--- title: "HSN Code for MISCELLANEOUS : Heavy water (deuterium oxide) | HSN 28451000 GST Rate" description: "Find HSN and GST Rates for 28451000 related to MISCELLANEOUS : Heavy water (deuterium oxide) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28451000/" --- # HSN Code 28451000: MISCELLANEOUS : Heavy water (deuterium 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 2845: Isotopes & compounds](https://busy.in/hsn/sub-chapter-2845/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | MISCELLANEOUS : Heavy water (deuterium oxide) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 28451000 ? It includes MISCELLANEOUS : Heavy water (deuterium oxide) ### Do e‑way bill and e‑invoice apply for MISCELLANEOUS : Heavy water (deuterium 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. ### Any common misclassification issue with MISCELLANEOUS : Heavy water (deuterium oxide)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when MISCELLANEOUS : Heavy water (deuterium oxide) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for MISCELLANEOUS : Heavy water (deuterium oxide); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for MISCELLANEOUS : Heavy water (deuterium 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. ### Can we claim ITC on inputs used to trade MISCELLANEOUS : Heavy water (deuterium oxide)? 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 28451000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹673 Cr (+18.71% YoY) — 0.0183% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹673 Cr (Surplus); surplus rank #484 of 12657 HSN codes - Share of Sub-Chapter 2845: 86.93% of its exports - Rank within Sub-Chapter 2845: #1 of 6 by export value ### Key metrics - National export rank: #763 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +42,221.43% in FY 2022-23 - Contribution to Sub-Ch. 2845: 86.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28451000 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. 2845 | Imports (₹ Cr) | Imp share | Imp YoY | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 4.64% | Nil | 0.0000% | — | +0.28 | #8985 | | FY 2022-23 | 118.50 | 0.0033% | +42,221.43% | 95.87% | Nil | 0.0000% | — | +118.50 | #2314 | | FY 2023-24 | 566.84 | 0.0157% | +378.35% | 91.42% | Nil | 0.0000% | — | +566.84 | #846 | | FY 2024-25 | 672.88 | 0.0183% | +18.71% | 86.93% | Nil | 0.0000% | — | +672.88 | #763 | ## Key trade insights: HSN Code 28451000 export-import analysis ### Export snapshot for HSN Code 28451000 India exported ₹672.88 Crore worth of MISCELLANEOUS : Heavy water (deuterium oxide) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 28451000 ranked #763 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28451000 ranks #763 out of 12657 HSN codes by total export value. Within Sub-Chapter 2845, it ranks #1 of 6. By trade surplus, it ranks #484 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 28451000 exports The strongest single-year export movement for HSN Code 28451000 was recorded in FY 2022-23, when exports surged by 42,221.43% over the prior year. ### India maintains a trade surplus of ₹672.88 Crore in HSN Code 28451000 goods In FY 2024-25, India's exports of ₹672.88 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹672.88 Crore — ranking #484 of 12657 by surplus magnitude. ### HSN Code 28451000 contributes 86.93% of Sub-Chapter 2845 exports — ranked #1 Among the 6 HSN codes under Sub-Chapter 2845, HSN Code 28451000 ranks #1 by export value — accounting for 86.93% of the sub-chapter's total exports in FY 2024-25. ## Related HSN Codes in Sub-Chapter 2845 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 28451000: MISCELLANEOUS : Heavy water (deuterium oxide) (this hsn code) | ₹673 Cr | | #2 | [HSN Code 28459090: Miscellaneous \| Other](https://busy.in/hsn/hsn-28459090/) | ₹92 Cr | | #3 | [HSN Code 28459010: Nuclear fuels not elsewhere included or specified](https://busy.in/hsn/hsn-28459010/) | ₹9 Cr | | — | [HSN Code 28452000: Boron enriched in boron-10 and its compounds](https://busy.in/hsn/hsn-28452000/) | — | | — | [HSN Code 28453000: Lithium enriched in lithium-6 and its compounds](https://busy.in/hsn/hsn-28453000/) | — | | — | [HSN Code 28454000: Miscellaneous \| Helium-3](https://busy.in/hsn/hsn-28454000/) | — |