--- title: "HSN Code for Miscellaneous | Other | HSN 28499010 GST Rate" description: "Find HSN and GST Rates for 28499010 related to Miscellaneous | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28499010/" --- # HSN Code 28499010: 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 2849: Carbides](https://busy.in/hsn/sub-chapter-2849/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | MISCELLANEOUS : Other : Boron carbide | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28499010 ? It includes Miscellaneous | Other ### How much GST applies to Miscellaneous / Other? Under HSN 28499010, Miscellaneous / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### 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. ### 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). ### 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. ### 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. ## India's trade performance: HSN Code 28499010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9 Cr (+2.38% YoY) — 0.0002% of India's total exports - Imports: ₹49 Cr (−38.82% YoY) — 0.0008% of India's total imports - Trade balance: −₹40 Cr (Deficit); surplus rank #10077 of 12657 HSN codes - Share of Sub-Chapter 2849: 8.87% of its exports; import side 5.89% - Rank within Sub-Chapter 2849: #3 of 6 by export value; import-side #4 ### Key metrics - Export CAGR: 10.59% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5969 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +77.23% in FY 2019-20 - Contribution to Sub-Ch. 2849: 8.87% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28499010 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. 2849 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2849 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 4.70 | 0.0002% | — | 5.96% | 29.18 | 0.0008% | — | 4.22% | −24.48 | #5932 | | FY 2019-20 | 8.33 | 0.0004% | +77.23% | 13.33% | 31.22 | 0.0009% | +6.99% | 6.16% | −22.89 | #5238 | | FY 2020-21 | 6.64 | 0.0003% | −20.29% | 10.69% | 37.38 | 0.0013% | +19.73% | 7.02% | −30.74 | #5589 | | FY 2021-22 | 7.65 | 0.0002% | +15.21% | 9.44% | 39.41 | 0.0009% | +5.43% | 5.20% | −31.76 | #5828 | | FY 2022-23 | 9.09 | 0.0003% | +18.82% | 10.67% | 48.18 | 0.0008% | +22.25% | 5.48% | −39.09 | #5753 | | FY 2023-24 | 8.40 | 0.0002% | −7.59% | 13.15% | 79.64 | 0.0014% | +65.30% | 9.63% | −71.24 | #5944 | | FY 2024-25 | 8.60 | 0.0002% | +2.38% | 8.87% | 48.72 | 0.0008% | −38.82% | 5.89% | −40.12 | #5969 | - CAGR (7-year): exports 10.59%/yr, imports 8.92%/yr (consistently Deficit) ## Key trade insights: HSN Code 28499010 export-import analysis ### Consistent export growth: 10.59% CAGR over 7 years India's exports under HSN Code 28499010 have grown at a compound annual rate of 10.59% over 7 fiscal years, rising from ₹4.70 Crore in FY 2018-19 to ₹8.60 Crore in FY 2024-25. ### HSN Code 28499010 ranked #5969 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28499010 ranks #5969 out of 12657 HSN codes by total export value. Within Sub-Chapter 2849, it ranks #3 of 6. By trade surplus, it ranks #10077 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 28499010 exports The strongest single-year export movement for HSN Code 28499010 was recorded in FY 2019-20, when exports surged by 77.23% over the prior year. ### India records a trade deficit of ₹40.12 Crore in HSN Code 28499010 goods In FY 2024-25, India's imports of ₹48.72 Cr exceeded exports of ₹8.60 Cr, resulting in a trade deficit of ₹40.12 Crore — ranking #10077 of 12657 by surplus magnitude. ### Import growth of 8.92% CAGR signals stable import dependency for Miscellaneous | Other India's imports under HSN Code 28499010 have grown at 8.92% CAGR, reaching ₹48.72 Crore in FY 2024-25. ### HSN Code 28499010 contributes 8.87% of Sub-Chapter 2849 exports — ranked #3 Among the 6 HSN codes under Sub-Chapter 2849, HSN Code 28499010 ranks #3 by export value — accounting for 8.87% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.89% share (rank #4). ## Related HSN Codes in Sub-Chapter 2849 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 28492010: Miscellaneous \| Cerium Compounds](https://busy.in/hsn/hsn-28492010/) | ₹66 Cr | | #2 | [HSN Code 28492090: Miscellaneous \| Of Silicon](https://busy.in/hsn/hsn-28492090/) | ₹18 Cr | | #3 | HSN Code 28499010: Miscellaneous \| Other (this hsn code) | ₹9 Cr | | #4 | [HSN Code 28491000: Miscellaneous \| Of Calcium](https://busy.in/hsn/hsn-28491000/) | ₹3 Cr | | #5 | [HSN Code 28499020: Miscellaneous \| Of Silicon](https://busy.in/hsn/hsn-28499020/) | < ₹1 Crore | | #6 | [HSN Code 28499090: Miscellaneous \| Other](https://busy.in/hsn/hsn-28499090/) | < ₹1 Crore |