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HSN Code 28401900: Other Disodium Tetraborate

HSN Code 28401900 represents Other Disodium Tetraborate under GST classification. This code helps businesses identify Other Disodium Tetraborate correctly for billing, taxation, and trade. With HSN Code 28401900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Disodium Tetraborate.

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Description of Goods for HSN Code 28401900

HSN Code 28401900 relates to the following description.

Description of Goods

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Disodium tetraborate (refined borax) : Other

Chapter

28 - Inorganic chemicals, organic or inorganic compounds of precious metals,of rare-earth metals, of radioactive elements or of isotopes

Sub Chapter

2840 - Borates; peroxoborates (perborates)

CGST

9%

SGST

9%

IGST

18%

CESS

0%

5% for micronutrients listed in the Fertilizer Control Order and made by manufacturers registered under that Order; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 221.

What does HSN Code 28401900 not include?

Other Disodium Tetraborate does not include products with the following descriptions.

HSN Code 28401100

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Disodium tetraborate (refined borax) : Anhydrous

HSN Code 28402010

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Other borates : Magnesium borate

HSN Code 28402090

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Other borates : Other

HSN Code 28403000

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Peroxoborates (perborates)

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India’s Trade Performance — HSN Code 28401900 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹9 Cr

−32.36% vs FY 2024-25

0.0002% of India’s total exports

India’s Imports

FY 2025-26

₹858 Cr

+15.12% vs FY 2024-25

0.0125% of India’s total imports

Trade Balance

FY 2025-26

−₹849 Cr

Trade Deficit

Surplus rank #12242 of 12872 HSN codes

% of Sub-Chapter 2840

FY 2025-26

11.88%

Share of Sub-Chapter 2840’s total exports in FY 2025-26

Import side: 79.70% of Sub-Chapter 2840’s imports

Rank Within Sub-Chapter 2840

FY 2025-26

#2 of 5

Position by export value among HSN codes in Sub-Chapter 2840

Import-side rank: #1 of 5

At a glance

6.65%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#6107

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+117.87%

Peak Growth Year

FY 2024-25 · strongest single-year move

11.88%

Contribution to Sub-Ch. 2840

Share of Sub-Chapter 2840 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 28401900

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #5691

Balance

−291.56

Exports

5.73 ₹ Cr

0.0003% share

— YoY

24.26% of Sub-Ch. 2840

Imports

297.29 ₹ Cr

0.0083% share

— YoY

80.79% of Sub-Ch. 2840

FY 2019-20 Exp. Rank #6161

Balance

−264.99

Exports

3.86 ₹ Cr

0.0002% share

−32.64% YoY

10.93% of Sub-Ch. 2840

Imports

268.85 ₹ Cr

0.0080% share

−9.57% YoY

77.10% of Sub-Ch. 2840

FY 2020-21 Exp. Rank #6389

Balance

−338.53

Exports

3.46 ₹ Cr

0.0002% share

−10.36% YoY

8.46% of Sub-Ch. 2840

Imports

341.99 ₹ Cr

0.0117% share

+27.20% YoY

80.97% of Sub-Ch. 2840

FY 2021-22 Exp. Rank #5892

Balance

−398.53

Exports

7.27 ₹ Cr

0.0002% share

+110.12% YoY

11.13% of Sub-Ch. 2840

Imports

405.80 ₹ Cr

0.0089% share

+18.66% YoY

80.15% of Sub-Ch. 2840

FY 2022-23 Exp. Rank #6230

Balance

−579.20

Exports

6.13 ₹ Cr

0.0002% share

−15.68% YoY

7.55% of Sub-Ch. 2840

Imports

585.33 ₹ Cr

0.0102% share

+44.24% YoY

80.55% of Sub-Ch. 2840

FY 2023-24 Exp. Rank #6336

Balance

−556.39

Exports

6.10 ₹ Cr

0.0002% share

−0.49% YoY

9.80% of Sub-Ch. 2840

Imports

562.49 ₹ Cr

0.0100% share

−3.90% YoY

78.71% of Sub-Ch. 2840

FY 2024-25 Exp. Rank #5424

Balance

−732.16

Exports

13.29 ₹ Cr

0.0004% share

+117.87% YoY

19.33% of Sub-Ch. 2840

Imports

745.45 ₹ Cr

0.0123% share

+32.53% YoY

80.45% of Sub-Ch. 2840

FY 2025-26 Exp. Rank #6107

Balance

−849.19

Exports

8.99 ₹ Cr

0.0002% share

−32.36% YoY

11.88% of Sub-Ch. 2840

Imports

858.18 ₹ Cr

0.0125% share

+15.12% YoY

79.70% of Sub-Ch. 2840

CAGR · 8-Year

Exports

6.65% /yr

Imports

16.35% /yr

Consistently Deficit
Sub-Chapter 2840 total

reference, FY 2025-26

Export

₹75.69 Cr

Import

₹1,076.76 Cr

Trade Balance

−1,001.07

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 28401900 Export-Import Analysis

Consistent Export Growth: 6.65% CAGR Over 8 Years

India's exports under HSN Code 28401900 have grown at a compound annual rate of 6.65% over 8 fiscal years, rising from ₹5.73 Crore in FY 2018-19 to ₹8.99 Crore in FY 2025-26.

HSN Code 28401900 Ranked #6107 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 28401900 ranks #6107 out of 12872 HSN codes by total export value. Within Sub-Chapter 2840, it ranks #2 of 5. By trade surplus, it ranks #12242 of 12872.

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 ₹849.19 Crore in HSN Code 28401900 Goods

In FY 2025-26, India's imports of ₹858.18 Cr exceeded exports of ₹8.99 Cr, resulting in a trade deficit of ₹849.19 Crore — ranking #12242 of 12872 by surplus magnitude.

Import Growth of 16.35% CAGR Signals Rising Demand for Other Disodium Tetraborate

India's imports under HSN Code 28401900 have grown at 16.35% CAGR, reaching ₹858.18 Crore in FY 2025-26.

HSN Code 28401900 Contributes 11.88% 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 11.88% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 79.70% share (rank #1).

Frequently Asked Questions

Clear answers to common queries about HSN Code 28401900 and GST compliance.

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.

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Important Disclaimer

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.