Niobium, tantalum, vanadium or zirconium ores and concentrates. Chapter 26: Ores, slag and ash.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 2615 | Niobium, tantalum, vanadium or zirconium ores and concentrates Notification 9/2025-CT(R), Schedule I, S.No. 198 |
| Entries for the whole of Chapter 26 (they apply where the description fits) | ||
| Nil | 26 | Uranium Ore concentrate Notification 10/2025-CT(R), S.No. 110 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 2615 in the GSTN HSN master (7 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 2615 10 | ZIRCONIUM ORES AND CONCENTRATES | – | |
| 2615 10 00 | ZIRCONIUM ORES AND CONCENTRATES | – | Save |
| 2615 10 10 | Zirconium ores and concentrates :Hafnium | – | Save |
| 2615 10 90 | Zirconium ores and concentrates : Other | – | Save |
| 2615 90 | OTHER : | – | |
| 2615 90 10 | VANADIUM ORES AND CONCENTRATES | – | Save |
| 2615 90 20 | NIOBIUM OR TANTALUM ORES AND CONCENTRATES | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (2615) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
