---
title: "HSN Code for Other Borates | HSN 28402090 GST Rate"
description: "Find HSN and GST Rates for 28402090 related to Other Borates with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28402090/"
---

# HSN Code 28402090: Other Borates

- [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 : Other borates : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28402090 ?

It includes Other Borates

### Any common misclassification issue with Other Borates?

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

### How much GST applies to Other Borates?

Under HSN 28402090, Other Borates attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other Borates?

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 Other Borates is sold with other items?

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

### Can we claim ITC on inputs used to trade Other Borates?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 28402090 (FY 2024-25)

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

- Exports: ₹50 Cr (−1.87% YoY) — 0.0014% of India's total exports
- Imports: ₹133 Cr (+26.98% YoY) — 0.0022% of India's total imports
- Trade balance: −₹83 Cr (Deficit); surplus rank #10649 of 12657 HSN codes
- Share of Sub-Chapter 2840: 73.23% of its exports; import side 14.38%
- Rank within Sub-Chapter 2840: #1 of 5 by export value; import-side #2

### Key metrics

- Export CAGR: 21.39% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3624 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +79.08% in FY 2019-20
- Contribution to Sub-Ch. 2840: 73.23% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28402090

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 | 15.73 | 0.0007% | — | 66.60% | 49.65 | 0.0014% | — | 13.49% | −33.92 | #4404 |
| FY 2019-20 | 28.17 | 0.0013% | +79.08% | 79.78% | 61.80 | 0.0018% | +24.47% | 17.72% | −33.63 | #3674 |
| FY 2020-21 | 33.09 | 0.0015% | +17.47% | 80.90% | 58.59 | 0.0020% | −5.19% | 13.87% | −25.50 | #3517 |
| FY 2021-22 | 52.97 | 0.0017% | +60.08% | 81.12% | 77.02 | 0.0017% | +31.46% | 15.21% | −24.05 | #3289 |
| FY 2022-23 | 70.14 | 0.0019% | +32.41% | 86.39% | 113.40 | 0.0020% | +47.23% | 15.60% | −43.26 | #3037 |
| FY 2023-24 | 51.30 | 0.0014% | −26.86% | 82.38% | 104.92 | 0.0019% | −7.48% | 14.68% | −53.62 | #3494 |
| FY 2024-25 | 50.34 | 0.0014% | −1.87% | 73.23% | 133.23 | 0.0022% | +26.98% | 14.38% | −82.89 | #3624 |

- CAGR (7-year): exports 21.39%/yr, imports 17.88%/yr (consistently Deficit)

## Key trade insights: HSN Code 28402090 export-import analysis

### Consistent export growth: 21.39% CAGR over 7 years

India's exports under HSN Code 28402090 have grown at a compound annual rate of 21.39% over 7 fiscal years, rising from ₹15.73 Crore in FY 2018-19 to ₹50.34 Crore in FY 2024-25.

### HSN Code 28402090 ranked #3624 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28402090 ranks #3624 out of 12657 HSN codes by total export value. Within Sub-Chapter 2840, it ranks #1 of 5. By trade surplus, it ranks #10649 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 28402090 exports

The strongest single-year export movement for HSN Code 28402090 was recorded in FY 2019-20, when exports surged by 79.08% over the prior year.

### India records a trade deficit of ₹82.89 Crore in HSN Code 28402090 goods

In FY 2024-25, India's imports of ₹133.23 Cr exceeded exports of ₹50.34 Cr, resulting in a trade deficit of ₹82.89 Crore — ranking #10649 of 12657 by surplus magnitude.

### Import growth of 17.88% CAGR signals rising demand for Other Borates

India's imports under HSN Code 28402090 have grown at 17.88% CAGR, reaching ₹133.23 Crore in FY 2024-25.

### HSN Code 28402090 contributes 73.23% of Sub-Chapter 2840 exports — ranked #1

Among the 5 HSN codes under Sub-Chapter 2840, HSN Code 28402090 ranks #1 by export value — accounting for 73.23% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.38% share (rank #2).

## 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 (this hsn code) | ₹50 Cr |
| #2 | [HSN Code 28401900: Other Disodium Tetraborate](https://busy.in/hsn/hsn-28401900/) | ₹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 |