---
title: "HSN Code for Boric Acid (≤85% H3BO3) | HSN 25280020 GST Rate"
description: "Find HSN and GST Rates for 25280020 related to Boric Acid (≤85% H3BO3) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-25280020/"
---

# HSN Code 25280020: Boric Acid (≤85% H3BO3)

- [Section 05: Guide to HSN Section 05](https://busy.in/hsn/section-05/)
- [Chapter 25: Salt, Stones and Cement](https://busy.in/hsn/chapter-25/)
- [Sub-chapter 2528: Natural borates & boric acid](https://busy.in/hsn/sub-chapter-2528/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Natural borates and concentrates thereof (Whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3 BO3 calculated on the dry weight: Natural sodium borates and concentrates thereof (whether or not calcined) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 25280020 ?

It includes Boric Acid (≤85% H3BO3)

### Any common misclassification issue with Boric Acid (≤85% H3BO3)?

Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Boric Acid (≤85% H3BO3) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Boric Acid (≤85% H3BO3); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Boric Acid (≤85% H3BO3)?

If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Boric Acid (≤85% H3BO3)?

Under HSN 25280020, Boric Acid (≤85% H3BO3) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Boric Acid (≤85% H3BO3)?

Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.