What products are classified under HSN 28452000 ?
It includes Boron enriched in boron-10 and its compounds
HSN Code 28452000 represents Boron enriched in boron-10 and its compounds under GST classification. This code helps businesses identify Boron enriched in boron-10 and its compounds correctly for billing, taxation, and trade. With HSN Code 28452000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Boron enriched in boron-10 and its compounds.
HSN Code 28452000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 28 | Inorganic chemicals, organic or inorganic compounds of precious metals,of rare-earth metals, of radioactive elements or of isotopes | 2845 | Isotopes other than those of heading 2844;compounds, inorganic or organic, of such isotopes, whether or not chemically defined | MISCELLANEOUS : Boron enriched in boron-10 and its compounds | 9% | 9% | 18% | 0% |
Description of goods
MISCELLANEOUS : Boron enriched in boron-10 and its compounds
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
Boron enriched in boron-10 and its compounds does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| MISCELLANEOUS : Heavy water (deuterium oxide) | |
| MISCELLANEOUS : Lithium enriched in lithium-6 and its compounds | |
| MISCELLANEOUS : Helium-3 | |
| MISCELLANEOUS : Other : Nuclear fuels not elsewhere included or specified | |
| MISCELLANEOUS : Other : Other |
MISCELLANEOUS : Heavy water (deuterium oxide)
MISCELLANEOUS : Lithium enriched in lithium-6 and its compounds
MISCELLANEOUS : Helium-3
MISCELLANEOUS : Other : Nuclear fuels not elsewhere included or specified
MISCELLANEOUS : Other : Other
It includes Boron enriched in boron-10 and its compounds
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Boron enriched in boron-10 and its compounds; Nil for exempt items if applicable).
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 28452000, Boron enriched in boron-10 and its compounds attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.