--- title: "HSN Code for Nuclear fuels not elsewhere included or specified | HSN 28459010 GST Rate" description: "Find HSN and GST Rates for 28459010 related to Nuclear fuels not elsewhere included or specified with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28459010/" --- # HSN Code 28459010: Nuclear fuels not elsewhere included or specified - [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 : Other : Nuclear fuels not elsewhere included or specified | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 28459010 ? It includes Nuclear fuels not elsewhere included or specified ### Any common misclassification issue with 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. ### Do e‑way bill and e‑invoice apply for Nuclear fuels not elsewhere included or specified? 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. ### Can we claim ITC on inputs used to trade Nuclear fuels not elsewhere included or specified? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Nuclear fuels not elsewhere included or specified? Under HSN 28459010, Nuclear fuels not elsewhere included or specified attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Nuclear fuels not elsewhere included or specified is sold with other items? 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). ### Does packaging or labelling change the GST for Nuclear fuels not elsewhere included or specified? 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. ## India's trade performance: HSN Code 28459010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9 Cr (+80.94% YoY) — 0.0002% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹9 Cr (Surplus); surplus rank #3388 of 12657 HSN codes - Share of Sub-Chapter 2845: 1.14% of its exports - Rank within Sub-Chapter 2845: #3 of 6 by export value ### Key metrics - Export CAGR: 209.74% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5939 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +48,700.00% in FY 2023-24 - Contribution to Sub-Ch. 2845: 1.14% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28459010 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2845 | Imports (₹ Cr) | Imp share | Imp YoY | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.98% | Nil | 0.0000% | — | +0.01 | #9921 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 75.40% | Nil | 0.0000% | — | +0.95 | #7699 | | FY 2021-22 | 1.45 | 0.0000% | +52.63% | 24.01% | Nil | 0.0000% | — | +1.45 | #7655 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −99.31% | 0.01% | Nil | 0.0000% | — | +0.01 | #10292 | | FY 2023-24 | 4.88 | 0.0001% | +48,700.00% | 0.79% | Nil | 0.0000% | — | +4.88 | #6603 | | FY 2024-25 | 8.83 | 0.0002% | +80.94% | 1.14% | Nil | 0.0000% | — | +8.83 | #5939 | - CAGR (7-year): exports 209.74%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 28459010 export-import analysis ### Consistent export growth: 209.74% CAGR over 7 years India's exports under HSN Code 28459010 have grown at a compound annual rate of 209.74% over 7 fiscal years, rising from ₹0.01 Crore in FY 2018-19 to ₹8.83 Crore in FY 2024-25. ### HSN Code 28459010 ranked #5939 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28459010 ranks #5939 out of 12657 HSN codes by total export value. Within Sub-Chapter 2845, it ranks #3 of 6. By trade surplus, it ranks #3388 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 28459010 exports The strongest single-year export movement for HSN Code 28459010 was recorded in FY 2023-24, when exports surged by 48,700.00% over the prior year. ### India maintains a trade surplus of ₹8.83 Crore in HSN Code 28459010 goods In FY 2024-25, India's exports of ₹8.83 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹8.83 Crore — ranking #3388 of 12657 by surplus magnitude. ### HSN Code 28459010 contributes 1.14% of Sub-Chapter 2845 exports — ranked #3 Among the 6 HSN codes under Sub-Chapter 2845, HSN Code 28459010 ranks #3 by export value — accounting for 1.14% of the sub-chapter's total exports in FY 2024-25. ## Related HSN Codes in Sub-Chapter 2845 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 28451000: MISCELLANEOUS : Heavy water (deuterium oxide)](https://busy.in/hsn/hsn-28451000/) | ₹673 Cr | | #2 | [HSN Code 28459090: Miscellaneous \| Other](https://busy.in/hsn/hsn-28459090/) | ₹92 Cr | | #3 | HSN Code 28459010: Nuclear fuels not elsewhere included or specified (this hsn code) | ₹9 Cr | | — | [HSN Code 28452000: Boron enriched in boron-10 and its compounds](https://busy.in/hsn/hsn-28452000/) | — | | — | [HSN Code 28453000: Lithium enriched in lithium-6 and its compounds](https://busy.in/hsn/hsn-28453000/) | — | | — | [HSN Code 28454000: Miscellaneous \| Helium-3](https://busy.in/hsn/hsn-28454000/) | — |