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HSN Code 28045010: 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 or export of Boron Element.

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Description of Goods for HSN Code 28045010

HSN Code 28045010 relates to the following description.

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

CGST

9%

SGST

9%

IGST

18%

CESS

0%

5% for enriched elemental boron; 18% for other boron. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 210.

What does HSN Code 28045010 not include?

Boron Element does not include products with the following descriptions.

HSN Code 28046100

CHEMICAL ELEMENTS : Silicon : Containing by weight not less than 99.99% of silicon

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India’s Trade Performance — HSN Code 28045010 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

< ₹1 Crore

+1,100.00% vs FY 2024-25

0.0000% of India’s total exports

India’s Imports

FY 2025-26

₹1 Cr

+365.63% vs FY 2024-25

0.0000% of India’s total imports

Trade Balance

FY 2025-26

−₹1 Cr

Trade Deficit

Surplus rank #8125 of 12872 HSN codes

% of Sub-Chapter 2804

FY 2025-26

0.10%

Share of Sub-Chapter 2804’s total exports in FY 2025-26

Import side: 0.04% of Sub-Chapter 2804’s imports

Rank Within Sub-Chapter 2804

FY 2025-26

#13 of 16

Position by export value among HSN codes in Sub-Chapter 2804

Import-side rank: #12 of 16

At a glance

−7.04%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#9781

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+1,120.00%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.10%

Contribution to Sub-Ch. 2804

Share of Sub-Chapter 2804 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 28045010

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #8812

Balance

−0.13

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.33% of Sub-Ch. 2804

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.02% of Sub-Ch. 2804

FY 2019-20 Exp. Rank #9870

Balance

−0.21

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−95.00% YoY

0.02% of Sub-Ch. 2804

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−33.33% YoY

0.01% of Sub-Ch. 2804

FY 2020-21 Exp. Rank #9546

Balance

−0.14

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+400.00% YoY

0.07% of Sub-Ch. 2804

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−13.64% YoY

0.01% of Sub-Ch. 2804

FY 2021-22 Exp. Rank #8436

Balance

+0.33

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+1,120.00% YoY

0.52% of Sub-Ch. 2804

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+47.37% YoY

0.01% of Sub-Ch. 2804

FY 2022-23 Exp. Rank #8483

Balance

+0.03

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+4.92% YoY

0.43% of Sub-Ch. 2804

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+117.86% YoY

0.01% of Sub-Ch. 2804

FY 2023-24 Exp. Rank #9590

Balance

−0.73

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−76.56% YoY

0.13% of Sub-Ch. 2804

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+44.26% YoY

0.02% of Sub-Ch. 2804

FY 2024-25 Exp. Rank #10437

Balance

−0.31

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−93.33% YoY

0.01% of Sub-Ch. 2804

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−63.64% YoY

0.01% of Sub-Ch. 2804

FY 2025-26 Exp. Rank #9781

Balance

−1.37

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+1,100.00% YoY

0.10% of Sub-Ch. 2804

Imports

1.49 ₹ Cr

0.0000% share

+365.63% YoY

0.04% of Sub-Ch. 2804

CAGR · 8-Year

Exports

−7.04% /yr

Imports

24.03% /yr

Consistently Deficit
Sub-Chapter 2804 total

reference, FY 2025-26

Export

₹123.97 Cr

Import

₹4,176.85 Cr

Trade Balance

−4,052.88

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 28045010 Export-Import Analysis

Export Decline: −7.04% CAGR Over 8 Years

India's exports under HSN Code 28045010 have declined at a compound annual rate of −7.04% over 8 fiscal years, falling from ₹0.20 Crore in FY 2018-19 to ₹0.12 Crore in FY 2025-26.

HSN Code 28045010 Ranked #9781 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 28045010 ranks #9781 out of 12872 HSN codes by total export value. Within Sub-Chapter 2804, it ranks #13 of 16. By trade surplus, it ranks #8125 of 12872.

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 ₹1.37 Crore in HSN Code 28045010 Goods

In FY 2025-26, India's imports of ₹1.49 Cr exceeded exports of ₹0.12 Cr, resulting in a trade deficit of ₹1.37 Crore — ranking #8125 of 12872 by surplus magnitude.

Import Growth of 24.03% CAGR Signals Rising Demand for Boron Element

India's imports under HSN Code 28045010 have grown at 24.03% CAGR, reaching ₹1.49 Crore in FY 2025-26.

HSN Code 28045010 Contributes 0.10% 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 0.10% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.04% share (rank #12).

Frequently Asked Questions

Clear answers to common queries about HSN Code 28045010 and GST compliance.

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.

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Important Disclaimer

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.