HSN Code 26140010: Unprocessed Ilmenite (Titanium Ore)](https://busy.in/hsn/hsn-26140010/) | Nil |
| — | [HSN Code 26140039: Other Rutile (Titanium Ore)](https://busy.in/hsn/hsn-26140039/) | Nil |
| — | [HSN Code 26140090: Titanium Ores And Concentrates \| Other](https://busy.in/hsn/hsn-26140090/) | Nil |