--- title: "HSN Code for Other Disodium Tetraborate | HSN 28401900 GST Rate" description: "Find HSN and GST Rates for 28401900 related to Other Disodium Tetraborate with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28401900/" --- # HSN Code 28401900: Other Disodium Tetraborate - [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 2840: Borates; peroxoborates (perborates)](https://busy.in/hsn/sub-chapter-2840/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Disodium tetraborate (refined borax) : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28401900 ? It includes Other Disodium Tetraborate ### Does packaging or labelling change the GST for Other Disodium Tetraborate? 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. ### Can we claim ITC on inputs used to trade Other Disodium Tetraborate? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Other Disodium Tetraborate? 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 Other Disodium Tetraborate? Under HSN 28401900, Other Disodium Tetraborate attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Disodium Tetraborate? 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 28401900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹13 Cr (+117.87% YoY) — 0.0004% of India's total exports - Imports: ₹745 Cr (+32.53% YoY) — 0.0123% of India's total imports - Trade balance: −₹732 Cr (Deficit); surplus rank #12093 of 12657 HSN codes - Share of Sub-Chapter 2840: 19.33% of its exports; import side 80.45% - Rank within Sub-Chapter 2840: #2 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: 15.05% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5424 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +117.87% in FY 2024-25 - Contribution to Sub-Ch. 2840: 19.33% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28401900 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. 2840 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2840 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 5.73 | 0.0003% | — | 24.26% | 297.29 | 0.0083% | — | 80.79% | −291.56 | #5691 | | FY 2019-20 | 3.86 | 0.0002% | −32.64% | 10.93% | 268.85 | 0.0080% | −9.57% | 77.10% | −264.99 | #6161 | | FY 2020-21 | 3.46 | 0.0002% | −10.36% | 8.46% | 341.99 | 0.0117% | +27.20% | 80.97% | −338.53 | #6389 | | FY 2021-22 | 7.27 | 0.0002% | +110.12% | 11.13% | 405.80 | 0.0089% | +18.66% | 80.15% | −398.53 | #5892 | | FY 2022-23 | 6.13 | 0.0002% | −15.68% | 7.55% | 585.33 | 0.0102% | +44.24% | 80.55% | −579.20 | #6230 | | FY 2023-24 | 6.10 | 0.0002% | −0.49% | 9.80% | 562.49 | 0.0100% | −3.90% | 78.71% | −556.39 | #6336 | | FY 2024-25 | 13.29 | 0.0004% | +117.87% | 19.33% | 745.45 | 0.0123% | +32.53% | 80.45% | −732.16 | #5424 | - CAGR (7-year): exports 15.05%/yr, imports 16.56%/yr (consistently Deficit) ## Key trade insights: HSN Code 28401900 export-import analysis ### Consistent export growth: 15.05% CAGR over 7 years India's exports under HSN Code 28401900 have grown at a compound annual rate of 15.05% over 7 fiscal years, rising from ₹5.73 Crore in FY 2018-19 to ₹13.29 Crore in FY 2024-25. ### HSN Code 28401900 ranked #5424 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28401900 ranks #5424 out of 12657 HSN codes by total export value. Within Sub-Chapter 2840, it ranks #2 of 5. By trade surplus, it ranks #12093 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 28401900 exports The strongest single-year export movement for HSN Code 28401900 was recorded in FY 2024-25, when exports surged by 117.87% over the prior year. ### India records a trade deficit of ₹732.16 Crore in HSN Code 28401900 goods In FY 2024-25, India's imports of ₹745.45 Cr exceeded exports of ₹13.29 Cr, resulting in a trade deficit of ₹732.16 Crore — ranking #12093 of 12657 by surplus magnitude. ### Import growth of 16.56% CAGR signals rising demand for Other Disodium Tetraborate India's imports under HSN Code 28401900 have grown at 16.56% CAGR, reaching ₹745.45 Crore in FY 2024-25. ### HSN Code 28401900 contributes 19.33% of Sub-Chapter 2840 exports — ranked #2 Among the 5 HSN codes under Sub-Chapter 2840, HSN Code 28401900 ranks #2 by export value — accounting for 19.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 80.45% share (rank #1). ## Related HSN Codes in Sub-Chapter 2840 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 28402090: Other Borates](https://busy.in/hsn/hsn-28402090/) | ₹50 Cr | | #2 | HSN Code 28401900: Other Disodium Tetraborate (this hsn code) | ₹13 Cr | | #3 | [HSN Code 28403000: Peroxoborates](https://busy.in/hsn/hsn-28403000/) | ₹3 Cr | | #4 | [HSN Code 28401100: Anhydrous Refined Borax](https://busy.in/hsn/hsn-28401100/) | ₹2 Cr | | #5 | [HSN Code 28402010: Magnesium Borate](https://busy.in/hsn/hsn-28402010/) | < ₹1 Crore |