What products are classified under HSN 26202900 ?
It includes Asbestos – asbestos: other: other
HSN Code 26202900 represents Coking coal under GST classification. This code helps businesses identify Coking coal correctly for billing, taxation, and trade. With HSN Code 26202900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Coking coal.
HSN Code 26202900 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 26 | Ores, slag and ash | 2620 | Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds | Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds - containing mainly lead: other | 9% | 9% | 18% | 0% |
Description of goods
Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds - containing mainly lead: other
Chapter
26 – Ores, slag and ash
Sub Chapter
2620 – Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds
Coking coal does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Containing mainly zinc : Hard zinc spelter | |
| Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds - containing mainly zinc : other | |
| Containing mainly zinc : Other: Zinc dross | |
| Containing mainly zinc : Other: Other | |
| Containing mainly lead : Leaded gasoline sludges and leaded anti-knock compound sludges | |
| Containing mainly lead : Other: Lead dross | |
| Containing mainly lead : Other: Other | |
| Containing mainly copper : Brass dross | |
| Containing mainly copper : Other | |
| Containing mainly aluminium : Aluminium dross | |
| Containing mainly aluminium : Other | |
| Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds | |
| Other : Containing antimony , beryllium, cadmium,chromium or their mixtures | |
| Other : Other |
Containing mainly zinc : Hard zinc spelter
Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds - containing mainly zinc : other
Containing mainly zinc : Other: Zinc dross
Containing mainly zinc : Other: Other
Containing mainly lead : Leaded gasoline sludges and leaded anti-knock compound sludges
Containing mainly lead : Other: Lead dross
Containing mainly lead : Other: Other
Containing mainly copper : Brass dross
Containing mainly copper : Other
Containing mainly aluminium : Aluminium dross
Containing mainly aluminium : Other
Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds
Other : Containing antimony , beryllium, cadmium,chromium or their mixtures
Other : Other
It includes Asbestos – asbestos: other: other
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Coking coal; Nil for exempt items if applicable).
Under HSN 26202900, Coking coal attracts Varies when sold in taxable form. Describe the exact form on the invoice.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
e‑Way bill is needed above ₹50,000 consignment value (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.