---
title: "HSN Code for Mercury | HSN 28054000 GST Rate"
description: "Find HSN and GST Rates for 28054000 related to Mercury with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28054000/"
---

# HSN Code 28054000: Mercury

- [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 2805: Rare-earth metals & mercury](https://busy.in/hsn/sub-chapter-2805/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| CHEMICAL ELEMENTS : Mercury | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28054000 ?

It includes Mercury

### Do e‑way bill and e‑invoice apply for 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.

### How much GST applies to Mercury?

Under HSN 28054000, Mercury attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mercury; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Mercury?

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.

### Any common misclassification issue with Mercury?

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

## India's trade performance: HSN Code 28054000 (FY 2024-25)

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

- Exports: ₹1 Cr (+129.63% YoY) — 0.0000% of India's total exports
- Imports: ₹36 Cr (+13.46% YoY) — 0.0006% of India's total imports
- Trade balance: −₹35 Cr (Deficit); surplus rank #9972 of 12657 HSN codes
- Share of Sub-Chapter 2805: 4.97% of its exports; import side 5.76%
- Rank within Sub-Chapter 2805: #4 of 5 by export value; import-side #5

### Key metrics

- Export CAGR: -38.85% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8050 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +129.63% in FY 2024-25
- Contribution to Sub-Ch. 2805: 4.97% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28054000

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. 2805 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2805 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 23.72 | 0.0010% | — | 44.63% | 70.41 | 0.0020% | — | 13.92% | −46.69 | #3884 |
| FY 2019-20 | 31.24 | 0.0014% | +31.70% | 57.56% | 47.28 | 0.0014% | −32.85% | 11.21% | −16.04 | #3548 |
| FY 2020-21 | 18.46 | 0.0009% | −40.91% | 76.19% | 45.62 | 0.0016% | −3.51% | 9.89% | −27.16 | #4301 |
| FY 2021-22 | 9.95 | 0.0003% | −46.10% | 24.75% | 41.71 | 0.0009% | −8.57% | 6.08% | −31.76 | #5488 |
| FY 2022-23 | 6.39 | 0.0002% | −35.78% | 19.26% | 37.53 | 0.0007% | −10.02% | 4.35% | −31.14 | #6190 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −91.55% | 1.91% | 31.66 | 0.0006% | −15.64% | 4.89% | −31.12 | #8736 |
| FY 2024-25 | 1.24 | 0.0000% | +129.63% | 4.97% | 35.92 | 0.0006% | +13.46% | 5.76% | −34.68 | #8050 |

- CAGR (7-year): exports -38.85%/yr, imports -10.61%/yr (consistently Deficit)

## Key trade insights: HSN Code 28054000 export-import analysis

### Export decline: -38.85% CAGR over 7 years

India's exports under HSN Code 28054000 have declined at a compound annual rate of -38.85% over 7 fiscal years, falling from ₹23.72 Crore in FY 2018-19 to ₹1.24 Crore in FY 2024-25.

### HSN Code 28054000 ranked #8050 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28054000 ranks #8050 out of 12657 HSN codes by total export value. Within Sub-Chapter 2805, it ranks #4 of 5. By trade surplus, it ranks #9972 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 28054000 exports

The strongest single-year export movement for HSN Code 28054000 was recorded in FY 2024-25, when exports surged by 129.63% over the prior year.

### India records a trade deficit of ₹34.68 Crore in HSN Code 28054000 goods

In FY 2024-25, India's imports of ₹35.92 Cr exceeded exports of ₹1.24 Cr, resulting in a trade deficit of ₹34.68 Crore — ranking #9972 of 12657 by surplus magnitude.

### Import growth of -10.61% CAGR signals stable import dependency for Mercury

India's imports under HSN Code 28054000 have grown at -10.61% CAGR, reaching ₹35.92 Crore in FY 2024-25.

### HSN Code 28054000 contributes 4.97% of Sub-Chapter 2805 exports — ranked #4

Among the 5 HSN codes under Sub-Chapter 2805, HSN Code 28054000 ranks #4 by export value — accounting for 4.97% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.76% share (rank #5).

## Related HSN Codes in Sub-Chapter 2805

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 28051900: Alkali or alkaline-earth metals](https://busy.in/hsn/hsn-28051900/) | ₹12 Cr |
| #2 | [HSN Code 28051200: Calcium Metal](https://busy.in/hsn/hsn-28051200/) | ₹9 Cr |
| #3 | [HSN Code 28053000: Rare-earth metals](https://busy.in/hsn/hsn-28053000/) | ₹2 Cr |
| #4 | HSN Code 28054000: Mercury (this hsn code) | ₹1 Cr |
| #5 | [HSN Code 28051100: Alkali metals: Sodium](https://busy.in/hsn/hsn-28051100/) | < ₹1 Crore |