HSN Code 26050000 -- – Cobalt ores and concentrates (GST Rate 18%)

HSN Code 26050000

Cobalt ores and concentrates

HSN26050000

Cobalt ores and concentrates

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 2605
Subheading: 260500
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Cobalt ores and concentrates. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 26050000?
HSN Code 26050000 is the official Harmonized System of Nomenclature code for Cobalt ores and concentrates, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 26050000?
HSN Code 26050000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 26050000 belong to?
HSN Code 26050000 falls under Chapter 26 -- Ores, slag and ash of the GST tariff.
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