--- title: "HSN Code for Oleum (Fuming Sulfuric Acid) | HSN 28100020 GST Rate" description: "Find HSN and GST Rates for 28100020 related to Oleum (Fuming Sulfuric Acid) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28100020/" --- # HSN Code 28100020: Oleum (Fuming Sulfuric Acid) - [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 2810: Oxides of boron](https://busy.in/hsn/sub-chapter-2810/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS : Oxides of boron; boric acids : Boric acids | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28100020 ? It includes Oleum (Fuming Sulfuric Acid) ### Can we claim ITC on inputs used to trade Oleum (Fuming Sulfuric Acid)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Oleum (Fuming Sulfuric Acid)? Under HSN 28100020, Oleum (Fuming Sulfuric Acid) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Oleum (Fuming Sulfuric Acid)? 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 Oleum (Fuming Sulfuric Acid)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Oleum (Fuming Sulfuric Acid) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Oleum (Fuming Sulfuric Acid); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Oleum (Fuming Sulfuric Acid)? 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. ## India's trade performance: HSN Code 28100020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹23 Cr (+19.56% YoY) — 0.0006% of India's total exports - Imports: ₹28 Cr (+21.89% YoY) — 0.0005% of India's total imports - Trade balance: −₹5 Cr (Deficit); surplus rank #8597 of 12657 HSN codes - Share of Sub-Chapter 2810: 96.76% of its exports; import side 25.82% - Rank within Sub-Chapter 2810: #1 of 2 by export value; import-side #2 ### Key metrics - Export CAGR: 13.82% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4663 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +135.36% in FY 2022-23 - Contribution to Sub-Ch. 2810: 96.76% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28100020 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. 2810 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2810 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 10.71 | 0.0005% | — | 99.35% | 28.49 | 0.0008% | — | 90.70% | −17.78 | #4914 | | FY 2019-20 | 12.20 | 0.0006% | +13.91% | 98.79% | 21.05 | 0.0006% | −26.11% | 89.16% | −8.85 | #4751 | | FY 2020-21 | 16.08 | 0.0007% | +31.80% | 97.40% | 31.32 | 0.0011% | +48.79% | 85.34% | −15.24 | #4491 | | FY 2021-22 | 17.62 | 0.0006% | +9.58% | 98.66% | 37.84 | 0.0008% | +20.82% | 80.98% | −20.22 | #4755 | | FY 2022-23 | 41.47 | 0.0011% | +135.36% | 99.54% | 40.96 | 0.0007% | +8.25% | 64.11% | +0.51 | #3721 | | FY 2023-24 | 19.48 | 0.0005% | −53.03% | 95.30% | 23.02 | 0.0004% | −43.80% | 37.24% | −3.54 | #4816 | | FY 2024-25 | 23.29 | 0.0006% | +19.56% | 96.76% | 28.06 | 0.0005% | +21.89% | 25.82% | −4.77 | #4663 | - CAGR (7-year): exports 13.82%/yr, imports -0.25%/yr (consistently Deficit) ## Key trade insights: HSN Code 28100020 export-import analysis ### Consistent export growth: 13.82% CAGR over 7 years India's exports under HSN Code 28100020 have grown at a compound annual rate of 13.82% over 7 fiscal years, rising from ₹10.71 Crore in FY 2018-19 to ₹23.29 Crore in FY 2024-25. ### HSN Code 28100020 ranked #4663 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28100020 ranks #4663 out of 12657 HSN codes by total export value. Within Sub-Chapter 2810, it ranks #1 of 2. By trade surplus, it ranks #8597 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 28100020 exports The strongest single-year export movement for HSN Code 28100020 was recorded in FY 2022-23, when exports surged by 135.36% over the prior year. ### India records a trade deficit of ₹4.77 Crore in HSN Code 28100020 goods In FY 2024-25, India's imports of ₹28.06 Cr exceeded exports of ₹23.29 Cr, resulting in a trade deficit of ₹4.77 Crore — ranking #8597 of 12657 by surplus magnitude. ### Import growth of -0.25% CAGR signals stable import dependency for Oleum (Fuming Sulfuric Acid) India's imports under HSN Code 28100020 have grown at -0.25% CAGR, reaching ₹28.06 Crore in FY 2024-25. ### HSN Code 28100020 contributes 96.76% of Sub-Chapter 2810 exports — ranked #1 Among the 2 HSN codes under Sub-Chapter 2810, HSN Code 28100020 ranks #1 by export value — accounting for 96.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 25.82% share (rank #2). ## Related HSN Codes in Sub-Chapter 2810 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 28100020: Oleum (Fuming Sulfuric Acid) (this hsn code) | ₹23 Cr | | #2 | [HSN Code 28100010: Sulfuric Acid](https://busy.in/hsn/hsn-28100010/) | < ₹1 Crore |