Chapter 26 of the GST framework covers Ores, Slag And Ash, and HSN Code 26100010 specifically identifies Chromium Ores And Concentrates - Chromium Ores And Concentrates: Chrome Ore Lumps, Containing 47% Cr2O3 And Above for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Chromium Ores And Concentrates - Chromium Ores And Concentrates: Chrome Ore Lumps, Containing 47% Cr2O3 And Above. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 26 – Ores, Slag And Ash
Below are related HSN codes from Chapter 26 – Ores, Slag And Ash for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Ores, Slag And Ash... | 26011111 | ---Iron Ore Lumps (60% Fe Or More)---60% Fe Or Mor... | 9.00% | 9.00% | 18.00% |
| Ores, Slag And Ash... | 26011112 | ---Iron Ore Lumps (60% Fe Or More)---62% Fe Or Mor... | 9.00% | 9.00% | 18.00% |
| Ores, Slag And Ash... | 26011119 | ---Iron Ore Lumps (60% Fe Or More)--- Above 65% Fe | 9.00% | 9.00% | 18.00% |
| Ores, Slag And Ash... | 26011121 | ---Iron Ore Lumps (60% Fe Or More)--- Below 55% Fe | 9.00% | 9.00% | 18.00% |
| Ores, Slag And Ash... | 26011122 | ---Iron Ore Lumps (60% Fe Or More)--- 55% Fe Or Mo... | 9.00% | 9.00% | 18.00% |
| Ores, Slag And Ash... | 26011129 | ---Iron Ore Lumps (60% Fe Or More)--- 58% Fe Or Mo... | 9.00% | 9.00% | 18.00% |
| Ores, Slag And Ash... | 26011131 | ---Iron Ore Lumps (60% Fe Or More)--- 62% Fe Or Mo... | 9.00% | 9.00% | 18.00% |
| Ores, Slag And Ash... | 26011139 | ---Iron Ore Lumps (60% Fe Or More)--- Above 65% Fe | 9.00% | 9.00% | 18.00% |
| Ores, Slag And Ash... | 26011141 | ---Iron Ore Lumps (60% Fe Or More)--- Below 55% Fe | 9.00% | 9.00% | 18.00% |
| Ores, Slag And Ash... | 26011142 | ---Iron Ore Lumps (60% Fe Or More)--- 55% Fe Or Mo... | 9.00% | 9.00% | 18.00% |
GST Rates for HSN 26100010
The tax structure for Chromium Ores And Concentrates - Chromium Ores And Concentrates: Chrome Ore Lumps, Containing 47% Cr2O3 And Above under HSN Code 26100010 follows a dual taxation model. CGST is levied at 9.00% and SGST/UTGST at 9.00% for intrastate sales. Interstate transactions attract IGST at 18.00%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 26 – Ores, Slag And Ash.
Who Should Use HSN Code 26100010?
Every entity transacting in Chromium Ores And Concentrates - Chromium Ores And Concentrates: Chrome Ore Lumps, Containing 47% Cr2O3 And Above must quote HSN Code 26100010 on invoices. This includes traders, distributors, and e-commerce sellers operating under Ores, Slag And Ash. Chapter 26 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Looking to deal in Chromium Ores And Concentrates - Chromium Ores And Concentrates: Chrome Ore Lumps, Containing 47% Cr2O3 And Above? GST registration is your first compliance requirement for HSN 26100010 goods. International traders in Ores, Slag And Ash products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate application of HSN Code 26100010 for Chromium Ores And Concentrates - Chromium Ores And Concentrates: Chrome Ore Lumps, Containing 47% Cr2O3 And Above enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 26 – Ores, Slag And Ash should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 26100010?
The standard unit of measurement for Chromium Ores And Concentrates - Chromium Ores And Concentrates: Chrome Ore Lumps, Containing 47% Cr2O3 And Above under HSN Code 26100010 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 26100010 mandatory for small businesses?
Yes, businesses dealing in Chromium Ores And Concentrates - Chromium Ores And Concentrates: Chrome Ore Lumps, Containing 47% Cr2O3 And Above must use HSN 26100010 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Chromium Ores And Concentrates - Chromium Ores And Concentrates: Chrome Ore Lumps, Containing 47% Cr2O3 And Above?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 26100010 for Ores, Slag And Ash goods before invoicing.
Do I need AD Code registration for exporting Chromium Ores And Concentrates - Chromium Ores And Concentrates: Chrome Ore Lumps, Containing 47% Cr2O3 And Above?
Yes, AD Code registration is required for exporters dealing in Chromium Ores And Concentrates - Chromium Ores And Concentrates: Chrome Ore Lumps, Containing 47% Cr2O3 And Above under Ores, Slag And Ash. This registration links your bank account to process foreign currency payments from overseas buyers.
