Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds. 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 |
|---|---|---|
| 18%9% + 9% | 2620 | Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds Notification 9/2025-CT(R), Schedule II, S.No. 21 |
| 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 2620 in the GSTN HSN master (24 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 | |
|---|---|---|---|
| 2620 11 | HARD ZINC SPELTER | – | |
| 2620 11 00 | HARD ZINC SPELTER | – | Save |
| 2620 19 | OTHER: | – | |
| 2620 19 00 | SLAG, ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL), CONTAINING ARSENIC, METALS OR THEIR COMPOUNDS - CONTAINING MAINLY ZINC : OTHER | – | Save |
| 2620 19 10 | ZINC DROSS | – | Save |
| 2620 19 90 | Other | – | Save |
| 2620 21 | LEADED GASOLINE SLUDGES AND LEADED ANTI-KNOCK COMPOUND SLUDGES | – | |
| 2620 21 00 | LEADED GASOLINE SLUDGES AND LEADED ANTI-KNOCK COMPOUND SLUDGES | – | Save |
| 2620 29 | OTHER: | – | |
| 2620 29 00 | SLAG, ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL), CONTAINING ARSENIC, METALS OR THEIR COMPOUNDS - CONTAINING MAINLY LEAD: OTHER | – | Save |
| 2620 29 10 | Lead dross | – | Save |
| 2620 29 90 | Other | – | Save |
| 2620 30 | CONTAINING MAINLY COPPER : | – | |
| 2620 30 10 | BRASS DROSS | – | Save |
| 2620 30 90 | OTHER | – | Save |
| 2620 40 | CONTAINING MAINLY ALUMINIUM: | – | |
| 2620 40 10 | ALUMINIUM DROSS | – | Save |
| 2620 40 90 | OTHER | – | Save |
| 2620 60 | 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 | – | |
| 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 | – | Save |
| 2620 91 | CONTAINING ANTIMONY, BERYLLIUM, CADMIUM, CHROMIUM OR THEIR MIXTURES | – | |
| 2620 91 00 | CONTAINING ANTIMONY , BERYLLIUM, CADMIUM, CHROMIUM OR THEIR MIXTURES | – | Save |
| 2620 99 | OTHER | – | |
| 2620 99 00 | OTHER | – | 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 (2620) 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.
