HSN classification of Laterite which has 53% iron oxide used for cement manufacturing
HSN classification of Laterite which has 53% iron oxide used for cement manufacturing
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Aug 30, 2026 8:17 AM
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Dear All,
I have query regarding the HSN classification of Laterite
As per my research, the laterite is classified in different categories by different suppliers
Like some classified it as 25309060 (Earth colour, crude) at 5% while other classify it as 26011190 ( residual HSN in iron ore classification) at 18% which is huge gap in gst rate having high risk of litigation
In the current scenario, the laterite has 53% iron oxide and 13% aluminium oxide
I think it is not covered under chapter 2601 as the note 2 specifically excluded the minerals used for non metallurgical process (i e. Cement Manufacturing)
I think it is covered under 25309099 which is residual section as it is mineral not elsewhere specified or it is not also any pigment ochre as per HSN 25309060
Kindly Guide in this regard
Warm regards
Harry