---
title: "2528 HSN Code | HSN Code for Natural borates & boric acid in India"
description: "Know more about 2528 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2528 covering Natural borates & boric acid."
canonical: "https://busy.in/hsn/sub-chapter-2528/"
---

# HSN Sub-chapter 2528: Natural borates & boric acid

Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of h3 bo3 calculated on the dry weight

Part of [Chapter 25: Salt, Stones and Cement](https://busy.in/hsn/chapter-25/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 25280010 | [Natural Sodium Borates And Concentrates](https://busy.in/hsn/hsn-25280010/) |
| 25280020 | [Boric Acid (≤85% H3BO3)](https://busy.in/hsn/hsn-25280020/) |
| 25280030 | [N,N-Diisopropylphosphoramidic Dichloride](https://busy.in/hsn/hsn-25280030/) |
| 25280090 | [Natural Borates, Max 85% H3Bo3](https://busy.in/hsn/hsn-25280090/) |
| 25289020 | [Slag, Ash, Residues: Mainly Zinc, Other](https://busy.in/hsn/hsn-25289020/) |

## Frequently asked questions

### What products are classified under HSN 2528

It includes Natural borates & boric acid

### Is the composition scheme suitable if I mainly trade Natural borates & boric acid?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### How are warranty replacements of Natural borates & boric acid handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### What should my invoice and records include for Natural borates & boric acid?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Any import/export nuance for Natural borates & boric acid?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Does packaging or branding change how GST applies to Natural borates & boric acid?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Natural borates & boric acid is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

## India's trade performance: HSN Sub-Chapter 2528 (FY 2024-25)

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

- Exports: ₹7 Cr (+1,323.53% YoY) — 0.0002% of India's total exports
- Imports: ₹490 Cr (+39.41% YoY) — 0.0080% of India's total imports
- Trade balance: −₹483 Cr (Deficit); surplus rank #865 of 1233 sub-chapters
- Share of Chapter 25: 0.04% of its exports; import side 1.16%
- Rank within Chapter 25: #24 of 29 by export value; import-side #15

### Key metrics

- Export CAGR: 83.53% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1065 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +1,323.53% in FY 2024-25
- Contribution to Ch. 25: 0.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2528

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 Ch. 25 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 25 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.00% | 220.62 | 0.0061% | — | 1.11% | −220.43 | #1177 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +257.89% | 0.00% | 215.73 | 0.0064% | −2.22% | 1.16% | −215.05 | #1141 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −17.65% | 0.00% | 211.37 | 0.0073% | −2.02% | 1.22% | −210.81 | #1136 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −37.50% | 0.00% | 291.08 | 0.0064% | +37.71% | 0.97% | −290.73 | #1157 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +82.86% | 0.00% | 289.46 | 0.0050% | −0.56% | 0.76% | −288.82 | #1151 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −20.31% | 0.00% | 351.44 | 0.0063% | +21.41% | 1.00% | −350.93 | #1165 |
| FY 2024-25 | 7.26 | 0.0002% | +1,323.53% | 0.04% | 489.95 | 0.0080% | +39.41% | 1.16% | −482.69 | #1065 |

- CAGR (7-year): exports 83.53%/yr, imports 14.22%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2528 export-import analysis

### Consistent export growth: 83.53% CAGR over 7 years

India's exports under HSN Sub-Chapter 2528 have grown at a compound annual rate of 83.53% over 7 fiscal years, rising from ₹0.19 Crore in FY 2018-19 to ₹7.26 Crore in FY 2024-25.

### HSN Sub-Chapter 2528 ranked #1065 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2528 ranks #1065 out of 1233 sub-chapters by total export value. Within Chapter 25, it ranks #24 of 29. By trade surplus, it ranks #865 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 2528 exports

The strongest single-year export movement for HSN Sub-Chapter 2528 was recorded in FY 2024-25, when exports surged by 1,323.53% over the prior year.

### India records a trade deficit of ₹482.69 Crore in HSN Sub-Chapter 2528 goods

In FY 2024-25, India's imports of ₹489.95 Cr exceeded exports of ₹7.26 Cr, resulting in a trade deficit of ₹482.69 Crore — ranking #865 of 1233 by surplus magnitude.

### Import growth of 14.22% CAGR signals rising demand for Natural borates & boric acid

India's imports under HSN Sub-Chapter 2528 have grown at 14.22% CAGR, reaching ₹489.95 Crore in FY 2024-25.

