---
title: "HSN Code for Helium | HSN 28042910 GST Rate"
description: "Find HSN and GST Rates for 28042910 related to Helium with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28042910/"
---

# HSN Code 28042910: Helium

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 28: Inorganic Chemicals & Rare-Earth Metal Compounds](https://busy.in/hsn/chapter-28/)
- [Sub-chapter 2804: Hydrogen, rare gases, & non-metals](https://busy.in/hsn/sub-chapter-2804/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| CHEMICAL ELEMENTS : Rare gases : Other : Helium | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28042910 ?

It includes Helium

### How much GST applies to Helium?

Under HSN 28042910, Helium attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Helium?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Helium?

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

### Does packaging or labelling change the GST for Helium?

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.

### Do e‑way bill and e‑invoice apply for Helium?

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.

## India's trade performance: HSN Code 28042910 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹8 Cr (−16.23% YoY) — 0.0002% of India's total exports
- Imports: ₹447 Cr (−24.19% YoY) — 0.0074% of India's total imports
- Trade balance: −₹439 Cr (Deficit); surplus rank #11812 of 12657 HSN codes
- Share of Sub-Chapter 2804: 7.42% of its exports; import side 12.34%
- Rank within Sub-Chapter 2804: #5 of 16 by export value; import-side #3

### Key metrics

- Export CAGR: 11.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6004 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +93.16% in FY 2019-20
- Contribution to Sub-Ch. 2804: 7.42% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28042910

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. 2804 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2804 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4.24 | 0.0002% | — | 6.94% | 211.71 | 0.0059% | — | 10.57% | −207.47 | #6076 |
| FY 2019-20 | 8.19 | 0.0004% | +93.16% | 12.41% | 228.38 | 0.0068% | +7.87% | 14.23% | −220.19 | #5254 |
| FY 2020-21 | 5.67 | 0.0003% | −30.77% | 7.65% | 286.27 | 0.0098% | +25.35% | 14.10% | −280.60 | #5790 |
| FY 2021-22 | 7.30 | 0.0002% | +28.75% | 6.23% | 339.54 | 0.0074% | +18.61% | 8.57% | −332.24 | #5882 |
| FY 2022-23 | 8.03 | 0.0002% | +10.00% | 5.43% | 413.19 | 0.0072% | +21.69% | 9.53% | −405.16 | #5908 |
| FY 2023-24 | 9.98 | 0.0003% | +24.28% | 8.60% | 590.15 | 0.0105% | +42.83% | 14.87% | −580.17 | #5730 |
| FY 2024-25 | 8.36 | 0.0002% | −16.23% | 7.42% | 447.38 | 0.0074% | −24.19% | 12.34% | −439.02 | #6004 |

- CAGR (7-year): exports 11.98%/yr, imports 13.28%/yr (consistently Deficit)

## Key trade insights: HSN Code 28042910 export-import analysis

### Consistent export growth: 11.98% CAGR over 7 years

India's exports under HSN Code 28042910 have grown at a compound annual rate of 11.98% over 7 fiscal years, rising from ₹4.24 Crore in FY 2018-19 to ₹8.36 Crore in FY 2024-25.

### HSN Code 28042910 ranked #6004 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28042910 ranks #6004 out of 12657 HSN codes by total export value. Within Sub-Chapter 2804, it ranks #5 of 16. By trade surplus, it ranks #11812 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 28042910 exports

The strongest single-year export movement for HSN Code 28042910 was recorded in FY 2019-20, when exports surged by 93.16% over the prior year.

### India records a trade deficit of ₹439.02 Crore in HSN Code 28042910 goods

In FY 2024-25, India's imports of ₹447.38 Cr exceeded exports of ₹8.36 Cr, resulting in a trade deficit of ₹439.02 Crore — ranking #11812 of 12657 by surplus magnitude.

### Import growth of 13.28% CAGR signals rising demand for Helium

India's imports under HSN Code 28042910 have grown at 13.28% CAGR, reaching ₹447.38 Crore in FY 2024-25.

### HSN Code 28042910 contributes 7.42% of Sub-Chapter 2804 exports — ranked #5

Among the 16 HSN codes under Sub-Chapter 2804, HSN Code 28042910 ranks #5 by export value — accounting for 7.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.34% share (rank #3).

## Related HSN Codes in Sub-Chapter 2804

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 28047020: Phosphorus (Red)](https://busy.in/hsn/hsn-28047020/) | ₹38 Cr |
| #2 | [HSN Code 28042990: Other Rare Gases](https://busy.in/hsn/hsn-28042990/) | ₹20 Cr |
| #3 | [HSN Code 28049000: Selenium](https://busy.in/hsn/hsn-28049000/) | ₹16 Cr |
| #4 | [HSN Code 28042100: Argon](https://busy.in/hsn/hsn-28042100/) | ₹15 Cr |
| #5 | HSN Code 28042910: Helium (this hsn code) | ₹8 Cr |
| #6 | [HSN Code 28044090: Oxygen (Other)](https://busy.in/hsn/hsn-28044090/) | ₹7 Cr |
| #7 | [HSN Code 28046900: Silicon (Other)](https://busy.in/hsn/hsn-28046900/) | ₹3 Cr |
| #8 | [HSN Code 28045020: Tellurium Element](https://busy.in/hsn/hsn-28045020/) | ₹2 Cr |
| #9 | [HSN Code 28043000: Nitrogen](https://busy.in/hsn/hsn-28043000/) | ₹1 Cr |
| #10 | [HSN Code 28048000: Arsenic](https://busy.in/hsn/hsn-28048000/) | < ₹1 Crore |