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Table of Contents
- Updated on : May 1, 2025
HSN Chapter 28: Inorganic Chemicals & Compounds Classification & GST India
HSN Code & GST Rate for Gases & inorganic Chemicals – Chapter 28
| Rates (%) | Products Description | HSN Codes | Export and Import HSN codes |
| 5% | Thorium oxalate | 28 | 281219, 28121100, 28121200, 28121300, 28121400, 28121500, 28121600, 28121700, 28121910, 28121920, 28121930, 28121990, 28129000, 28011000, 28012000, 28013010, 28013020, 28020010, 28020020, 28020030, 28030010, 28030020, 28030090, 28041000, 28042100, 28042910, 28042990, 28043000, 28044010, 28044090, 28045010, 28045020, 28046100, 28046900, 28047010, 28047020, 28047030, 28048000, 28049000, 28051100, 28051200, 28051900, 28053000, 28054000, 28061000, 28062000, 28070010, 28070020, 28080010, 28080020, 28091000, 28092010, 28092020, 28100010, 28100020, 28111100, 28111910, 28111920, 28111930, 28111940, 28111990, 28112110, 28112190, 28112200, 28112910, 28112920, 28112930, 28112940, 28112950, 28112990, 28121010, 28121020, 28121030, 28121041, 28121042, 28121043, 28121047, 28121050, 28121060, 28121090, 28129000, 28131000, 28139010, 28139020, 28139090, 28141000, 28142000, 28151110, 28151190, 28151200, 28152000, 28153000, 28161010, 28161020, 28164000, 28170010, 28170020, 28181000, 28182010, 28182090, 28183000, 28191000, 28199000, 28201000, 28209000, 28211010, 28211020, 28212000, 28220010, 28220020, 28220030, 28230010, 28230090, 28241010, 28241020, 28249000, 28251010, 28251020, 28251030, 28251040, 28251090, 28252000, 28253010, 28253090, 28254000, 28255000, 28256010, 28256020, 28257010, 28257020, 28257090, 28258000, 28259010, 28259020, 28259040, 28259050, 28259090, 28261200, 28261910, 28261990, 28263000, 28269000, 28271000, 28272000, 28273100, 28273200, 28273500, 28273920, 28273930, 28273940, 28273990, 28274110, 28274190, 28274900, 28275110, 28275120, 28275910, 28275990, 28276010, 28276020, 28276090, 28281010, 28281090, 28289011, 28289019, 28289020, 28289030, 28289040, 28289050, 28289060, 28289090, 28291100, 28291910, 28291920, 28291930, 28291990, 28299010, 28299020, 28299030, 28301000, 28309010, 28309020, 28311010, 28311020, 28319010, 28319020, 28321010, 28321020, 28321090, 28322010, 28322020, 28322090, 28323010, 28323020, 28323090, 28331100, 28331910, 28331920, 28331990, 28332100, 28332210, 28332290, 28332400, 28332500, 28332700, 28332910, 28332930, 28332940, 28332950, 28332990, 28333010, 28333020, 28333030, 28333090, 28334000, 28341010, 28341090, 28342100, 28342910, 28342920, 28342930, 28342990, 28362010, 28362020, 28362090, 28363000, 28364000, 28365000, 28366000, 28369100, 28369200, 28369910, 28369920, 28369930, 28369990, 28371100, 28371910, 28371920, 28371990, 28372010, 28372020, 28372030, 28372040, 28372050, 28372090, 28391100, 28391900, 28399010, 28399090, 28401100, 28401900, 28402010, 28402090, 28403000, 28413000, 28415010, 28415090, 28416100, 28416900, 28417010, 28417020, 28417090, 28418010, 28418020, 28418090, 28419000, 28421000, 28429010, 28429020, 28429090, 28431010, 28431020, 28431090, 28432100, 28432900, 28433000, 28439011, 28439012, 28439019, 28439020, 28441000, 28442000, 28443010, 28443021, 28443022, 28443023, 28443029, 28443030, 28443090, 28444000, 28445000, 28461010, 28461090, 28469010, 28469020, 28469030, 28469090, 28480010, 28480020, 28480090, 28491000, 28492010, 28492090, 28499010, 28499020, 28499090, 28500010, 28500020, 28500030, 28500041, 28500049, 28500050, 28521000, 28529000 |
| 5% | Enriched KBF4 (enriched potassium fluoroborate) | 28 | Above mentioned HSN codes will be applied to this goods. |
| 5% | Enriched elemental boron | 28 | Above mentioned HSN codes will be applied to this goods. |
| 5% | Nuclear Fuel | 28 | Above mentioned HSN codes will be applied to this goods. |
| 12% | Anaesthetics | 28 | Above mentioned HSN codes will be applied to this goods. |
| 12% | Potassium Iodate | 28 | Above mentioned HSN codes will be applied to this goods. |
| 12% | Steam | 28 | Above mentioned HSN codes will be applied to this goods |
| 12% | Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985. | 28 | Above mentioned HSN codes will be applied to this goods |
| 18% | All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods] | 28 | Above mentioned HSN codes will be applied to this goods |
| 12 | Medical grade oxygen | 28044010 | – |
| NIL | Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 | 2835 | 28351010, 28351020, 28351090, 28352200, 28352400, 28352500, 28352610, 28352620, 28352690, 28352910, 28352920, 28352930, 28352940, 28352990, 28353100, 28353900 |
| 5% | Heavy water and other nuclear fuels | 2845 | 28451000, 28459010, 28459090 |
| 5% | Compressed air | 2853 | 285390, 28531000, 28539010, 28539020, 28539030, 28539040, 28539090, 28530010, 28530020, 28530030, 28530040, 28530091, 28530099 |
| 5% | Nuclear grade sodium | 280511 | – |
| 12% | Iodine | 280120 | – |
| 5% | Fertilizer grade phosphoric acid | 2809 | – |
| 12% | Medical grade Hydrogen peroxide | 2847 | 28470000 |
| 18% | Hydrogen chloride (hydrochloric acid); chloro sulphuric acid. | 2806 | 28061000 |
| 18% | Sulphuric acid; oleum. | 2807 | – |
| 18% | Nitric acid; sulfonitric acids. | 2808 | – |
| 18% | Diphosphorus pentoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined. | 2809 | – |
| 18% | Oxides of boron; boric acids. | 2810 | – |
| 18% | Other inorganic acids and other inorganic oxygen compounds of non-metals | 2811 | – |
| 18% | Halides and halide oxides of non-metals. | 2812 | – |
| 18% | Sulphides of non-metals; commercial phosphorus trisulphide. | 2813 | – |
| 18% | Ammonia, anhydrous or in aqueous solution. | 2814 | 28142000 |
GST Council Updates
GST Council decisions related to Chapter 28 often involve specific chemicals or compounds. Examples found include a 12% rate for medical grade oxygen and medical grade Hydrogen peroxide, while fertilizer grade phosphoric acid is at 5%. Many general inorganic chemicals, acids (like Hydrochloric acid, Sulphuric acid, Nitric acid), and other compounds are typically at 18%. Nuclear fuel and enriched elemental boron have a 5% rate. Dicalcium phosphate (DCP) of animal feed grade is exempt (NIL). These examples show how the rate depends heavily on the specific chemical and its use (e.g., medical, fertilizer).
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.