What products are classified under HSN 28041000 ?
It includes Hydrogen
HSN Code 28041000 represents Hydrogen under GST classification. This code helps businesses identify Hydrogen correctly for billing, taxation, and trade. With HSN Code 28041000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Hydrogen.
HSN Code 28041000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 28 | Inorganic chemicals, organic or inorganic compounds of precious metals,of rare-earth metals, of radioactive elements or of isotopes | 2804 | Hydrogen, rare gases and other non-metals | CHEMICAL ELEMENTS : Hydrogen | 9% | 9% | 18% | 0% |
Hydrogen does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| CHEMICAL ELEMENTS : Rare gases : Argon | |
| CHEMICAL ELEMENTS : Rare gases : Other : Helium | |
| CHEMICAL ELEMENTS : Rare gases : Other : Other | |
| CHEMICAL ELEMENTS : Nitrogen | |
| CHEMICAL ELEMENTS : Oxygen : Medicinal grade | |
| CHEMICAL ELEMENTS : Oxygen : Other | |
| CHEMICAL ELEMENTS : Boron; tellurium : Boron | |
| CHEMICAL ELEMENTS : Boron; tellurium : Tellurium | |
| CHEMICAL ELEMENTS : Silicon : Containing by weight not less than 99.99% of silicon | |
| CHEMICAL ELEMENTS : Silicon : Other | |
| CHEMICAL ELEMENTS : Phosphorus : Phosphorus, black | |
| CHEMICAL ELEMENTS : Phosphorus : Phosphorus, red | |
| CHEMICAL ELEMENTS : Phosphorus : Phosphorus, white or yellow | |
| CHEMICAL ELEMENTS : Arsenic | |
| CHEMICAL ELEMENTS : Selenium |
CHEMICAL ELEMENTS : Rare gases : Argon
CHEMICAL ELEMENTS : Rare gases : Other : Helium
CHEMICAL ELEMENTS : Rare gases : Other : Other
CHEMICAL ELEMENTS : Nitrogen
CHEMICAL ELEMENTS : Oxygen : Medicinal grade
CHEMICAL ELEMENTS : Oxygen : Other
CHEMICAL ELEMENTS : Boron; tellurium : Boron
CHEMICAL ELEMENTS : Boron; tellurium : Tellurium
CHEMICAL ELEMENTS : Silicon : Containing by weight not less than 99.99% of silicon
CHEMICAL ELEMENTS : Silicon : Other
CHEMICAL ELEMENTS : Phosphorus : Phosphorus, black
CHEMICAL ELEMENTS : Phosphorus : Phosphorus, red
CHEMICAL ELEMENTS : Phosphorus : Phosphorus, white or yellow
CHEMICAL ELEMENTS : Arsenic
CHEMICAL ELEMENTS : Selenium
It includes Hydrogen
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hydrogen; Nil for exempt items if applicable).
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 28041000, Hydrogen attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.