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28 HSN Code: Inorganic Chemicals & Rare-Earth Metal Compounds

HSN Chapter 28 represents Inorganic Chemicals & Rare-Earth Metal Compounds under GST classification. This code helps businesses identify Inorganic Chemicals & Rare-Earth Metal Compounds correctly for billing, taxation, and trade purposes. With HSN Chapter 28, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Inorganic Chemicals & Rare-Earth Metal Compounds.

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Sub-chapters under HSN Chapter 28

Following Sub Chapters fall under Inorganic Chemicals & Rare-Earth Metal Compounds:

Sub Chapter

New GST Rate

5% or 18%

5% for iodine; 18% for other halogens.

Old GST Rate

12% or 18%

Description

Fluorine, chlorine, bromine and iodine

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Sulphur, sublimed or precipitated;colloidal sulphur

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)

Sub Chapter

New GST Rate

5% or 18%

5% for medical-grade oxygen; 18% for other gases and elements.

Old GST Rate

12% or 18%

Description

Hydrogen, rare gases and other non-metals

Sub Chapter

New GST Rate

5% or 18%

5% for nuclear-grade sodium; 18% for other metals and grades.

Old GST Rate

5% or 18%

Description

Alkali or alkaline-earth metals;rare-earth metals,scandium and yttrium,whether or not intermixed or interalloyed; mercury

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Hydrogen chloride (hydrochloric acid);chlorosulphuric acid

Sub Chapter

New GST Rate

5% or 18%

5% for sulphuric acid; 18% for oleum.

Old GST Rate

18 %

Description

Sulphuric acid; oleum

Sub Chapter

New GST Rate

5% or 18%

5% for nitric acid; 18% for sulphonitric acids.

Old GST Rate

18 %

Description

Nitric acid; sulphonitric acids

Sub Chapter

New GST Rate

5% or 18%

5% for fertilizer-grade phosphoric acid; 18% for other acids and phosphorus pentoxide.

Old GST Rate

5% or 18%

Description

Diphosphorus pentaoxide; phosphoric acid;polyphosphoric acids, whether or not chemically defined

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Oxides of boron; boric acids

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Other inorganic acids and other inorganic oxygen compounds of non-metals

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Halides and halide oxides of non-metals

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Sulphides of non-metals; commercial phosphorus trisulphide

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

18 %

Description

Ammonia, anhydrous or in aqueous solution

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Hydroxide and peroxide of magnesium;oxides, hydroxides and peroxides, of strontium or barium

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Zinc oxide; zinc peroxide

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Artificial corundum, whether or not chemically defined;aluminium oxide; aluminium hydroxide

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Chromium oxides and hydroxides

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Manganese oxides

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as fe2o3

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Cobalt oxides and hydroxides;commercial cobalt oxides

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Titanium oxides

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Lead oxides; red lead and orange lead

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides,hydroxides and peroxides

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Hypochlorites; commercial calcium hypochlorites; chlorites; hypobromites

Sub Chapter

New GST Rate

5% or 18%

5% for potassium iodate; 18% for other chlorates, perchlorates, bromates, iodates and periodates.

Old GST Rate

18 %

Description

Chlorates and perchlorates; bromates and perbromates; iodates and periodates

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Sulphides; polysulphides, whether or not chemically defined

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Dithionites and sulphoxylates

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Sulphites; thiosulphates

Sub Chapter

New GST Rate

5% or 18%

5% for drugs and bulk drugs (APIs) of this heading, including their salts and esters; 18% for other goods.

Old GST Rate

18 %

Description

Sulphates; alums; peroxosulphates (persulphates)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Nitrites; nitrates

Sub Chapter

New GST Rate

0% or 18%

Exempt for animal-feed-grade dicalcium phosphate meeting IS 5470:2002; 18% for other goods.

Old GST Rate

18 %

Description

Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates,whether or not chemically defined

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate

Sub Chapter

New GST Rate

5% or 18%

5% for drugs and bulk drugs (APIs) of this heading, including their salts and esters; 18% for other goods.

Old GST Rate

18 %

Description

Cyanides, cyanide oxides and complex cyanides

Sub Chapter

New GST Rate

5% or 18%

5% for drugs and bulk drugs (APIs) of this heading, including their salts and esters; 18% for other goods.

Old GST Rate

18 %

Description

Silicates; commercial alkali metal silicates

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Borates; peroxoborates (perborates)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Salts of oxometallic or peroxometallic acids

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Other salts of inorganic acids or peroxoacids, (including aluminosilicates, whether or not chemically defined), other than azides

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Colloidal precious metals; inorganic or organic compounds of precious metals,whether or not chemically defined; amalgams of precious metals

Sub Chapter

New GST Rate

5% or 18%

18% for radioactive elements and compounds; thorium oxalate is 5%, and goods supplied as nuclear fuel are 5%.

Old GST Rate

18 %

Description

Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products

Sub Chapter

New GST Rate

5% or 18%

5% for heavy water, other nuclear fuels, enriched elemental boron and enriched potassium fluoroborate; 18% for other isotopes and compounds.

