---
title: "HSN Code for Aluminium Dross | HSN 26204010 GST Rate"
description: "Find HSN and GST Rates for 26204010 related to Aluminium Dross with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-26204010/"
---

# HSN Code 26204010: Aluminium Dross

- [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 2620: Slag & residues with metals](https://busy.in/hsn/sub-chapter-2620/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Containing mainly aluminium : Aluminium dross | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 26204010 ?

It includes Aluminium Dross

### Any common misclassification issue with Aluminium Dross?

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.

### Do e‑way bill and e‑invoice apply for Aluminium Dross?

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.

### Does packaging or labelling change the GST for Aluminium Dross?

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 should mixed supplies be billed when Aluminium Dross is sold with other items?

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

### Can we claim ITC on inputs used to trade Aluminium Dross?

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.

## India's trade performance: HSN Code 26204010 (FY 2024-25)

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

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: ₹141 Cr (+53.57% YoY) — 0.0023% of India's total imports
- Trade balance: −₹141 Cr (Deficit); surplus rank #11054 of 12657 HSN codes
- Share of Sub-Chapter 2620: 0.00% of its exports; import side 11.11%

### Key metrics

- Peak growth year: +358.33% in FY 2023-24
- Contribution to Sub-Ch. 2620: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 26204010

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. 2620 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2620 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.13% | −0.33 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | 3.85 | 0.0001% | +1,066.67% | 0.48% | −3.85 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | 4.59 | 0.0001% | +19.22% | 0.42% | −4.59 | — |
| FY 2022-23 | 1.80 | 0.0000% | — | 0.47% | 77.17 | 0.0013% | +1,581.26% | 6.66% | −75.37 | #7545 |
| FY 2023-24 | 8.25 | 0.0002% | +358.33% | 3.08% | 91.76 | 0.0016% | +18.91% | 8.06% | −83.51 | #5974 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 140.92 | 0.0023% | +53.57% | 11.11% | −140.92 | — |

## Key trade insights: HSN Code 26204010 export-import analysis

### Export snapshot for HSN Code 26204010

India exported ₹0.00 Crore worth of Aluminium Dross in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2023-24 was the strongest growth year for HSN Code 26204010 exports

The strongest single-year export movement for HSN Code 26204010 was recorded in FY 2023-24, when exports surged by 358.33% over the prior year.

### India records a trade deficit of ₹140.92 Crore in HSN Code 26204010 goods

In FY 2024-25, India's imports of ₹140.92 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹140.92 Crore — ranking #11054 of 12657 by surplus magnitude.

## Related HSN Codes in Sub-Chapter 2620

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 26209900: Slag, Ash and Residues Containing Metals \| Other](https://busy.in/hsn/hsn-26209900/) | ₹107 Cr |
| #2 | [HSN Code 26201990: Other Zinc-Containing Products](https://busy.in/hsn/hsn-26201990/) | ₹84 Cr |
| #3 | [HSN Code 26203090: Other Copper-Containing Products](https://busy.in/hsn/hsn-26203090/) | ₹25 Cr |
| #4 | [HSN Code 26201910: Zinc Content\| Zinc Dross](https://busy.in/hsn/hsn-26201910/) | ₹14 Cr |
| #5 | [HSN Code 26202990: Other Lead-Containing Products](https://busy.in/hsn/hsn-26202990/) | ₹1 Cr |
| #6 | [HSN Code 26201100: Zinc Content\| Hard Zinc Spelter](https://busy.in/hsn/hsn-26201100/) | < ₹1 Crore |
| #7 | [HSN Code 26203010: Brass Dross (Mainly Copper)](https://busy.in/hsn/hsn-26203010/) | < ₹1 Crore |
| — | [HSN Code 26201900: Slag, Ash, Residues: Mainly Lead, Other](https://busy.in/hsn/hsn-26201900/) | Nil |
| — | [HSN Code 26202100: Leaded Gasoline & Anti-Knock Sludges](https://busy.in/hsn/hsn-26202100/) | Nil |
| — | [HSN Code 26202910: Lead Content\| Lead Dross](https://busy.in/hsn/hsn-26202910/) | Nil |
| — | HSN Code 26204010: Aluminium Dross (this hsn code) | Nil |