---
title: "HSN Code for Miscellaneous | Other | HSN 28432900 GST Rate"
description: "Find HSN and GST Rates for 28432900 related to Miscellaneous | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28432900/"
---

# HSN Code 28432900: Miscellaneous | Other

- [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 2843: Precious metal compounds](https://busy.in/hsn/sub-chapter-2843/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| MISCELLANEOUS : Silver compounds : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28432900 ?

It includes Miscellaneous | Other

### Does packaging or labelling change the GST for Miscellaneous / Other?

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.

### Any common misclassification issue with Miscellaneous / Other?

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

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

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

### How should mixed supplies be billed when Miscellaneous / Other is sold with other items?

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

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

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.

## India's trade performance: HSN Code 28432900 (FY 2024-25)

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

- Exports: ₹11 Cr (−14.08% YoY) — 0.0003% of India's total exports
- Imports: ₹65 Cr (+917.11% YoY) — 0.0011% of India's total imports
- Trade balance: −₹53 Cr (Deficit); surplus rank #10292 of 12657 HSN codes
- Share of Sub-Chapter 2843: 4.42% of its exports; import side 0.22%
- Rank within Sub-Chapter 2843: #4 of 10 by export value; import-side #5

### Key metrics

- Export CAGR: -0.60% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5631 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +53.28% in FY 2020-21
- Contribution to Sub-Ch. 2843: 4.42% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28432900

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. 2843 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2843 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 11.89 | 0.0005% | — | 2.28% | 21.48 | 0.0006% | — | 1.10% | −9.59 | #4790 |
| FY 2019-20 | 9.76 | 0.0004% | −17.91% | 1.29% | 34.97 | 0.0010% | +62.80% | 0.70% | −25.21 | #5047 |
| FY 2020-21 | 14.96 | 0.0007% | +53.28% | 3.34% | 35.92 | 0.0012% | +2.72% | 0.34% | −20.96 | #4579 |
| FY 2021-22 | 16.74 | 0.0005% | +11.90% | 8.77% | 37.46 | 0.0008% | +4.29% | 0.28% | −20.72 | #4824 |
| FY 2022-23 | 15.14 | 0.0004% | −9.56% | 4.03% | 5.85 | 0.0001% | −84.38% | 0.04% | +9.29 | #5045 |
| FY 2023-24 | 13.35 | 0.0004% | −11.82% | 1.71% | 6.37 | 0.0001% | +8.89% | 0.05% | +6.98 | #5329 |
| FY 2024-25 | 11.47 | 0.0003% | −14.08% | 4.42% | 64.79 | 0.0011% | +917.11% | 0.22% | −53.32 | #5631 |

- CAGR (7-year): exports -0.60%/yr, imports 20.20%/yr (consistently Deficit)

## Key trade insights: HSN Code 28432900 export-import analysis

### Export decline: -0.60% CAGR over 7 years

India's exports under HSN Code 28432900 have declined at a compound annual rate of -0.60% over 7 fiscal years, falling from ₹11.89 Crore in FY 2018-19 to ₹11.47 Crore in FY 2024-25.

### HSN Code 28432900 ranked #5631 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28432900 ranks #5631 out of 12657 HSN codes by total export value. Within Sub-Chapter 2843, it ranks #4 of 10. By trade surplus, it ranks #10292 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 28432900 exports

The strongest single-year export movement for HSN Code 28432900 was recorded in FY 2020-21, when exports surged by 53.28% over the prior year.

### India records a trade deficit of ₹53.32 Crore in HSN Code 28432900 goods

In FY 2024-25, India's imports of ₹64.79 Cr exceeded exports of ₹11.47 Cr, resulting in a trade deficit of ₹53.32 Crore — ranking #10292 of 12657 by surplus magnitude.

### Import growth of 20.20% CAGR signals rising demand for Miscellaneous | Other

India's imports under HSN Code 28432900 have grown at 20.20% CAGR, reaching ₹64.79 Crore in FY 2024-25.

### HSN Code 28432900 contributes 4.42% of Sub-Chapter 2843 exports — ranked #4

Among the 10 HSN codes under Sub-Chapter 2843, HSN Code 28432900 ranks #4 by export value — accounting for 4.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.22% share (rank #5).

## Related HSN Codes in Sub-Chapter 2843

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 28439012: Noble metal solutions of platinum, rhodium, and palladium](https://busy.in/hsn/hsn-28439012/) | ₹94 Cr |
| #2 | [HSN Code 28431090: Other Colloidal Metals](https://busy.in/hsn/hsn-28431090/) | ₹80 Cr |
| #3 | [HSN Code 28439019: Other compounds](https://busy.in/hsn/hsn-28439019/) | ₹69 Cr |
| #4 | HSN Code 28432900: Miscellaneous \| Other (this hsn code) | ₹11 Cr |
| #5 | [HSN Code 28432100: MISCELLANEOUS : Silver compounds : Silver nitrate](https://busy.in/hsn/hsn-28432100/) | ₹5 Cr |
| #6 | [HSN Code 28433000: Miscellaneous \| Gold Compounds](https://busy.in/hsn/hsn-28433000/) | < ₹1 Crore |
| #7 | [HSN Code 28431020: Colloidal precious metals: Silver](https://busy.in/hsn/hsn-28431020/) | < ₹1 Crore |
| — | [HSN Code 28431010: Colloidal Gold](https://busy.in/hsn/hsn-28431010/) | Nil |
| — | [HSN Code 28439011: Sodium aurous thiosulphate](https://busy.in/hsn/hsn-28439011/) | Nil |
| — | [HSN Code 28439020: Amalgams](https://busy.in/hsn/hsn-28439020/) | Nil |