Chapter 26 of the GST framework covers Ores, Slag And Ash, and HSN Code 26202990 specifically identifies Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 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 26202990

The tax structure for Other under HSN Code 26202990 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. 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 26202990?

Traders, manufacturers, and importers of Other are required to mention HSN Code 26202990 on all GST documents. This Ores, Slag And Ash classification under Chapter 26 is mandatory for compliance across all business formats including online sellers.

Business Registration Requirements

Commencing trade in Other? Secure GST registration to handle taxes on HSN 26202990 classified goods. Businesses with international operations in Ores, Slag And Ash need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.

Why Correct Classification Matters

Proper use of HSN Code 26202990 for Other streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 26 – Ores, Slag And Ash through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

What is the unit of measurement for HSN 26202990?

The standard unit of measurement for Other under HSN Code 26202990 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.

Is HSN Code 26202990 mandatory for small businesses?

Yes, businesses dealing in Other must use HSN 26202990 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 Other?

Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 26202990 for Ores, Slag And Ash goods before invoicing.

Do I need AD Code registration for exporting Other?

Yes, AD Code registration is required for exporters dealing in Other under Ores, Slag And Ash. This registration links your bank account to process foreign currency payments from overseas buyers.

More HSN codes from Chapter 26

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