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HSN Code 28451000: Heavy Water (Deuterium Oxide)

HSN Code 28451000 represents Heavy Water (Deuterium Oxide) under GST classification. This code helps businesses identify Heavy Water (Deuterium Oxide) correctly for billing, taxation, and trade. With HSN Code 28451000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Heavy Water (Deuterium Oxide).

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Description of Goods for HSN Code 28451000

HSN Code 28451000 relates to the following description.

Description of Goods

MISCELLANEOUS : Heavy water (deuterium oxide)

Chapter

28 - Inorganic chemicals, organic or inorganic compounds of precious metals,of rare-earth metals, of radioactive elements or of isotopes

Sub Chapter

2845 - Isotopes other than those of heading 2844;compounds, inorganic or organic, of such isotopes, whether or not chemically defined

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 28451000 not include?

Heavy Water (Deuterium Oxide) does not include products with the following descriptions.

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India’s Trade Performance — HSN Code 28451000 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹379 Cr

−43.63% vs FY 2024-25

0.0097% of India’s total exports

India’s Imports

FY 2025-26

Nil

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2025-26

₹379 Cr

Trade Surplus

Surplus rank #826 of 12872 HSN codes

% of Sub-Chapter 2845

FY 2025-26

73.16%

Share of Sub-Chapter 2845’s total exports in FY 2025-26

Rank Within Sub-Chapter 2845

FY 2025-26

#1 of 6

Position by export value among HSN codes in Sub-Chapter 2845

At a glance

#1330

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+42,221.43%

Peak Growth Year

FY 2022-23 · strongest single-year move

73.16%

Contribution to Sub-Ch. 2845

Share of Sub-Chapter 2845 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 28451000

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2845

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2019-20

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2845

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2020-21

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2845

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2021-22 Exp. Rank #8985

Balance

+0.28

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

4.64% of Sub-Ch. 2845

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2022-23 Exp. Rank #2314

Balance

+118.50

Exports

118.50 ₹ Cr

0.0033% share

+42,221.43% YoY

95.87% of Sub-Ch. 2845

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2023-24 Exp. Rank #846

Balance

+566.84

Exports

566.84 ₹ Cr

0.0157% share

+378.35% YoY

91.42% of Sub-Ch. 2845

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2024-25 Exp. Rank #763

Balance

+672.88

Exports

672.88 ₹ Cr

0.0183% share

+18.71% YoY

86.93% of Sub-Ch. 2845

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2025-26 Exp. Rank #1330

Balance

+379.31

Exports

379.31 ₹ Cr

0.0097% share

−43.63% YoY

73.16% of Sub-Ch. 2845

Imports

Nil ₹ Cr

0.0000% share

— YoY

Sub-Chapter 2845 total

reference, FY 2025-26

Export

₹518.47 Cr

Import

₹— Cr

Trade Balance

—

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 28451000 Export-Import Analysis

Export Snapshot for HSN Code 28451000

India exported ₹379.31 Crore worth of Heavy Water (Deuterium Oxide) in FY 2025-26. Multi-year trend data is being compiled for this hsn code.

HSN Code 28451000 Ranked #1330 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 28451000 ranks #1330 out of 12872 HSN codes by total export value. Within Sub-Chapter 2845, it ranks #1 of 6. By trade surplus, it ranks #826 of 12872.

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 ₹379.31 Crore in HSN Code 28451000 Goods

In FY 2025-26, India's exports of ₹379.31 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹379.31 Crore — ranking #826 of 12872 by surplus magnitude.

HSN Code 28451000 Contributes 73.16% 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 73.16% of the sub-chapter's total exports in FY 2025-26.

Frequently Asked Questions

Clear answers to common queries about HSN Code 28451000 and GST compliance.

What products are classified under HSN 28451000 ?

It includes Heavy Water (Deuterium Oxide)

Do e‑way bill and e‑invoice apply for 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 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 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 Heavy Water (Deuterium Oxide); Nil for exempt items if applicable).

Does packaging or labelling change the GST for 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 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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.