---
title: "HSN Code for Miscellaneous| Thorium Oxide | HSN 28443021 GST Rate"
description: "Find HSN and GST Rates for 28443021 related to Miscellaneous| Thorium Oxide with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28443021/"
---

# HSN Code 28443021: Miscellaneous| Thorium Oxide

- [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 2844: Radioactive elements & isotopes](https://busy.in/hsn/sub-chapter-2844/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| MISCELLANEOUS : Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products : Compounds of thorium or of uranium depleted in U235 : Thorium oxide | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28443021 ?

It includes Miscellaneous| Thorium Oxide

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

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 Miscellaneous/ Thorium Oxide is sold with other items?

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

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

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.

### How much GST applies to Miscellaneous/ Thorium Oxide?

Under HSN 28443021, Miscellaneous/ Thorium Oxide attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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

### Any common misclassification issue with Miscellaneous/ Thorium Oxide?

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