What products are classified under HSN 28045010 ?
It includes Boron Element
HSN Code 28045010 represents Boron Element under GST classification. This code helps businesses identify Boron Element correctly for billing, taxation, and trade. With HSN Code 28045010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Boron Element.
HSN Code 28045010 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 : Boron; tellurium : Boron | 9% | 9% | 18% | 0% |
Description of goods
CHEMICAL ELEMENTS : Boron; tellurium : Boron
Chapter
28 – Inorganic chemicals, organic or inorganic compounds of precious metals,of rare-earth metals, of radioactive elements or of isotopes
Sub Chapter
2804 – Hydrogen, rare gases and other non-metals
Boron Element does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| CHEMICAL ELEMENTS : Hydrogen | |
| 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 : 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 : Hydrogen
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 : 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 Boron Element
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 Boron Element; 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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 28045010, Boron Element 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.