--- title: "2605 HSN Code | HSN Code for Cobalt ores & extracts in India" description: "Know more about 2605 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2605 covering Cobalt ores & extracts." canonical: "https://busy.in/hsn/sub-chapter-2605/" --- # HSN Sub-chapter 2605: Cobalt ores & extracts Cobalt ores and concentrates Part of [Chapter 26: Ores, Slag and Ash](https://busy.in/hsn/chapter-26/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 26050000 | [Cobalt Ores & Concentrates](https://busy.in/hsn/hsn-26050000/) | ## Frequently asked questions ### What products are classified under HSN 2605 It includes Cobalt ores & extracts ### What should my invoice and records include for Cobalt ores & extracts? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### Can I claim ITC on inputs and services used for Cobalt ores & extracts? If your outward supply of Cobalt ores & extracts is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### What are the e‑way bill and e‑invoice points while moving Cobalt ores & extracts? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### Does MRP, weight or pack size change GST treatment for Cobalt ores & extracts? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### How do I bill a kit or combo that includes Cobalt ores & extracts? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ## India's trade performance: HSN Sub-Chapter 2605 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Imports: ₹1 Cr (+1,175.00% YoY) — 0.0000% of India's total imports ## India export-import trade statistics: HSN Sub-Chapter 2605 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 Ch. 26 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 26 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | 0.00 | #1159 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +111.11% | 0.00% | < ₹1 Crore | 0.0000% | +106.67% | 0.01% | +0.02 | #1131 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −96.77% | 0.00% | −0.03 | — | | FY 2021-22 | — | — | — | — | < ₹1 Crore | 0.0000% | +2,200.00% | 0.00% | — | — | | FY 2022-23 | — | — | — | — | < ₹1 Crore | 0.0000% | −73.91% | 0.00% | — | — | | FY 2023-24 | — | — | — | — | < ₹1 Crore | 0.0000% | −55.56% | 0.00% | — | — | | FY 2024-25 | — | — | — | — | 1.02 | 0.0000% | +1,175.00% | 0.00% | — | — | - CAGR (7-year): exports —/yr, imports 14.61%/yr ## Key trade insights: HSN Sub-Chapter 2605 export-import analysis ### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 2605 exports The strongest single-year export movement for HSN Sub-Chapter 2605 was recorded in FY 2019-20, when exports surged by 111.11% over the prior year. ### Import growth of 14.61% CAGR signals rising demand for Cobalt ores & extracts India's imports under HSN Sub-Chapter 2605 have grown at 14.61% CAGR, reaching ₹1.02 Crore in FY 2024-25. ## Related Sub-Chapters in Chapter 26 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 2601: Iron ores and extracts](https://busy.in/hsn/sub-chapter-2601/) | ₹17,621 Cr | | #2 | [HSN Sub-Chapter 2621: Slag & ash from waste incineration](https://busy.in/hsn/sub-chapter-2621/) | ₹652 Cr | | #3 | [HSN Sub-Chapter 2614: Titanium ores & extracts](https://busy.in/hsn/sub-chapter-2614/) | ₹508 Cr | | #4 | [HSN Sub-Chapter 2619: Waste from iron & steel production](https://busy.in/hsn/sub-chapter-2619/) | ₹401 Cr | | #5 | [HSN Sub-Chapter 2620: Slag & residues with metals](https://busy.in/hsn/sub-chapter-2620/) | ₹232 Cr | | #6 | [HSN Sub-Chapter 2603: Copper ores & extracts](https://busy.in/hsn/sub-chapter-2603/) | ₹197 Cr | | #7 | [HSN Sub-Chapter 2606: Aluminium ores & extracts](https://busy.in/hsn/sub-chapter-2606/) | ₹128 Cr | | #8 | [HSN Sub-Chapter 2618: Granulated iron slag](https://busy.in/hsn/sub-chapter-2618/) | ₹100 Cr | | #9 | [HSN Sub-Chapter 2613: Molybdenum ores & extracts](https://busy.in/hsn/sub-chapter-2613/) | ₹24 Cr | | #10 | [HSN Sub-Chapter 2602: Manganese Ores & Extracts](https://busy.in/hsn/sub-chapter-2602/) | ₹21 Cr | | — | HSN Sub-Chapter 2605: Cobalt ores & extracts (this hsn sub-chapter) | — | ## Other sub-chapters | Code | Title | | --- | --- | | 2601 | [Iron ores and extracts](https://busy.in/hsn/sub-chapter-2601/) | | 2602 | [Manganese Ores & Extracts](https://busy.in/hsn/sub-chapter-2602/) | | 2603 | [Copper ores & extracts](https://busy.in/hsn/sub-chapter-2603/) | | 2604 | [Nickel ores & extracts](https://busy.in/hsn/sub-chapter-2604/) | | 2606 | [Aluminium ores & extracts](https://busy.in/hsn/sub-chapter-2606/) | | 2607 | [Lead ores & extracts](https://busy.in/hsn/sub-chapter-2607/) | | 2608 | [Zinc ores & extracts](https://busy.in/hsn/sub-chapter-2608/) | | 2609 | [Tin ores & extracts](https://busy.in/hsn/sub-chapter-2609/) | | 2610 | [Chromium ores & extracts](https://busy.in/hsn/sub-chapter-2610/) | | 2611 | [Tungsten ores & extracts](https://busy.in/hsn/sub-chapter-2611/) | | 2612 | [Uranium or thorium ores](https://busy.in/hsn/sub-chapter-2612/) | | 2613 | [Molybdenum ores & extracts](https://busy.in/hsn/sub-chapter-2613/) | | 2614 | [Titanium ores & extracts](https://busy.in/hsn/sub-chapter-2614/) | | 2615 | [Niobium ores and extracts](https://busy.in/hsn/sub-chapter-2615/) | | 2616 | [Precious metal ores & extracts](https://busy.in/hsn/sub-chapter-2616/) | | 2617 | [Other ores & extracts](https://busy.in/hsn/sub-chapter-2617/) | | 2618 | [Granulated iron slag](https://busy.in/hsn/sub-chapter-2618/) | | 2619 | [Waste from iron & steel production](https://busy.in/hsn/sub-chapter-2619/) | | 2620 | [Slag & residues with metals](https://busy.in/hsn/sub-chapter-2620/) | | 2621 | [Slag & ash from waste incineration](https://busy.in/hsn/sub-chapter-2621/) |