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- Updated on : September 19, 2025
HSN Chapter 26: Ores, Slag & Ash Classification & GST Rates India
HSN Code & GST Rate for Mineral Ores & Concentrates - Chapter 26
HSN Chapter 26 reflects a strategic dual-rate GST structure post-September 2025 reforms, with major industrial ores attracting 18% GST while specialty ores and industrial waste products remain at 5% GST. This approach balances revenue generation from high-value mining activities with support for specialized industries, environmental sustainability, and construction sector requirements through favorable rates on recycled materials like fly ash and granulated slag.
Key Classification Factors for Ores, Slag & Ash GST Rates
- Industrial Value-Based Rates: Major ores at 18%, specialty ores at 5%
- Environmental Support: Waste products like fly ash at favorable 5% rates
- Strategic Mining Policy: Higher taxation on primary industrial minerals
- Construction Industry Support: Building materials from industrial waste at low rates
Complete HSN Code Table: Ores, Slag & Ash (Chapter 26)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 18% | Iron ores and concentrates, including roasted iron pyrites | 2601 | 26011110, 26011120, 26011130, 26011140, 26011150, 26011190 |
| 18% | 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 |
| 18% | Copper ores and concentrates | 2603 | 26030000 |
| 18% | Nickel ores and concentrates | 2604 | 26040000 |
| 18% | Cobalt ores and concentrates | 2605 | 26050000 |
| 18% | Aluminium ores and concentrates | 2606 | 26060010, 26060020, 26060090 |
| 18% | Lead ores and concentrates | 2607 | 26070000 |
| 18% | Zinc ores and concentrates | 2608 | 26080000 |
| 18% | Tin ores and concentrates | 2609 | 26090000 |
| 18% | 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 |
| 5% | Linz-Donawitz (LD) Slag | 2619 | 26190010, 26190090 |
| 18% | Slag, dross (other than granulated slag and LD 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 |
| 5% | Fly Ash | 2621 | 26211000, 26219000 |
| 18% | Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste (other than fly ash) | 2621 | 26211000, 26219000 |
⛏️ Strategic GST Structure for Mining & Industrial Waste - September 2025:
- Revenue-Focused Mining Policy: Major industrial ores at 18% GST reflecting their economic value and mining impact
- Specialty Industry Support: Advanced technology ores like tungsten, titanium, uranium at 5% GST supporting high-tech industries
- Environmental Sustainability: Industrial waste products like fly ash at 5% GST encouraging utilization over disposal
- Construction Industry Benefits: Granulated slag for cement production at favorable 5% GST supporting infrastructure
- Steel Industry Impact: Major steel input ores (iron, manganese, chromium) at higher 18% rates affecting steel pricing
- Non-Ferrous Metals: Copper, aluminium, zinc, lead ores at 18% GST impacting metal processing industries
- Strategic Metals Policy: Defense and aerospace-related ores like titanium, tungsten at lower rates for strategic security
- Waste-to-Resource Incentive: Lower rates on usable industrial waste promoting circular economy principles
- Export Competitiveness: Mixed rate structure balances domestic revenue needs with export industry requirements
⚒️ GST Rate Examples by Ore Category:
🏭 Major Industrial Ores (All at 18%):
- Iron Ore (HSN 2601): 18% GST - primary input for steel industry, major revenue generator
- Copper Ore (HSN 2603): 18% GST - electrical industry raw material, high economic value
- Aluminium Ore (HSN 2606): 18% GST - bauxite and other aluminium-bearing ores
- Manganese Ore (HSN 2602): 18% GST - steel alloy production, ferromanganese industry
🚀 Strategic & Advanced Technology Ores (All at 5%):
- Tungsten Ore (HSN 2611): 5% GST - defense applications, specialized steel production
- Titanium Ore (HSN 2614): 5% GST - aerospace industry, medical implants, specialized alloys
- Uranium Ore (HSN 2612): 5% GST - nuclear energy program, strategic national resource
- Precious Metal Ores (HSN 2616): 5% GST - gold, silver, platinum group metals
♻️ Industrial Waste & Byproducts (Mixed Rates):
- Fly Ash (HSN 2621): 5% GST - construction industry input, environmental waste utilization
- Granulated Slag (HSN 2618): 5% GST - cement industry raw material, steel industry byproduct
- LD Slag (HSN 2619): 5% GST - specific steel-making waste with construction applications
- Metal-bearing Waste (HSN 2620): 18% GST - valuable metal recovery potential
🏗️ Construction Industry Inputs (Favorable Rates):
- Cement Additive Slag (HSN 2618): 5% GST - supporting affordable construction materials
- Construction-grade Ash (HSN 2621): 5% GST - brick manufacturing, concrete production
- Industrial Aggregate Waste (HSN 2619): Mixed rates based on specific applications and metal content
Frequently Asked Questions (FAQs)
What are the GST rates for mineral ores and concentrates under Chapter 26 after September 2025?
Most major mineral ores under HSN Chapter 26 attract 18% GST rate (10% CGST + 8% SGST) as per the September 2025 GST reforms. This includes iron ore, copper ore, aluminium ore, and other primary metal ores. However, some specialty ores like tungsten, uranium, titanium, and precious metal ores attract 5% GST. Industrial waste products like fly ash and granulated slag also attract 5% GST.
Which ores are at 18% GST vs 5% GST in Chapter 26?
18% GST applies to major industrial ores: iron ore (2601), manganese (2602), copper (2603), nickel (2604), cobalt (2605), aluminium (2606), lead (2607), zinc (2608), tin (2609), chromium (2610), and most slag/ash products. 5% GST applies to specialty ores: tungsten (2611), uranium/thorium (2612), molybdenum (2613), titanium (2614), precious metals (2616), granulated slag (2618), and fly ash (2621).
What was the impact of September 2025 GST changes on mining and steel industries?
The September 2025 reforms created a strategic differentiation in Chapter 26. Major industrial ores used in steel and metal production moved to 18% GST, reflecting their economic value and environmental impact. However, specialty ores for advanced industries and industrial waste products like fly ash remain at 5% GST, supporting specialized manufacturing and environmental sustainability.
How are slag and ash products taxed differently in Chapter 26?
Industrial waste taxation follows utility-based rates: granulated slag used in cement (HSN 2618) and fly ash used in construction (HSN 2621) attract 5% GST to support construction industry. However, other steel industry waste and metal-bearing slag (HSN 2619, 2620) attract 18% GST due to their metal recovery value and industrial processing requirements.
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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.