What products are classified under HSN 28454000 ?
It includes Miscellaneous | Helium-3
HSN Code 28454000 represents Miscellaneous | Helium-3 under GST classification. This code helps businesses identify Miscellaneous | Helium-3 correctly for billing, taxation, and trade. With HSN Code 28454000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Miscellaneous | Helium-3.
HSN Code 28454000 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 : Helium-3 | 9% | 9% | 18% | 0% |
Description of goods
MISCELLANEOUS : Helium-3
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
Miscellaneous | Helium-3 does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| MISCELLANEOUS : Heavy water (deuterium oxide) | |
| MISCELLANEOUS : Boron enriched in boron-10 and its compounds | |
| MISCELLANEOUS : Lithium enriched in lithium-6 and its compounds | |
| MISCELLANEOUS : Other : Nuclear fuels not elsewhere included or specified | |
| MISCELLANEOUS : Other : Other |
MISCELLANEOUS : Heavy water (deuterium oxide)
MISCELLANEOUS : Boron enriched in boron-10 and its compounds
MISCELLANEOUS : Lithium enriched in lithium-6 and its compounds
MISCELLANEOUS : Other : Nuclear fuels not elsewhere included or specified
MISCELLANEOUS : Other : Other
It includes Miscellaneous | Helium-3
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 28454000, Miscellaneous / Helium-3 attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Miscellaneous / Helium-3; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.