---
title: "HSN Code for Miscellaneous| Distilled Water | HSN 28539010 GST Rate"
description: "Find HSN and GST Rates for 28539010 related to Miscellaneous| Distilled Water with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28539010/"
---

# HSN Code 28539010: Miscellaneous| Distilled Water

- [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 2853: Inorganic compounds, compressed air](https://busy.in/hsn/sub-chapter-2853/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| MISCELLANEOUS : Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals : Other: Distilled or conductivity water and water of similar purity | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28539010 ?

It includes Miscellaneous| Distilled Water

### How much GST applies to Miscellaneous/ Distilled Water?

Under HSN 28539010, Miscellaneous/ Distilled Water attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Miscellaneous/ Distilled Water is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Miscellaneous/ Distilled Water; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Miscellaneous/ Distilled Water?

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/ Distilled Water?

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.

### Any common misclassification issue with Miscellaneous/ Distilled Water?

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/ Distilled Water?

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 28539010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹3 Cr (−63.49% YoY) — 0.0001% of India's total exports
- Imports: ₹14 Cr (+23.22% YoY) — 0.0002% of India's total imports
- Trade balance: −₹11 Cr (Deficit); surplus rank #9147 of 12657 HSN codes
- Share of Sub-Chapter 2853: 9.28% of its exports; import side 19.73%
- Rank within Sub-Chapter 2853: #2 of 12 by export value; import-side #2

### Key metrics

- Export CAGR: -1.94% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7297 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +443.75% in FY 2020-21
- Contribution to Sub-Ch. 2853: 9.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28539010

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. 2853 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2853 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.06 | 0.0001% | — | 15.24% | 3.43 | 0.0001% | — | 4.66% | −0.37 | #6450 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −89.54% | 1.48% | 4.09 | 0.0001% | +19.24% | 6.31% | −3.77 | #8530 |
| FY 2020-21 | 1.74 | 0.0001% | +443.75% | 7.73% | 4.76 | 0.0002% | +16.38% | 8.48% | −3.02 | #7133 |
| FY 2021-22 | 4.52 | 0.0001% | +159.77% | 12.70% | 5.94 | 0.0001% | +24.79% | 9.77% | −1.42 | #6477 |
| FY 2022-23 | 16.80 | 0.0005% | +271.68% | 34.89% | 8.27 | 0.0001% | +39.23% | 9.36% | +8.53 | #4901 |
| FY 2023-24 | 7.45 | 0.0002% | −55.65% | 17.75% | 11.37 | 0.0002% | +37.48% | 18.57% | −3.92 | #6083 |
| FY 2024-25 | 2.72 | 0.0001% | −63.49% | 9.28% | 14.01 | 0.0002% | +23.22% | 19.73% | −11.29 | #7297 |

- CAGR (7-year): exports -1.94%/yr, imports 26.43%/yr (consistently Deficit)

## Key trade insights: HSN Code 28539010 export-import analysis

### Export decline: -1.94% CAGR over 7 years

India's exports under HSN Code 28539010 have declined at a compound annual rate of -1.94% over 7 fiscal years, falling from ₹3.06 Crore in FY 2018-19 to ₹2.72 Crore in FY 2024-25.

### HSN Code 28539010 ranked #7297 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28539010 ranks #7297 out of 12657 HSN codes by total export value. Within Sub-Chapter 2853, it ranks #2 of 12. By trade surplus, it ranks #9147 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 28539010 exports

The strongest single-year export movement for HSN Code 28539010 was recorded in FY 2020-21, when exports surged by 443.75% over the prior year.

### India records a trade deficit of ₹11.29 Crore in HSN Code 28539010 goods

In FY 2024-25, India's imports of ₹14.01 Cr exceeded exports of ₹2.72 Cr, resulting in a trade deficit of ₹11.29 Crore — ranking #9147 of 12657 by surplus magnitude.

### Import growth of 26.43% CAGR signals rising demand for Miscellaneous| Distilled Water

India's imports under HSN Code 28539010 have grown at 26.43% CAGR, reaching ₹14.01 Crore in FY 2024-25.

### HSN Code 28539010 contributes 9.28% of Sub-Chapter 2853 exports — ranked #2

Among the 12 HSN codes under Sub-Chapter 2853, HSN Code 28539010 ranks #2 by export value — accounting for 9.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.73% share (rank #2).

## Related HSN Codes in Sub-Chapter 2853

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 28539090: Other Silicides](https://busy.in/hsn/hsn-28539090/) | ₹27 Cr |
| #2 | HSN Code 28539010: Miscellaneous\| Distilled Water (this hsn code) | ₹3 Cr |
| #3 | [HSN Code 28531000: Cyanogen Chloride](https://busy.in/hsn/hsn-28531000/) | < ₹1 Crore |
| #3 | [HSN Code 28539020: Liquid Air, Rare Gases Removed](https://busy.in/hsn/hsn-28539020/) | < ₹1 Crore |
| #3 | [HSN Code 28539030: Other Inorganic Compounds](https://busy.in/hsn/hsn-28539030/) | < ₹1 Crore |
| — | [HSN Code 28539040: Miscellaneous Inorganic Compounds\| Amalgams](https://busy.in/hsn/hsn-28539040/) | Nil |
| — | [HSN Code 28530010: Liquid Air: Inorganic Compounds](https://busy.in/hsn/hsn-28530010/) | — |
| — | [HSN Code 28530020: Compressed Air: Other Inorganic Compounds](https://busy.in/hsn/hsn-28530020/) | — |
| — | [HSN Code 28530030: Amalgams, Other Than Precious Metals](https://busy.in/hsn/hsn-28530030/) | — |
| — | [HSN Code 28530040: Cyanogen Chloride \[(CN) Cl\]: Other Compounds](https://busy.in/hsn/hsn-28530040/) | — |