--- title: "HSN Code for Miscellaneous | Other | HSN 28499090 GST Rate" description: "Find HSN and GST Rates for 28499090 related to Miscellaneous | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28499090/" --- # HSN Code 28499090: 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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28499090 ? It includes Miscellaneous | Other ### 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). ### 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. ### How much GST applies to Miscellaneous / Other? Under HSN 28499090, 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. ### 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. ## India's trade performance: HSN Code 28499090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+84.85% YoY) — 0.0000% of India's total exports - Imports: ₹46 Cr (−23.56% YoY) — 0.0008% of India's total imports - Trade balance: −₹45 Cr (Deficit); surplus rank #10174 of 12657 HSN codes - Share of Sub-Chapter 2849: 0.63% of its exports; import side 5.52% - Rank within Sub-Chapter 2849: #6 of 6 by export value; import-side #5 ### Key metrics - Export CAGR: -0.27% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8674 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +144.44% in FY 2022-23 - Contribution to Sub-Ch. 2849: 0.63% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28499090 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 | < ₹1 Crore | 0.0000% | — | 0.79% | 39.06 | 0.0011% | — | 5.65% | −38.44 | #8015 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −88.71% | 0.11% | 35.24 | 0.0011% | −9.78% | 6.95% | −35.17 | #9335 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +114.29% | 0.24% | 22.33 | 0.0008% | −36.63% | 4.19% | −22.18 | #9034 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −40.00% | 0.11% | 51.64 | 0.0011% | +131.26% | 6.81% | −51.55 | #9591 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +144.44% | 0.26% | 63.82 | 0.0011% | +23.59% | 7.26% | −63.60 | #9229 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +50.00% | 0.52% | 59.80 | 0.0011% | −6.30% | 7.23% | −59.47 | #9115 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +84.85% | 0.63% | 45.71 | 0.0008% | −23.56% | 5.52% | −45.10 | #8674 | - CAGR (7-year): exports -0.27%/yr, imports 2.65%/yr (consistently Deficit) ## Key trade insights: HSN Code 28499090 export-import analysis ### Export decline: -0.27% CAGR over 7 years India's exports under HSN Code 28499090 have declined at a compound annual rate of -0.27% over 7 fiscal years, falling from ₹0.62 Crore in FY 2018-19 to ₹0.61 Crore in FY 2024-25. ### HSN Code 28499090 ranked #8674 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28499090 ranks #8674 out of 12657 HSN codes by total export value. Within Sub-Chapter 2849, it ranks #6 of 6. By trade surplus, it ranks #10174 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 28499090 exports The strongest single-year export movement for HSN Code 28499090 was recorded in FY 2022-23, when exports surged by 144.44% over the prior year. ### India records a trade deficit of ₹45.10 Crore in HSN Code 28499090 goods In FY 2024-25, India's imports of ₹45.71 Cr exceeded exports of ₹0.61 Cr, resulting in a trade deficit of ₹45.10 Crore — ranking #10174 of 12657 by surplus magnitude. ### Import growth of 2.65% CAGR signals stable import dependency for Miscellaneous | Other India's imports under HSN Code 28499090 have grown at 2.65% CAGR, reaching ₹45.71 Crore in FY 2024-25. ### HSN Code 28499090 contributes 0.63% of Sub-Chapter 2849 exports — ranked #6 Among the 6 HSN codes under Sub-Chapter 2849, HSN Code 28499090 ranks #6 by export value — accounting for 0.63% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.52% share (rank #5). ## 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](https://busy.in/hsn/hsn-28499010/) | ₹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 (this hsn code) | < ₹1 Crore |