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CHAPTER
1.This Chapter does not cover :
(a)slag or similar industrial waste prepared as macadam (heading 2517);
(b)natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);
(c)sludges from the storage tanks of petroleum oils, consisting mainly of such oils (2710);
(d)basic slag of Chapter 31;
(e)slag wool, rock wool or similar mineral wools (heading 6806);
(f)waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112 or 8549); or
(g)copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2.For the purposes of headings 2601 to 2617, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
3.Heading 2620 applies only to :
(a) slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and
(b) slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.
1. For the purposes of sub-heading 2620 21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
2.Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in sub-heading 2620 60.
1. For the products of heading 2601, the percentage of Fe content, wherever specified, shall be calculated on the Dry Weight or Dry Metric Tonne (DMT) basis.
(5) (6)
Nil Nil » 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2601 :
2602 00 10---Manganese ore (46% or more) ........kg.9%9%18% 2602 00 20---Manganese ore (44% or more but below 46%) .kg.9%9%18% 2602 00 30---Manganese ore (40% or more but below 44%) .kg.9%9%18% 2602 00 40---Manganese ore (35% or more but below 40%) .kg.9%9%18% 2602 00 50---Manganese ore (30% or more but below 35%) .kg.9%9%18%
2602 00 60---Ferruginous (10% or more but below 30%) ..kg.9%9%18%
2602 00 70---Manganese ore sinters, agglomerated ....kg.9%9%18%
2602 00 90---Other ..................kg.9%9%18%
Central CGSTState/UT SGST/ UTGST InterState IGST ‡ (1)(2)(3)(4)(5)(6)
» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2603 :
kg.9%9%18%
» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2604 :
kg.9%9%18%
» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2605 :
kg.9%9%18%
» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2606 :
2606 00-
2606 00 10---Bauxite (natural), not calcined ........kg.9%9%18%
2606 00 20---Bauxite (natural), calcined .........kg.9%9%18%
2606 00 90---Other aluminium ores and concentrates ...kg.9%9%18%
» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2607 :
kg.9%9%18%
» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2608 :
kg.9%9%18%
» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2609 : kg.9%9%18%
Central CGSTState/UT SGST/ UTGST InterState IGST ‡ (1)(2)(3)(4)(5)(6)
» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2610 : 2610 00-
00 10---Chrome ore lumps, containing 47% Cr2O3 and abovekg.9%9%18%
00 20---Chrome ore lumps, containing 40% or more but less than 47% Cr2O3
» 5% IGST or 2.5% CGST + 2.5% SGST/ UTGST : Heading No. 2611 :
» 5% IGST or 2.5% CGST + 2.5% SGST/ UTGST : Heading No. 2612 :
» 5% IGST or 2.5% CGST + 2.5% SGST/UTGST : Heading No. 2613 :
Central CGSTState/UT SGST/ UTGST InterState IGST ‡ (1)(2)(3)(4)(5)(6)
00-
2619 00 10---Converted slag (scull) of blast furnace ....kg.9%9%18% 2619 00 90---Other ..................kg. 2.5/9%2.5/9%5/18% » 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2620 : —
2620 11 00--Hard zinc spelter .............kg.9%9%18%
19--
19 10---Zinc dross ................kg.9%9%18%
19 90---Other ..................kg.9%9%18%
2620 21 00-- Leaded gasoline sludges and leaded anti-knock compound sludges kg.9%9%18%
2620 29-2620 29 10---Lead dross ................kg.9%9%18%
29 90---Other ..................kg.9%9%18% 2620 30-
30 10---Brass dross ................kg.9%9%18%
30 90---Other ..................kg.9%9%18% 2620 402620 40 10---Aluminium dross .............kg.9%9%18% 2620 40 90---Other ..................kg.9%9%18%
2620 60 00- Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds
91 00-- Containing antimony, beryllium, cadmium, chromium or their mixtures
99 00--Other ..................kg.9%9%18% » 5% IGST or 2.5% CGST + 2.5% SGST/ UTGST : Heading No. 2621 : — » 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2621 :
Central CGSTState/UT SGST/ UTGST InterState IGST ‡ (1)(2)(3)(4)(5)(6)
2621 10 00-Ash and residues from the incineration of municipal waste kg.2.5/9%1 2.5/9%1 5/18%1
2621 90 00-Other
Exemption to Small Taxpayers with annual turnover up to ` 40 lakhs/` 20 lakhs/` 10 lakhs (Threshold Exemption) —
CGST + 3% SGST) on Annual turnover upto ` 50 lakhs when not covered under existing Composition Scheme of Notification No. 14/2019-C.T. —
to the Government, local authority or to a Government entity in relation to an activity entrusted to Panchayat or Municipality is exempted from whole of the CGST
Handicraft goods - Concessional CGST rates for specified handicraft goods when predominantly made by hand —
Exemption to supplies to or by Canteen Stores Department (CSD) —
Goods and services received by a TDS deductor from unregistered supplier - Exemption —
Second hand goods received by registered person from unregistered supplier - Exemption —
Old and used motor vehicles - Concessional Rate of tax —
Supplies for specified petroleum and other explorations and productions under various Schemes —
Food preparations meant for free distribution under Government program - Concessional Rate of tax —
Export supplies - Concessional Rate of tax —
Leasing of motor vehicles - Concessional Rate of tax —
Supplies to specialized agency of UNO, Embassies and other specified international organization —
Panchayat - Services and specific functions of Panchayat not to be taken as supply of goods and services —
