What products are classified under HSN 28053000 ?
It includes Rare-earth metals
HSN Code 28053000 represents Rare-earth metals under GST classification. This code helps businesses identify Rare-earth metals correctly for billing, taxation, and trade. With HSN Code 28053000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rare-earth metals.
HSN Code 28053000 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 | 2805 | Alkali or alkaline-earth metals;rare-earth metals,scandium and yttrium,whether or not intermixed or interalloyed; mercury | CHEMICAL ELEMENTS : Rare-earth metals, scandium and yttrium,whether or not intermixed or interalloyed | 9% | 9% | 18% | 0% |
Description of goods
CHEMICAL ELEMENTS : Rare-earth metals, scandium and yttrium,whether or not intermixed or interalloyed
Chapter
28 – Inorganic chemicals, organic or inorganic compounds of precious metals,of rare-earth metals, of radioactive elements or of isotopes
Sub Chapter
2805 – Alkali or alkaline-earth metals;rare-earth metals,scandium and yttrium,whether or not intermixed or interalloyed; mercury
Rare-earth metals does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Sodium (Nuclear grade) | |
| CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Sodium | |
| CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Calcium | |
| CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Other | |
| CHEMICAL ELEMENTS : Mercury |
CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Sodium (Nuclear grade)
CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Sodium
CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Calcium
CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Other
CHEMICAL ELEMENTS : Mercury
It includes Rare-earth metals
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 28053000, Rare-earth metals attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rare-earth metals; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.