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HSN Code 28539010: Distilled or Conductivity Water and Water of Similar Purity

HSN Code 28539010 represents Distilled or Conductivity Water and Water of Similar Purity under GST classification. This code helps businesses identify Distilled or Conductivity Water and Water of Similar Purity correctly for billing, taxation, and trade. With HSN Code 28539010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Distilled or Conductivity Water and Water of Similar Purity.

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Description of Goods for HSN Code 28539010

HSN Code 28539010 relates to the following description.

Description of Goods

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

Chapter

28 - Inorganic chemicals, organic or inorganic compounds of precious metals,of rare-earth metals, of radioactive elements or of isotopes

Sub Chapter

2853 - 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

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 28539010 not include?

Distilled or Conductivity Water and Water of Similar Purity does not include products with the following descriptions.

HSN Code 28530010

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 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 : amalgams, other than of precious metals — distilled or conductivity water and water of similar purity

HSN Code 28530020

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 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 : amalgams, other than of precious metals — liquid air, whether or not any fraction of rare gases has been removed

HSN Code 28530030

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 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 : amalgams, other than of precious metals — compressed air

HSN Code 28530040

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 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 : amalgams, other than of precious metals — amalgams, other than of precious metals

HSN Code 28530091

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 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 : amalgams, other than of precious metals — other —- cyanogen chloride [(cn) cl]

HSN Code 28530099

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 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 : amalgams, other than of precious metals — other —- other

HSN Code 28531000

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 : Cyanogen chloride (chlorcyan)

HSN Code 28539020

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: Liquid air, whether or not any fraction of rare gases has been removed

HSN Code 28539030

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: Compressed air

HSN Code 28539040

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: Amalgams, other than of precious metals

HSN Code 28539050

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 : Magnesium phosphide plates, zinc phosphide

HSN Code 28539090

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 : Other

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India’s Trade Performance — HSN Code 28539010 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹4 Cr

+44.12% vs FY 2024-25

0.0001% of India’s total exports

India’s Imports

FY 2025-26

₹23 Cr

+64.38% vs FY 2024-25

0.0003% of India’s total imports

Trade Balance

FY 2025-26

−₹19 Cr

Trade Deficit

Surplus rank #9585 of 12872 HSN codes

% of Sub-Chapter 2853

FY 2025-26

8.16%

Share of Sub-Chapter 2853’s total exports in FY 2025-26

Import side: 30.46% of Sub-Chapter 2853’s imports

Rank Within Sub-Chapter 2853

FY 2025-26

#2 of 13

Position by export value among HSN codes in Sub-Chapter 2853

Import-side rank: #2 of 13

At a glance

3.60%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#7065

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+443.75%

Peak Growth Year

FY 2020-21 · strongest single-year move

8.16%

Contribution to Sub-Ch. 2853

Share of Sub-Chapter 2853 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 28539010

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #6450

Balance

−0.37

Exports

3.06 ₹ Cr

0.0001% share

— YoY

15.24% of Sub-Ch. 2853

Imports

3.43 ₹ Cr

0.0001% share

— YoY

4.66% of Sub-Ch. 2853

FY 2019-20 Exp. Rank #8530

Balance

−3.77

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−89.54% YoY

1.48% of Sub-Ch. 2853

Imports

4.09 ₹ Cr

0.0001% share

+19.24% YoY

6.31% of Sub-Ch. 2853

FY 2020-21 Exp. Rank #7133

Balance

−3.02

Exports

1.74 ₹ Cr

0.0001% share

+443.75% YoY

7.73% of Sub-Ch. 2853

Imports

4.76 ₹ Cr

0.0002% share

+16.38% YoY

8.48% of Sub-Ch. 2853

FY 2021-22 Exp. Rank #6477

Balance

−1.42

Exports

4.52 ₹ Cr

0.0001% share

+159.77% YoY

12.70% of Sub-Ch. 2853

Imports

5.94 ₹ Cr

0.0001% share

+24.79% YoY

9.77% of Sub-Ch. 2853

FY 2022-23 Exp. Rank #4901

Balance

+8.53

Exports

16.80 ₹ Cr

0.0005% share

+271.68% YoY

34.89% of Sub-Ch. 2853

Imports

8.27 ₹ Cr

0.0001% share

+39.23% YoY

9.36% of Sub-Ch. 2853

FY 2023-24 Exp. Rank #6083

Balance

−3.92

Exports

7.45 ₹ Cr

0.0002% share

−55.65% YoY

17.75% of Sub-Ch. 2853

Imports

11.37 ₹ Cr

0.0002% share

+37.48% YoY

18.57% of Sub-Ch. 2853

FY 2024-25 Exp. Rank #7297

Balance

−11.29

Exports

2.72 ₹ Cr

0.0001% share

−63.49% YoY

9.28% of Sub-Ch. 2853

Imports

14.01 ₹ Cr

0.0002% share

+23.22% YoY

19.73% of Sub-Ch. 2853

FY 2025-26 Exp. Rank #7065

Balance

−19.11

Exports

3.92 ₹ Cr

0.0001% share

+44.12% YoY

8.16% of Sub-Ch. 2853

Imports

23.03 ₹ Cr

0.0003% share

+64.38% YoY

30.46% of Sub-Ch. 2853

CAGR · 8-Year

Exports

3.60% /yr

Imports

31.26% /yr

Consistently Deficit
Sub-Chapter 2853 total

reference, FY 2025-26

Export

₹48.06 Cr

Import

₹75.60 Cr

Trade Balance

−27.54

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 28539010 Export-Import Analysis

Consistent Export Growth: 3.60% CAGR Over 8 Years

India's exports under HSN Code 28539010 have grown at a compound annual rate of 3.60% over 8 fiscal years, rising from ₹3.06 Crore in FY 2018-19 to ₹3.92 Crore in FY 2025-26.

HSN Code 28539010 Ranked #7065 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 28539010 ranks #7065 out of 12872 HSN codes by total export value. Within Sub-Chapter 2853, it ranks #2 of 13. By trade surplus, it ranks #9585 of 12872.

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 ₹19.11 Crore in HSN Code 28539010 Goods

In FY 2025-26, India's imports of ₹23.03 Cr exceeded exports of ₹3.92 Cr, resulting in a trade deficit of ₹19.11 Crore — ranking #9585 of 12872 by surplus magnitude.

Import Growth of 31.26% CAGR Signals Rising Demand for Distilled or Conductivity Water and Water of Similar Purity

India's imports under HSN Code 28539010 have grown at 31.26% CAGR, reaching ₹23.03 Crore in FY 2025-26.

HSN Code 28539010 Contributes 8.16% of Sub-Chapter 2853 Exports — Ranked #2

Among the 13 HSN codes under Sub-Chapter 2853, HSN Code 28539010 ranks #2 by export value — accounting for 8.16% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 30.46% share (rank #2).

Frequently Asked Questions

Clear answers to common queries about HSN Code 28539010 and GST compliance.

What products are classified under HSN 28539010 ?

It includes Distilled or Conductivity Water and Water of Similar Purity

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.