What products are classified under HSN 28054000 ?
It includes Mercury
HSN Code 28054000 represents Mercury under GST classification. This code helps businesses identify Mercury correctly for billing, taxation, and trade. With HSN Code 28054000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mercury.
HSN Code 28054000 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 : Mercury | 9% | 9% | 18% | 0% |
Description of goods
CHEMICAL ELEMENTS : Mercury
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
Mercury 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 : Rare-earth metals, scandium and yttrium,whether or not intermixed or interalloyed |
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 : Rare-earth metals, scandium and yttrium,whether or not intermixed or interalloyed
It includes Mercury
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.
Under HSN 28054000, Mercury 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 Mercury; Nil for exempt items if applicable).
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.