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HSN Code 2620: Slag, ash and residues

HSN 2620 covers slag, ash and residues. Notification 9/2025-Central Tax (Rate) names this heading in 1 entry, at 18%. The basic customs duty in the Customs Tariff is 5%. Export policy: Free. The heading has 13 eight-digit tariff items.

Checked against the official files on 2 October 202613 tariff itemsChapter 26 · Ores, slag and ash
GST rate18%

Total rate: half central tax, half State tax; charged as IGST across States and on import. In force from 22 September 2025.

Notfn 9/2025-CT (Rate) · Sch. II · S. No. 21
Basic customs duty5%

Standard rate on all 13 tariff items.

Customs Tariff · First Schedule · Ch. 26
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree

No export authorisation needed for any line. Not listed for RoDTEP.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 2620

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
2620 11 00Hard zinc spelter5%Free—
2620 19 10Zinc drossOther5%Free—
2620 19 90OtherOther5%Free—
2620 21 00Leaded gasoline sludges and leaded anti-knock compound sludges5%Free—
2620 29 10Lead drossOther5%Free—
2620 29 90OtherOther5%Free—
2620 30 10Brass drossContaining mainly copper5%Free—
2620 30 90OtherContaining mainly copper5%Free—
2620 40 10Aluminium drossContaining mainly aluminium5%Free—
2620 40 90OtherContaining mainly aluminium5%Free—
2620 60 00Containing 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 compounds5%Free—
2620 91 00Containing antimony, beryllium, cadmium, chromium or their mixtures5%Free—
2620 99 00Other5%Free—

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 2620

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
18%Schedule II, S. No. 212620Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 2620

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 2620

Under Schedule 2 of ITC(HS) 2022 the 13 tariff items are marked: 13 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

No tariff item of this heading appears in Appendix 4R, so RoDTEP is not available on these exports.

Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 2620 at 18%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 5%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 2620 are marked: 13 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

No tariff item of heading 2620 is listed in Appendix 4R, so RoDTEP is not available for these exports.

Heading 2620 has 13 eight-digit tariff items in the Customs Tariff, from 2620 11 00 to 2620 99 00. GST returns and shipping documents use these eight-digit codes.