What products are classified under HSN 28459010 ?
It includes Nuclear fuels not elsewhere included or specified
HSN Code 28459010 represents Nuclear fuels not elsewhere included or specified under GST classification. This code helps businesses identify Nuclear fuels not elsewhere included or specified correctly for billing, taxation, and trade. With HSN Code 28459010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Nuclear fuels not elsewhere included or specified.
HSN Code 28459010 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 : Other : Nuclear fuels not elsewhere included or specified | 2.5% | 2.5% | 5% | 0% |
Description of goods
MISCELLANEOUS : Other : Nuclear fuels not elsewhere included or specified
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
Nuclear fuels not elsewhere included or specified 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 : Helium-3 | |
| 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 : Helium-3
MISCELLANEOUS : Other : Other
It includes Nuclear fuels not elsewhere included or specified
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 28459010, Nuclear fuels not elsewhere included or specified 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 Nuclear fuels not elsewhere included or specified; 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.
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.