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Table of Contents
- Updated on : May 1, 2025
HSN Chapter 26: Ores, Slag & Ash Classification & GST Rates India
HSN Code & GST Rate for Mineral ores & concentrates – Chapter 26
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
| 5% | Iron ores and concentrates, including roasted iron pyrites | 2601 | 26011110, 26011120, 26011130, 26011140, 26011150, 26011190, 26011210, 26011290, 26012000 |
| 5% | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. | 2602 | 26020010, 26020020, 26020030, 26020040, 26020050, 26020060, 26020070, 26020090 |
| 5% | Copper ores and concentrates. | 2603 | 26030000 |
| 5% | Nickel ores and concentrates. | 2604 | 26040000 |
| 5% | Cobalt ores and concentrates. | 2605 | 26050000 |
| 5% | Aluminium ores and concentrates. | 2606 | 26060010, 26060020, 26060090 |
| 5% | Lead ores and concentrates. | 2607 | 26070000 |
| 5% | Zinc ores and concentrates. | 2608 | 26080000 |
| 5% | Tin ores and concentrates. | 2609 | 26090000 |
| 5% | Chromium ores and concentrates. | 2610 | 26100010, 26100020, 26100030, 26100040, 26100090 |
| 5% | Tungsten ores and concentrates. | 2611 | 26110000 |
| 5% | Uranium or thorium ores and concentrates. | 2612 | 26121000, 26122000 |
| 5% | Molybdenum ores and concentrates. | 2613 | 26131000, 26139000 |
| 5% | Titanium ores and concentrates. | 2614 | 26140010, 26140020, 26140031, 26140039, 26140090 |
| 5% | Niobium, tantalum, vanadium or zirconium ores and concentrates. | 2615 | 26151000, 26159010, 26159020 |
| 5% | Precious metal ores and concentrates. | 2616 | 26161000, 26169010, 26169090 |
| 5% | Other ores and concentrates. | 2617 | 26171000, 26179000 |
| 5% | Granulated slag (slag sand) from the manufacture of iron or steel. | 2618 | 26180000 |
| 18% | Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. | 2619 | 26190010, 26190090 |
| 18% | Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds. | 2620 | 26201100, 26201900, 26202100, 26202900, 26203010, 26203090, 26204010, 26204090, 26206000, 26209100, 26209900 |
| 18% | Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [inserted w.e.f : 14/11/2017 other than fly ash] | 2621 | 26211000, 26219000 |
| 5% | Fly Ash | 2621 | 26211000, 26219000 |
GST Council Updates
Based on available information, GST Council decisions impacting Chapter 26 have included rate changes for specific items. For example, there was a change in the GST rate for fly ash from 18% to 5%. Additionally, all ores and concentrates (HSN 2601 to 2617) and granulated slag (HSN 2618) have generally been placed under the 5% GST rate, while other slag, dross, ash, and residues (HSN 2619, 2620, 2621, other than granulated slag and fly ash) typically attract 18% GST. These examples show how rates can differ within the chapter based on the specific product.
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.