--- title: "HSN Code for Natural Borates, Max 85% H3Bo3 | HSN 25280090 GST Rate" description: "Find HSN and GST Rates for 25280090 related to Natural Borates, Max 85% H3Bo3 with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25280090/" --- # HSN Code 25280090: Natural Borates, Max 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 25280090 ? It includes Natural Borates, Max 85% H3Bo3 ### How should mixed supplies be billed when Natural Borates, Max 85% H3Bo3 is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Natural Borates, Max 85% H3Bo3; Nil for exempt items if applicable). ### Any common misclassification issue with Natural Borates, Max 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. ### Can we claim ITC on inputs used to trade Natural Borates, Max 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. ### Do e‑way bill and e‑invoice apply for Natural Borates, Max 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. ### How much GST applies to Natural Borates, Max 85% H3Bo3? Under HSN 25280090, Natural Borates, Max 85% H3Bo3 attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Natural Borates, Max 85% H3Bo3? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ## India's trade performance: HSN Code 25280090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (+925.49% YoY) — 0.0001% of India's total exports - Imports: ₹381 Cr (+57.08% YoY) — 0.0063% of India's total imports - Trade balance: −₹376 Cr (Deficit); surplus rank #11719 of 12657 HSN codes - Share of Sub-Chapter 2528: 72.04% of its exports; import side 77.77% - Rank within Sub-Chapter 2528: #1 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: 73.76% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6556 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +925.49% in FY 2024-25 - Contribution to Sub-Ch. 2528: 72.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25280090 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2528 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2528 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 100.00% | 121.95 | 0.0034% | — | 55.28% | −121.76 | #8849 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +257.89% | 100.00% | 154.90 | 0.0046% | +27.02% | 71.80% | −154.22 | #7958 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −17.65% | 100.00% | 135.62 | 0.0047% | −12.45% | 64.16% | −135.06 | #8154 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −39.29% | 97.14% | 179.44 | 0.0039% | +32.31% | 61.65% | −179.10 | #8858 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +44.12% | 76.56% | 195.46 | 0.0034% | +8.93% | 67.53% | −194.97 | #8693 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +4.08% | 100.00% | 242.59 | 0.0043% | +24.11% | 69.03% | −242.08 | #8784 | | FY 2024-25 | 5.23 | 0.0001% | +925.49% | 72.04% | 381.05 | 0.0063% | +57.08% | 77.77% | −375.82 | #6556 | - CAGR (7-year): exports 73.76%/yr, imports 20.91%/yr (consistently Deficit) ## Key trade insights: HSN Code 25280090 export-import analysis ### Consistent export growth: 73.76% CAGR over 7 years India's exports under HSN Code 25280090 have grown at a compound annual rate of 73.76% over 7 fiscal years, rising from ₹0.19 Crore in FY 2018-19 to ₹5.23 Crore in FY 2024-25. ### HSN Code 25280090 ranked #6556 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25280090 ranks #6556 out of 12657 HSN codes by total export value. Within Sub-Chapter 2528, it ranks #1 of 5. By trade surplus, it ranks #11719 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 25280090 exports The strongest single-year export movement for HSN Code 25280090 was recorded in FY 2024-25, when exports surged by 925.49% over the prior year. ### India records a trade deficit of ₹375.82 Crore in HSN Code 25280090 goods In FY 2024-25, India's imports of ₹381.05 Cr exceeded exports of ₹5.23 Cr, resulting in a trade deficit of ₹375.82 Crore — ranking #11719 of 12657 by surplus magnitude. ### Import growth of 20.91% CAGR signals rising demand for Natural Borates, Max 85% H3Bo3 India's imports under HSN Code 25280090 have grown at 20.91% CAGR, reaching ₹381.05 Crore in FY 2024-25. ### HSN Code 25280090 contributes 72.04% of Sub-Chapter 2528 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 2528, HSN Code 25280090 ranks #1 by export value — accounting for 72.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 77.77% share (rank #1). ## Related HSN Codes in Sub-Chapter 2528 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 25280090: Natural Borates, Max 85% H3Bo3 (this hsn code) | ₹5 Cr | | #2 | [HSN Code 25280030: N,N-Diisopropylphosphoramidic Dichloride](https://busy.in/hsn/hsn-25280030/) | ₹2 Cr | | — | [HSN Code 25280010: Natural Sodium Borates And Concentrates](https://busy.in/hsn/hsn-25280010/) | Nil | | — | [HSN Code 25280020: Boric Acid (≤85% H3BO3)](https://busy.in/hsn/hsn-25280020/) | Nil | | — | [HSN Code 25289020: Slag, Ash, Residues: Mainly Zinc, Other](https://busy.in/hsn/hsn-25289020/) | — |