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Verified Category: Ores

HSN Code 2619

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD)

Current GST Rate
18%
Verified ✓
Rate noteRate varies within this heading — 5%: Linz-Donawitz (LD) Slag; 18%: Slag, dross (other than granulated slag), scalings and…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2619 specifically identifies slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than linz-donawitz (ld) for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 2619 on all Tax Invoices for slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than linz-donawitz (ld)
  • 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 2619

"Classifying slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than linz-donawitz (ld) correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Ores category. AasanKhata automatically monitors these shifts for you."