---
title: "HSN Code for Boron Element | HSN 28045010 GST Rate"
description: "Find HSN and GST Rates for 28045010 related to Boron Element with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28045010/"
---

# HSN Code 28045010: Boron Element

- [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 : Boron; tellurium : Boron | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28045010 ?

It includes Boron Element

### Does packaging or labelling change the GST for 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.

### How should mixed supplies be billed when Boron Element is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Boron Element?

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.

### Any common misclassification issue with Boron Element?

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

### How much GST applies to Boron Element?

Under HSN 28045010, Boron Element attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 28045010 (FY 2024-25)

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

- Exports: < ₹1 Crore (−93.33% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−63.64% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7581 of 12657 HSN codes
- Share of Sub-Chapter 2804: 0.01% of its exports; import side 0.01%
- Rank within Sub-Chapter 2804: #13 of 16 by export value; import-side #13

### Key metrics

- Export CAGR: -39.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,120.00% in FY 2021-22
- Contribution to Sub-Ch. 2804: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28045010

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 | < ₹1 Crore | 0.0000% | — | 0.33% | < ₹1 Crore | 0.0000% | — | 0.02% | −0.13 | #8812 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −95.00% | 0.02% | < ₹1 Crore | 0.0000% | −33.33% | 0.01% | −0.21 | #9870 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +400.00% | 0.07% | < ₹1 Crore | 0.0000% | −13.64% | 0.01% | −0.14 | #9546 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +1,120.00% | 0.52% | < ₹1 Crore | 0.0000% | +47.37% | 0.01% | +0.33 | #8436 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +4.92% | 0.43% | < ₹1 Crore | 0.0000% | +117.86% | 0.01% | +0.03 | #8483 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −76.56% | 0.13% | < ₹1 Crore | 0.0000% | +44.26% | 0.02% | −0.73 | #9590 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −93.33% | 0.01% | < ₹1 Crore | 0.0000% | −63.64% | 0.01% | −0.31 | #10437 |

- CAGR (7-year): exports -39.30%/yr, imports -0.51%/yr (consistently Deficit)

## Key trade insights: HSN Code 28045010 export-import analysis

### Export decline: -39.30% CAGR over 7 years

India's exports under HSN Code 28045010 have declined at a compound annual rate of -39.30% over 7 fiscal years, falling from ₹0.20 Crore in FY 2018-19 to ₹0.01 Crore in FY 2024-25.

### HSN Code 28045010 ranked #10437 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28045010 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 2804, it ranks #13 of 16. By trade surplus, it ranks #7581 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 28045010 exports

The strongest single-year export movement for HSN Code 28045010 was recorded in FY 2021-22, when exports surged by 1,120.00% over the prior year.

### India records a trade deficit of ₹0.31 Crore in HSN Code 28045010 goods

In FY 2024-25, India's imports of ₹0.32 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹0.31 Crore — ranking #7581 of 12657 by surplus magnitude.

### Import growth of -0.51% CAGR signals stable import dependency for Boron Element

India's imports under HSN Code 28045010 have grown at -0.51% CAGR, reaching ₹0.32 Crore in FY 2024-25.

### HSN Code 28045010 contributes 0.01% of Sub-Chapter 2804 exports — ranked #13

Among the 16 HSN codes under Sub-Chapter 2804, HSN Code 28045010 ranks #13 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #13).

## 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](https://busy.in/hsn/hsn-28042910/) | ₹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 |
| #13 | HSN Code 28045010: Boron Element (this hsn code) | < ₹1 Crore |