--- title: "HSN Code for Slag, Ash and Residues Containing Metals | Other | HSN 26209900 GST Rate" description: "Find HSN and GST Rates for 26209900 related to Slag, Ash and Residues Containing Metals | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-26209900/" --- # HSN Code 26209900: Slag, Ash and Residues Containing Metals | Other - [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 | | --- | --- | --- | --- | --- | | Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 26209900 ? It includes Slag, Ash and Residues Containing Metals | Other ### Can we claim ITC on inputs used to trade Slag, Ash and Residues Containing Metals / Other? 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 should mixed supplies be billed when Slag, Ash and Residues Containing Metals / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Slag, Ash and Residues Containing Metals / Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Slag, Ash and Residues Containing Metals / Other? 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 Slag, Ash and Residues Containing Metals / Other? 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. ### Any common misclassification issue with Slag, Ash and Residues Containing Metals / Other? 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 26209900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹107 Cr (−34.38% YoY) — 0.0029% of India's total exports - Imports: ₹75 Cr (+97.31% YoY) — 0.0012% of India's total imports - Trade balance: ₹32 Cr (Surplus); surplus rank #2486 of 12657 HSN codes - Share of Sub-Chapter 2620: 45.88% of its exports; import side 5.90% - Rank within Sub-Chapter 2620: #1 of 15 by export value; import-side #4 ### Key metrics - Export CAGR: 12.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2580 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +535.22% in FY 2021-22 - Contribution to Sub-Ch. 2620: 45.88% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 26209900 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 | 51.60 | 0.0023% | — | 83.41% | 24.04 | 0.0007% | — | 6.08% | +27.56 | #2818 | | FY 2019-20 | 155.12 | 0.0070% | +200.62% | 89.17% | 2.27 | 0.0001% | −90.56% | 0.88% | +152.85 | #1552 | | FY 2020-21 | 32.25 | 0.0015% | −79.21% | 62.69% | 9.37 | 0.0003% | +312.78% | 1.17% | +22.88 | #3556 | | FY 2021-22 | 204.86 | 0.0065% | +535.22% | 92.10% | 4.40 | 0.0001% | −53.04% | 0.40% | +200.46 | #1627 | | FY 2022-23 | 366.98 | 0.0101% | +79.14% | 95.52% | 9.18 | 0.0002% | +108.64% | 0.79% | +357.80 | #1163 | | FY 2023-24 | 162.50 | 0.0045% | −55.72% | 60.70% | 37.96 | 0.0007% | +313.51% | 3.33% | +124.54 | #2019 | | FY 2024-25 | 106.64 | 0.0029% | −34.38% | 45.88% | 74.90 | 0.0012% | +97.31% | 5.90% | +31.74 | #2580 | - CAGR (7-year): exports 12.86%/yr, imports 20.85%/yr (consistently Surplus) ## Key trade insights: HSN Code 26209900 export-import analysis ### Consistent export growth: 12.86% CAGR over 7 years India's exports under HSN Code 26209900 have grown at a compound annual rate of 12.86% over 7 fiscal years, rising from ₹51.60 Crore in FY 2018-19 to ₹106.64 Crore in FY 2024-25. ### HSN Code 26209900 ranked #2580 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 26209900 ranks #2580 out of 12657 HSN codes by total export value. Within Sub-Chapter 2620, it ranks #1 of 15. By trade surplus, it ranks #2486 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 26209900 exports The strongest single-year export movement for HSN Code 26209900 was recorded in FY 2021-22, when exports surged by 535.22% over the prior year. ### India maintains a trade surplus of ₹31.74 Crore in HSN Code 26209900 goods In FY 2024-25, India's exports of ₹106.64 Cr exceeded imports of ₹74.90 Cr, resulting in a trade surplus of ₹31.74 Crore — ranking #2486 of 12657 by surplus magnitude. ### Import growth of 20.85% CAGR signals rising demand for Slag, Ash and Residues Containing Metals | Other India's imports under HSN Code 26209900 have grown at 20.85% CAGR, reaching ₹74.90 Crore in FY 2024-25. ### HSN Code 26209900 contributes 45.88% of Sub-Chapter 2620 exports — ranked #1 Among the 15 HSN codes under Sub-Chapter 2620, HSN Code 26209900 ranks #1 by export value — accounting for 45.88% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.90% share (rank #4). ## 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 (this hsn code) | ₹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 |