--- title: "HSN Code for Miscellaneous | Other | HSN 28459090 GST Rate" description: "Find HSN and GST Rates for 28459090 related to Miscellaneous | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28459090/" --- # HSN Code 28459090: Miscellaneous | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28459090 ? It includes Miscellaneous | Other ### How much GST applies to Miscellaneous / Other? Under HSN 28459090, Miscellaneous / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Miscellaneous / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Miscellaneous / Other; Nil for exempt items if applicable). ### Any common misclassification issue with Miscellaneous / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Miscellaneous / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Miscellaneous / Other? 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. ### Do e‑way bill and e‑invoice apply for Miscellaneous / Other? 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. ## India's trade performance: HSN Code 28459090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹92 Cr (+91.14% YoY) — 0.0025% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹92 Cr (Surplus); surplus rank #1658 of 12657 HSN codes - Share of Sub-Chapter 2845: 11.93% of its exports - Rank within Sub-Chapter 2845: #2 of 6 by export value ### Key metrics - Export CAGR: 112.26% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2767 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,290.32% in FY 2021-22 - Contribution to Sub-Ch. 2845: 11.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28459090 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 | 1.01 | 0.0000% | — | 99.02% | Nil | 0.0000% | — | +1.01 | #7616 | | FY 2019-20 | 6.14 | 0.0003% | +507.92% | 100.00% | Nil | 0.0000% | — | +6.14 | #5603 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −94.95% | 24.60% | Nil | 0.0000% | — | +0.31 | #8580 | | FY 2021-22 | 4.31 | 0.0001% | +1,290.32% | 71.36% | Nil | 0.0000% | — | +4.31 | #6543 | | FY 2022-23 | 5.09 | 0.0001% | +18.10% | 4.12% | Nil | 0.0000% | — | +5.09 | #6438 | | FY 2023-24 | 48.32 | 0.0013% | +849.31% | 7.79% | Nil | 0.0000% | — | +48.32 | #3589 | | FY 2024-25 | 92.36 | 0.0025% | +91.14% | 11.93% | Nil | 0.0000% | — | +92.36 | #2767 | - CAGR (7-year): exports 112.26%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 28459090 export-import analysis ### Consistent export growth: 112.26% CAGR over 7 years India's exports under HSN Code 28459090 have grown at a compound annual rate of 112.26% over 7 fiscal years, rising from ₹1.01 Crore in FY 2018-19 to ₹92.36 Crore in FY 2024-25. ### HSN Code 28459090 ranked #2767 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28459090 ranks #2767 out of 12657 HSN codes by total export value. Within Sub-Chapter 2845, it ranks #2 of 6. By trade surplus, it ranks #1658 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 28459090 exports The strongest single-year export movement for HSN Code 28459090 was recorded in FY 2021-22, when exports surged by 1,290.32% over the prior year. ### India maintains a trade surplus of ₹92.36 Crore in HSN Code 28459090 goods In FY 2024-25, India's exports of ₹92.36 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹92.36 Crore — ranking #1658 of 12657 by surplus magnitude. ### HSN Code 28459090 contributes 11.93% of Sub-Chapter 2845 exports — ranked #2 Among the 6 HSN codes under Sub-Chapter 2845, HSN Code 28459090 ranks #2 by export value — accounting for 11.93% 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 (this hsn code) | ₹92 Cr | | #3 | [HSN Code 28459010: Nuclear fuels not elsewhere included or specified](https://busy.in/hsn/hsn-28459010/) | ₹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/) | — |