Chapter 26
Headings in HSN Chapter 26
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 2601 | Iron ores and concentrates, including roasted iron pyrites | 18% | 2.5% | 17 |
| 2602 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight | 18% | 2.5% | 8 |
| 2603 | Copper ores and concentrates | 18% | Free | 1 |
| 2604 | Nickel ores and concentrates | 18% | See tariff | 1 |
| 2605 | Cobalt ores and concentrates | 18% | Free | 1 |
| 2606 | Aluminium ores and concentrates | 18% | 2.5% | 3 |
| 2607 | Lead ores and concentrates | 18% | 2.5% | 1 |
| 2608 | Zinc ores and concentrates | 18% | 2.5% | 1 |
| 2609 | Tin ores and concentrates | 18% | Free | 1 |
| 2610 | Chromium ores and concentrates | 18% | 2.5% | 5 |
| 2611 | Tungsten ores and concentrates | 5% | Free | 1 |
| 2612 | Uranium or thorium ores and concentrates | 5% | 2.5% | 2 |
| 2613 | Molybdenum ores and concentrates | 5% | Free | 2 |
| 2614 | Titanium ores and concen trates | 5% | 2.5% | 5 |
| 2615 | Niobium, tantalum, vanadium or zirconium ores and concentrates | 5% | Free | 4 |
| 2616 | Precious metal ores and concentrates | 5% | 2.5% | 3 |
| 2617 | Other ores and concentrates | 5% | Free / 2.5% | 2 |
| 2618 | Granulated slag (slag sand) from the manufacture of iron or steel | 5% | 5% | 1 |
| 2619 | Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel | 5% / 18% | 5% | 2 |
| 2620 | Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds | 18% | 5% | 13 |
| 2621 | Other slag and ash, inlcuding seaweed ash (kelp); ash and residues from the incineration of municipal waste | 5% / 18% | 5% | 2 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- 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.
- 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.
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 or speak to our CA team before you act on it.