Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2618 specifically identifies granulated slag (slag sand) from the manufacture of iron or steel for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 2618 on all Tax Invoices for granulated slag (slag sand) from the manufacture of iron or steel
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 2618

"Classifying granulated slag (slag sand) from the manufacture of iron or steel correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Ores category. AasanKhata automatically monitors these shifts for you."