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DIVISION ONE 1
Tobacco, Jarda Scented Tobacco and Gutkha
DIVISION FIVE
GST Tariff Notifications (Rate of Tax and Exemptions) GST Tariff Notifications (Rate of Tax and Exemptions)
CHAPTER 26
OREs, slAg And AsH
notes:
1. This Chapter does not cover :
(
a) slag or similar industrial waste prepared as macadam (heading 2517);
(b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);
(
c) sludges from the storage tanks of petroleum oils, consisting mainly of such oils (2710);
(d) basic slag of Chapter 31;
(
e) slag wool, rock wool or similar mineral wools (heading 6806);
(
f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112 or 8549); or
(g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2. For the purposes of headings 2601 to 2617, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
3. Heading 2620 applies only to :
(
a) slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and
(b) slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.
sub-heading notes:
1. For the purposes of sub-heading 2620 21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
2. Slag, ash and residues containing 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 compounds, are to be classified in sub-heading 2620 60.
supplementary note:
1. For the products of heading 2601, the percentage of Fe content, wherever specified, shall be calculated on the Dry Weight or Dry Metric Tonne (DMT) basis. Tariff
ores and concentrates, including roasted
18% I gs T/9% C gs T/9% sgsT or UTgsT : 2601 : Iron ores and concentrates, including roasted iron pyrites - Iron ores and concentrates, other than roasted
pyrites:
2601 11-- Non-agglomerated:
Iron ore lumps (60% Fe or more) 2601 11 11----60% Fe or more but below 62% Fekg.9%9%18%
11 12----62% Fe or more but below 65% Fekg.9%9%18%
Iron ore lumps (below 60% Fe, including black iron ore containing up to 10% Mn)
11 21----below 55% Fe
11 22----55% Fe or more but below 58% Fekg.9%9%18%
11 29----58% Fe or more but below 60% Fekg.9%9%18%
Iron ore fines (62% Fe or more)
Iron ore Fines (below 62% Fe)
11 41----below 55% Fe
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight
18% I gs T/9% C gs T/9% sgsT or UTgsT : 2602 : Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight
2602 00- Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight: 2602 00 10---Manganese ore (46% or more)
Tariff Item
00 20 Manganese ore (44% or more but below 46%)
2602 00 30 Manganese ore (40% or more but below 44%) kg. 9% 9% 18%
2602 00 40 Manganese ore (35% or more but below 40%) kg. 9% 9%
2602 00 50 Manganese ore (30% or more but below 35%)
00 60 Ferruginous (10% or more but below 30%)
2602 00 70 Manganese ore sinters, agglomerated kg. 9% 9% 18% 2602 00 90 Other kg. 9% 9% 18%
2603 00 00 Copper ores and concentrates 18% I gs T/9% C gs T/9% sgsT or UTgsT : 2603 : Copper ores and concentrates
9% 9% 18%
00 00 nickel ores and concentrates
I gs T/9% C gs T/9% sgsT or UTgsT : 2604 : nickel ores and concentrates
18%
2606 Aluminium ores and concentrates 18% I gs T/9% C gs T/9% sgsT or UTgsT : 2606 : Aluminium ores and concentrates
2606 00 - Aluminium ores and concentrates:
2606 00 10 Bauxite (natural), not calcined kg. 9% 9% 18%
2606 00 20 Bauxite (natural), calcined kg. 9% 9% 18%
2606 00 90 Other aluminium ores and concentrates kg. 9% 9% 18%
2607 00 00 lead ores and concentrates 18% I gs T/9% C gs T/9% sgsT or UTgsT : 2607 : lead ores and concentrates kg. 9% 9% 18%
2608 00 00 Zinc ores and concentrates 18% I gs T/9% C gs T/9% sgsT or UTgsT : 2608 : Zinc ores and concentrates kg. 9% 9% 18%
I gs T/9% C gs T/9% sgsT or UTgsT : 2609 : Tin ores and concentrates
I gs T/9% C gs T/9% sgsT or UTgsT : 2610 : Chromium ores and concentrates
CgsT/2.5% sgs T or UT gs T : 2616 : Precious metal ores and concentrates
CgsT/2.5% sgsT or UTgsT : 2617 : Other ores and concentrates 2617 10
00 granulated slag (slag sand) from the manufacture of iron or steel
2619 slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
IgsT/2.5% CgsT/2.5% sgsT or UTgsT : 2618 : granulated slag (slag sand) from the manufacture of iron or steel
IgsT/2.5% CgsT/2.5% sgsT or UTgsT : 2619 : linz-donawitz (ld) slag 18% I gs T/9% C gs T/9% sgsT or UTgsT : 2619 : slag, dross (other than granu-
Tariff Item
2619 00- Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel :
2619 00 10--- Converted slag (scull) of blast furnace