Old GST Rate

5% or 18%

Description

Isotopes other than those of heading 2844;compounds, inorganic or organic, of such isotopes, whether or not chemically defined

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals

Sub Chapter

New GST Rate

5% or 18%

5% for medicinal-grade hydrogen peroxide; 18% for other grades.

Old GST Rate

12% or 18%

Description

Hydrogen peroxide, whether or not solidified with urea

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Carbides, whether or not chemically defined

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined,other than compounds which are also carbides of heading 2849

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Inorganic or organic compounds of mercury,whether or not chemically defined, excluding amalgams

Sub Chapter

New GST Rate

5% or 18%

5% for compressed air; 18% for other inorganic compounds, liquid air and purified water.

Old GST Rate

5% or 18%

Description

Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals

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India’s Trade Performance — HSN Chapter 28 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹39,761 Cr

+15.55% vs FY 2024-25

1.0192% of India’s total exports

India’s Imports

FY 2025-26

₹1,24,190 Cr

+28.73% vs FY 2024-25

1.8112% of India’s total imports

Trade Balance

FY 2025-26

−₹84,430 Cr

Trade Deficit

Surplus rank #88 of 97 chapters

At a glance

16.01%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#23

National Export Rank

of 97 chapters by export value, FY 2025-26

+60.96%

Peak Growth Year

FY 2021-22 · strongest single-year move

2.8×

Export Growth · 8Y

₹14,056.26 Cr → ₹39,760.51 Cr

India Export-Import Trade Statistics for HSN Chapter 28

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #30

Balance

−39,180.53

Exports

14,056.26 ₹ Cr

0.6094% share

— YoY

Imports

53,236.79 ₹ Cr

1.4811% share

— YoY

FY 2019-20 Exp. Rank #36

Balance

−32,533.19

Exports

12,512.19 ₹ Cr

0.5640% share

−10.98% YoY

Imports

45,045.38 ₹ Cr

1.3404% share

−15.39% YoY

FY 2020-21 Exp. Rank #38

Balance

−38,654.39

Exports

12,301.07 ₹ Cr

0.5699% share

−1.69% YoY

Imports

50,955.46 ₹ Cr

1.7476% share

+13.12% YoY

FY 2021-22 Exp. Rank #29

Balance

−56,556.00

Exports

19,800.09 ₹ Cr

0.6293% share

+60.96% YoY

Imports

76,356.09 ₹ Cr

1.6698% share

+49.85% YoY

FY 2022-23 Exp. Rank #24

Balance

−76,253.34

Exports

26,641.66 ₹ Cr

0.7358% share

+34.55% YoY

Imports

1,02,895.00 ₹ Cr

1.7896% share

+34.76% YoY

FY 2023-24 Exp. Rank #28

Balance

−49,101.23

Exports

26,551.95 ₹ Cr

0.7338% share

−0.34% YoY

Imports

75,653.18 ₹ Cr

1.3471% share

−26.48% YoY

FY 2024-25 Exp. Rank #25

Balance

−62,060.54

Exports

34,411.05 ₹ Cr

0.9292% share

+29.60% YoY

Imports

96,471.59 ₹ Cr

1.5820% share

+27.52% YoY

FY 2025-26 Exp. Rank #23

Balance

−84,429.50

Exports

39,760.51 ₹ Cr

1.0192% share

+15.55% YoY

Imports

1,24,190.01 ₹ Cr

1.8112% share

+28.73% YoY

CAGR · 8-Year

Exports

16.01% /yr

Imports

12.86% /yr

Consistently Deficit
Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Chapter 28 Export-Import Analysis

Consistent Export Growth: 16.01% CAGR Over 8 Years

India's exports under HSN Chapter 28 have grown at a compound annual rate of 16.01% over 8 fiscal years, rising from ₹14,056.26 Crore in FY 2018-19 to ₹39,760.51 Crore in FY 2025-26.

HSN Chapter 28 Ranked #23 Among All 97 Chapters by Export Value

In FY 2025-26, HSN Chapter 28 ranks #23 out of 97 chapters by total export value. By trade surplus, it ranks #88 of 97.

FY 2021-22 Was the Strongest Growth Year for HSN Chapter 28 Exports

The strongest single-year export movement for HSN Chapter 28 was recorded in FY 2021-22, when exports surged by 60.96% over the prior year.

India Records a Trade Deficit of ₹84,429.50 Crore in HSN Chapter 28 Goods

In FY 2025-26, India's imports of ₹1,24,190.01 Cr exceeded exports of ₹39,760.51 Cr, resulting in a trade deficit of ₹84,429.50 Crore — ranking #88 of 97 by surplus magnitude.

Import Growth of 12.86% CAGR Signals Rising Demand for Inorganic Chemicals & Rare-Earth Metal Compounds

India's imports under HSN Chapter 28 have grown at 12.86% CAGR, reaching ₹1,24,190.01 Crore in FY 2025-26.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.