---
title: "HSN Code for Miscellaneous | Helium-3 | HSN 28454000 GST Rate"
description: "Find HSN and GST Rates for 28454000 related to Miscellaneous | Helium-3 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28454000/"
---

# HSN Code 28454000: Miscellaneous | Helium-3

- [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 : Helium-3 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28454000 ?

It includes Miscellaneous | Helium-3

### Any common misclassification issue with 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.

### How much GST applies to Miscellaneous / Helium-3?

Under HSN 28454000, Miscellaneous / Helium-3 attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Miscellaneous / Helium-3 is sold with other items?

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).

### Can we claim ITC on inputs used to trade Miscellaneous / Helium-3?

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

### Do e‑way bill and e‑invoice apply for Miscellaneous / Helium-3?

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.