2620 slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds
- Containing mainly zinc:
- Containing mainly lead: 2620 21 00-- leaded gasoline sludges and leaded anti-knock compound sludges
30- Containing mainly copper:
2620 40- Containing mainly aluminium :
2620 60 00- Containing 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 compounds
- Other : 2620 91 00-- Containing antimony, beryllium, cadmium, chromium or their mixtures
(3)(4)(5)(6) lated slag), scalings and other waste from the manufacture of iron or steel, other than linz-donawitz (ld) slag
18% I gs T/9% C gs T/9% sgsT or UTgsT : 2620 : slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
Tariff Item
2620 99 00--Other kg.9%9%18%
2621
Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
5% IgsT/2.5% CgsT/2.5% sgsT or UTgsT : 2621 : Fly ash
18% I gs T/9% C gs T/9% sgsT or UTgsT : 2621 : Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]
2621 10 00- ash and residues from the incineration of municipal waste
2621 90 00-Other
Other rates
nil IgsT/nil CgsT/nil sgsT or UTgsT
rate Of tax and exemptiOn nOtificatiOns fOr gOOds
1. CgsT/IgsT/sgsT or UTgsT Rate schedule for goods.—Notification No. 9/2025-Central Tax (Rate), dated 17-9-2025/Notification No. 9/2025-Integrated Tax (Rate), dated 17-92025/Notification No. 9/2025-Union Territory Tax (Rate), dated 17-9-2025
2. list of CgsT/IgsT/sgsT or UTgsT exempt goods (nil rated goods). Notification No. 10/2025-Central Tax (Rate), dated 17-9-2025/Notification No. 10/2025-Integrated Tax (Rate), dated 17-9-2025/Notification No. 10/2025-Union Territory Tax (Rate), dated 17-92025
3. Concessional CgsT/IgsT/sgsT or UTgsT rate for supplies of goods to specified petroleum and other explorations and productions under various schemes.—Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 3/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 3/2017-Union Territory Tax (Rate), dated 28-6-2017
4. Refund of 50% of CgsT/IgsT/sgsT or UTgsT on supplies of goods to Canteen stores department (Csd) under Ministry of defence.—Notification No. 6/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 6/2017-Integrated Tax (Rate), dated 28-6-2017/ Notification No. 6/2017-Union Territory Tax (Rate), dated 28-6-2017
5. Exemption to supplies of goods by Canteen stores department (Csd) under Ministry of defence to Unit Run Canteens and supplies of goods by Csd/Unit Run Canteens to authorised customers.—Notification No. 7/2017-Central Tax (Rate), dated 28-6-2017/
1. rate for ‘Fly ash’ is 5% IgST/2.5% CgST/2.5% SgST or UTgST.
Notification No. 7/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 7/2017-Union Territory Tax (Rate), dated 28-6-2017
6. Exemption to intra-state supplies of goods or services or both received by a Tds deductor under section 51 from an unregistered supplier.—Notification No. 9/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 9/2017-Union Territory Tax (Rate), dated 28-6-2017
7. Exemption to intra-state supplies of second hand goods received by a registered person from an unregistered supplier.—Notification No. 10/2017-Central Tax (Rate), dated 28-62017/Notification No. 10/2017-Union Territory Tax (Rate), dated 28-6-2017
8. notified supplies which shall be treated neither as a supply of goods nor as a supply of services.—Notification No. 14/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 11/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 14/2017-Union Territory Tax (Rate), dated 28-6-2017
9. notified specialised agencies entitled to claim a refund of taxes paid on supplies of goods or services or both received by them.—Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 13/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 16/2017-Union Territory Tax (Rate), dated 28-6-2017
10. Composition levy - notified rate of tax, turnover, conditions & restrictions - Notification No. 14/2019-Central Tax, dated 7-3-2019
11. Exemption from Compensation Cess to intra-state supplies of second hand goods received by a registered person from an unregistered supplier - Notification No. 4/2017-Compensation Cess (Rate), dated 20-7-2017
12. Exemption to intra-state/inter-state supply of taxable goods by a registered supplier to a registered recipient for export, from so much of the CgsT/IgsT/sgsT or UTgsT tax leviable thereon, as is in excess of the amount calculated at the CgsT rate of 0.05 per cent/IgsT rate of 0.1 per cent/sgsT or UTgsT rate of 0.05 per cent.—Notification No. 40/2017-Central Tax (Rate), dated 23-10-2017/Notification No. 41/2017-Integrated Tax (Rate), dated 23-10-2017/Notification No. 40/2017-Union Territory Tax (Rate), dated 23-102017
