---
title: "HSN Code for Spent Nuclear Fuel Elements | HSN 28445000 GST Rate"
description: "Find HSN and GST Rates for 28445000 related to Spent Nuclear Fuel Elements with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28445000/"
---

# HSN Code 28445000: Spent Nuclear Fuel Elements

- [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 : Spent (irradiated) fuel elements (cartridges) of nuclear reactors | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28445000 ?

It includes Spent Nuclear Fuel Elements

### How should mixed supplies be billed when Spent Nuclear Fuel Elements is sold with other items?

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

### Does packaging or labelling change the GST for Spent Nuclear Fuel Elements?

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 Spent Nuclear Fuel Elements?

Under HSN 28445000, Spent Nuclear Fuel Elements attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Spent Nuclear Fuel Elements?

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

### Do e‑way bill and e‑invoice apply for Spent Nuclear Fuel Elements?

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.

### Can we claim ITC on inputs used to trade Spent Nuclear Fuel Elements?

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