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HSN Code 28

Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel

DescriptionCGSTSGSTIGSTSchedule
Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel2.5%2.5%5%I
Anaesthetics, Potassium Iodate, Iodine, Steam2.5%2.5%5%I
Micronutrients, which are covered under serial number 1(g) 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, 19852.5%2.5%5%I
All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th September 2025 or other Schedules of this notification]9%9%18%II

This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Frequently asked questions

What is the GST rate for HSN code 28?

HSN code 28 carries more than one GST rate depending on the specific goods: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel attracts 5%; Anaesthetics, Potassium Iodate, Iodine, Steam attracts 5%; Micronutrients, which are covered under serial number 1(g) 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 attracts 5%; All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th September 2025 or other Schedules of this notification] attracts 18%.

Which chapter does HSN code 28 belong to?

HSN code 28 falls under Chapter 28 - Inorganic Chemicals; Compounds of Precious Metals, Rare-Earth Metals of the Customs Tariff Act, 1975.