13. notified rate of tax to be levied on specified first intra-state supplies of goods or services. Notification No. 2/2019-Central Tax (Rate), dated 7-3-2019/Notification No. 2/2019-Union Territory Tax (Rate), dated 7-3-2019
14. Refund of applicable Tax to retail outlets established in the departure area of International Airport beyond the Immigration counters making tax free supply of goods to an outgoing International Tourist.—Notification No. 11/2019-Central Tax (Rate), dated 29-6-2019/ Notification No. 10/2019-Integrated Tax (Rate), dated 29-6-2019/Notification No. 11/2019-Union Territory Tax (Rate), dated 29-6-2019
15. Exemption on supply of goods by a retail outlets established in the departure area of an International Airport beyond Immigration counters to an outgoing International Tourist.— Notification No. 11/2019-Integrated Tax (Rate), dated 29-6-2019
16. Exemption of goods supplied to Food and Agricultural Organisation (FAO) of the United nations.—Notification No. 19/2019-Central Tax (Rate), dated 30-9-2019/Notification No. 18/2019-Integrated Tax (Rate), dated 30-9-2019/Notification No. 19/2019-Union Territory Tax (Rate), dated 30-9-2019
17. notified supplies which shall be treated neither as supply of goods nor as supply of services. Notification No. 25/2019-Central Tax (Rate), dated 30-9-2019/Notification No. 24/2019-Integrated Tax (Rate), dated 30-9-2019/Notification No. 25/2019-Union Territory Tax (Rate), dated 30-9-2019
18. Exemption on goods and services compensation cess on supply of goods by a retail outlets established in the departure area of an International Airport beyond Immigration Counters to an outgoing International Tourist.—Notification No. 1/2019-Compensation Cess (Rate), dated 29-6-2019
19. notified registered persons who shall pay tax on reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier.—Notification No. 7/2019-Central Tax (Rate), dated 29-3-2019/Notification No. 7/2019-Integrated Tax (Rate), dated 29-3-2019/Notification No. 7/2019-Union Territory Tax (Rate), dated 29-3-2019.
20. levy of IgsT/CgsT/sgsT or UTgsT on inter/intra-state supplies notified goods. Notification No. 14/2025-Central Tax (Rate), dated 17-9-2025/Notification No. 14/2025Integrated Tax (Rate), dated 17-9-2025/Notification No. 14/2025-Union Territory Tax (Rate), dated 17-9-2025.
e-way Bill
S. No. Chapter or Heading or Sub-heading or Tariff item
Description of Goods (1) (2) (3)
1. 26 Uranium Ore Concentrate
2. any Chapter Supplies of goods by Canteen Stores Department (CSD) under Ministry of Defence to Unit run Canteens and supplies of goods by CSD/Unit run Canteens to authorised customers
latest case law
Char-dolochar/dolochar 2619 00 90 Jairaj Ispat Ltd., In re [2019] 110 taxmann.com 230 (aar - Karnataka)
Cinder Half Burnt Coal and Bag Filter dust 2619 00 90 Jeevaka Industries (P.) Ltd., In re [2021] 129 taxmann. com 184/87 gST 168/55 gSTl 781 (aar - Telangana)
case laws/departmental clarificatiOns under Old regime
Aluminium dross and skimmings 2620 UOI v. Indian Aluminium Co. 1995 (77) elT 268 (SC)
Battery waste comprising of lead oxide 72.9% 2620
Calcined bauxite 2606
Siddhartha Pigments (P) Ltd. v. CCE 1996 (82) elT 316 (CegaT)
Abrasive India v. CCE 1999 (114) elT 365 (CegaT)
Name of Product
Cast iron mixed with slag 2619
Copper concentrate 2603
Copper concentrate, rich manufactured out of oxide ore of copper 2603
CCE v. AGP Engg. Pvt. Ltd. 2017 (345) elT 276 (CeSTaT)
CCE v. Hindustan Copper Ltd. 2007 (216) elT 34 (CeSTaT) - confirmed in 2015 (326) elT a182 (SC)
Hindustan Copper Ltd. v. CCE 2001 (135) elT 1342 (CegaT)
Ilmenite 2614 00 20 V.V. Minerals v. CC 2016 (332) elT 888 (CeSTaT)
ld slag arising in bulk in Steel Plants2619
Molybdenum Ore/Concentrate roasted 2613
silliminite and garnet
CBe&C Circular no. 553/49/2000-CX, dated 18-10-2000
Star Industries v. CCE 2015 (324) elT 656 (SC)
Chapter 26 Indian Rare Earths Ltd. v. CCE 2016 (338) elT 274 (CeSTaT)
Vanadium sludge 2620
Zinc ash
Indian Aluminium Co. Ltd. v. CCE 1999 (109) elT 280 (CegaT)
Sub-heading 2620 00 MSL Industries Ltd. v. CCE 2003 (155) elT 492 (CegaT)
Zinc waste 2602
Zenith Birla (I) Ltd. v. CCE 2007 (216) elT 547 (CeSTaT)