--- title: "HSN Code for Inorganic bases and oxides | HSN 28199000 GST Rate" description: "Find HSN and GST Rates for 28199000 related to Inorganic bases and oxides with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28199000/" --- # HSN Code 28199000: Inorganic bases and oxides - [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 2819: Chromium oxides & hydroxides](https://busy.in/hsn/sub-chapter-2819/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | INORGANIC BASES AND OXIDES,HYDROXIDES AND PEROXIDES OF METALS : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28199000 ? It includes Inorganic bases and oxides ### Can we claim ITC on inputs used to trade Inorganic bases and oxides? 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 Inorganic bases and oxides? Under HSN 28199000, Inorganic bases and oxides attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Inorganic bases and oxides? 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. ### Do e‑way bill and e‑invoice apply for Inorganic bases and oxides? 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 should mixed supplies be billed when Inorganic bases and oxides is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Inorganic bases and oxides; Nil for exempt items if applicable). ### Any common misclassification issue with Inorganic bases and oxides? 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 28199000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹112 Cr (+15.48% YoY) — 0.0030% of India's total exports - Imports: ₹37 Cr (−6.45% YoY) — 0.0006% of India's total imports - Trade balance: ₹75 Cr (Surplus); surplus rank #1823 of 12657 HSN codes - Share of Sub-Chapter 2819: 44.76% of its exports; import side 34.55% - Rank within Sub-Chapter 2819: #2 of 2 by export value; import-side #2 ### Key metrics - Export CAGR: 18.37% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2519 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +140.79% in FY 2021-22 - Contribution to Sub-Ch. 2819: 44.76% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28199000 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. 2819 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2819 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 40.59 | 0.0018% | — | 55.89% | 33.04 | 0.0009% | — | 28.88% | +7.55 | #3179 | | FY 2019-20 | 38.50 | 0.0017% | −5.15% | 47.89% | 41.88 | 0.0013% | +26.76% | 45.42% | −3.38 | #3269 | | FY 2020-21 | 35.67 | 0.0017% | −7.35% | 40.61% | 42.88 | 0.0015% | +2.39% | 48.02% | −7.21 | #3418 | | FY 2021-22 | 85.89 | 0.0027% | +140.79% | 43.07% | 44.65 | 0.0010% | +4.13% | 41.69% | +41.24 | #2620 | | FY 2022-23 | 70.22 | 0.0019% | −18.24% | 34.69% | 49.11 | 0.0009% | +9.99% | 37.89% | +21.11 | #3035 | | FY 2023-24 | 96.69 | 0.0027% | +37.70% | 46.10% | 39.40 | 0.0007% | −19.77% | 36.48% | +57.29 | #2625 | | FY 2024-25 | 111.66 | 0.0030% | +15.48% | 44.76% | 36.86 | 0.0006% | −6.45% | 34.55% | +74.80 | #2519 | - CAGR (7-year): exports 18.37%/yr, imports 1.84%/yr (consistently Surplus) ## Key trade insights: HSN Code 28199000 export-import analysis ### Consistent export growth: 18.37% CAGR over 7 years India's exports under HSN Code 28199000 have grown at a compound annual rate of 18.37% over 7 fiscal years, rising from ₹40.59 Crore in FY 2018-19 to ₹111.66 Crore in FY 2024-25. ### HSN Code 28199000 ranked #2519 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28199000 ranks #2519 out of 12657 HSN codes by total export value. Within Sub-Chapter 2819, it ranks #2 of 2. By trade surplus, it ranks #1823 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 28199000 exports The strongest single-year export movement for HSN Code 28199000 was recorded in FY 2021-22, when exports surged by 140.79% over the prior year. ### India maintains a trade surplus of ₹74.80 Crore in HSN Code 28199000 goods In FY 2024-25, India's exports of ₹111.66 Cr exceeded imports of ₹36.86 Cr, resulting in a trade surplus of ₹74.80 Crore — ranking #1823 of 12657 by surplus magnitude. ### Import growth of 1.84% CAGR signals stable import dependency for Inorganic bases and oxides India's imports under HSN Code 28199000 have grown at 1.84% CAGR, reaching ₹36.86 Crore in FY 2024-25. ### HSN Code 28199000 contributes 44.76% of Sub-Chapter 2819 exports — ranked #2 Among the 2 HSN codes under Sub-Chapter 2819, HSN Code 28199000 ranks #2 by export value — accounting for 44.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 34.55% share (rank #2). ## Related HSN Codes in Sub-Chapter 2819 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 28191000: Chromium Trioxide](https://busy.in/hsn/hsn-28191000/) | ₹138 Cr | | #2 | HSN Code 28199000: Inorganic bases and oxides (this hsn code) | ₹112 Cr |