1. Rate for ‘Fly ash’ is 5% IGST/2.5% CGST/2.5% SGST or UTGST.
The above exemptions for CGST also hold good for SGST/UTGST as GST Rates and Exemptions are uniform throughout the country. All the States/UTs have issued similar Exemption Notifications, hence they are not repeated here. —
to the Government, local authority or to a Government entity in relation to an activity entrusted to Panchayat or Municipality is exempted from whole of the IGST —
Exemption to supplies to or by Canteen Store Department (CSD) —
Export supplies - Concessional Rate of tax —
Leasing of motor vehicles - Concessional Rate of tax —
Old and used motor vehicles - Concessional Rate of tax —
Food preparations meant for free distribution under Government program - Concessional Rate of tax —
SEZ - Exemption to import of goods and services by a unit or developer in SEZ —
Skimmed milk powder and concentrated milk - Exemption from tax —
Supplies to specialized agency of UNO, Embassies and other specified international organisation —
Supplies for specified petroleum and other explorations and productions under various Schemes —
Panchayat - Services and specific functions of Panchayat not to be taken as supply of goods and services —
Exemption to supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist, from the whole of the Integrated Tax —
is classifiable under sub-heading 2620.90 of Customs Tariff Act, 1975. — v. 1992 (60) E.L.T. 154 (Tribunal).
. - Yellowish metallic powder of fine sharings and drillings arising out of metallic working of metals is not an “Ash or a residue and hence falls outside the Heading 26.20 of the Customs Tariff. — v. - 1997 (90) E.L.T. 124 (Tribunal).
, a waste emerging during manufacture of sponge iron being partly burnt coal (cinder), is classifiable under Heading 2621 of Customs Tariff Act, 1975. — — 2019 (30) G.S.T.L. 280 (A.A.R. - GST). generated during the process of manufacturing Sponge Iron under DRI process fall under HSN Code 261900 90. GST Compensation Cess @ Rs. 400/- per tonne will not be applicable on sale of waste, i.e. Cinder Half-burnt coal, generated during the said process. [2021] 129 taxmann.com 184/ 87 GST 168/55 GSTL 78 (AAR- Telangana).
— Alloy of copper and zinc together with nickel and in the nature of metallic powder of fine sharing and drilling are not classifiable under Heading 26.20 of Customs Tariff Act, 1975 nor classification under Heading 74.02 appropriate. — v. 1997 (90) E.L.T. 124 (Tribunal).
— See under CHAPTER 1.
— v. — 2018 (361) E.L.T. 669 (Mad.) and 2018 (361) E.L.T. 600 (Mad.). See also v. — 2019 (369) E.L.T. 1467 (Tri. - Hyd.).
(2) Ilmenite is classifiable under Tariff Item 2614 00 20 of Customs Tariff as upgraded (beneficiated) Ilmenite and not under Tariff Item 2614 00 10 ibid as unprocessed Ilmenite. — v. — 2016 (332) E.L.T. 888 (Tri. - Chennai). A notice against this order was issued by Supreme Court as reported in 2016 (342) E.L.T. A54 (S.C.).
— See under CHAPTER 1.
— See under CHAPTER 1.
The original/
are the same as those imported by the company at concessional rate. The importer is required to maintain records and should
Laterals/parts to be used solely or
Section Note and Chapter Notes to HSN, shall attract GST as applicable to the respective heading.
—The art work for supply on approval basis can be moved from the place of business of the registered person (artist) to another place within the same State or to a place outside the State on a delivery challan along with the e-way bill wherever applicable and the invoice may be issued at the time of actual supply of art work.
Supplies of the art work from one State to another State will be inter-State supplies and attract integrated tax in terms of section 5 of the Integrated Goods and Services Tax Act, 2017.
art works are sent to the gallery for exhibition and therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at the gallery, that the actual supply takes place and applicable GST would be payable at the time of such supply.