### HSN Sub-Chapter 2528 contributes 0.04% of Chapter 25 exports — ranked #24

Among the 29 sub-chapters under Chapter 25, HSN Sub-Chapter 2528 ranks #24 by export value — accounting for 0.04% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.16% share (rank #15).

## Related Sub-Chapters in Chapter 25

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 2516: Granite & other monumental stones](https://busy.in/hsn/sub-chapter-2516/) | ₹4,213 Cr |
| #2 | [HSN Sub-Chapter 2501: Salt and sodium chloride](https://busy.in/hsn/sub-chapter-2501/) | ₹3,796 Cr |
| #3 | [HSN Sub-Chapter 2511: Natural Barium Compounds](https://busy.in/hsn/sub-chapter-2511/) | ₹1,241 Cr |
| #4 | [HSN Sub-Chapter 2508: Other Clays & Minerals](https://busy.in/hsn/sub-chapter-2508/) | ₹1,215 Cr |
| #5 | [HSN Sub-Chapter 2506: Quartzite cut into blocks or slabs](https://busy.in/hsn/sub-chapter-2506/) | ₹1,032 Cr |
| #6 | [HSN Sub-Chapter 2503: Sulfur products](https://busy.in/hsn/sub-chapter-2503/) | ₹983 Cr |
| #7 | [HSN Sub-Chapter 2517: Pebbles, Gravel, Crushed Stone](https://busy.in/hsn/sub-chapter-2517/) | ₹587 Cr |
| #8 | [HSN Sub-Chapter 2525: Mica, including splittings](https://busy.in/hsn/sub-chapter-2525/) | ₹564 Cr |
| #9 | [HSN Sub-Chapter 2529: Mineral substances](https://busy.in/hsn/sub-chapter-2529/) | ₹549 Cr |
| #10 | [HSN Sub-Chapter 2507: Kaolin clay](https://busy.in/hsn/sub-chapter-2507/) | ₹512 Cr |
| #24 | HSN Sub-Chapter 2528: Natural borates & boric acid (this hsn sub-chapter) | ₹7 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2501 | [Salt and sodium chloride](https://busy.in/hsn/sub-chapter-2501/) |
| 2502 | [Unroasted iron pyrites](https://busy.in/hsn/sub-chapter-2502/) |
| 2503 | [Sulfur products](https://busy.in/hsn/sub-chapter-2503/) |
| 2504 | [Natural graphite](https://busy.in/hsn/sub-chapter-2504/) |
| 2505 | [Natural stones & sands](https://busy.in/hsn/sub-chapter-2505/) |
| 2506 | [Quartzite cut into blocks or slabs](https://busy.in/hsn/sub-chapter-2506/) |
| 2507 | [Kaolin clay](https://busy.in/hsn/sub-chapter-2507/) |
| 2508 | [Other Clays & Minerals](https://busy.in/hsn/sub-chapter-2508/) |
| 2509 | [Chalk](https://busy.in/hsn/sub-chapter-2509/) |
| 2510 | [Natural phosphates](https://busy.in/hsn/sub-chapter-2510/) |
| 2511 | [Natural Barium Compounds](https://busy.in/hsn/sub-chapter-2511/) |
| 2512 | [Siliceous earths, calcined or unworked](https://busy.in/hsn/sub-chapter-2512/) |
| 2513 | [Natural abrasives](https://busy.in/hsn/sub-chapter-2513/) |
| 2514 | [Slate Blocks & Slabs](https://busy.in/hsn/sub-chapter-2514/) |
| 2515 | [Marble, travertine & building stones](https://busy.in/hsn/sub-chapter-2515/) |
| 2516 | [Granite & other monumental stones](https://busy.in/hsn/sub-chapter-2516/) |
| 2517 | [Pebbles, Gravel, Crushed Stone](https://busy.in/hsn/sub-chapter-2517/) |
| 2518 | [Dolomite, calcined or in slabs](https://busy.in/hsn/sub-chapter-2518/) |
| 2519 | [Magnesium carbonate & oxides](https://busy.in/hsn/sub-chapter-2519/) |
| 2520 | [Gypsum, Anhydrite, Plasters](https://busy.in/hsn/sub-chapter-2520/) |
| 2521 | [Limestone & calcareous stones](https://busy.in/hsn/sub-chapter-2521/) |
| 2522 | [Quicklime & hydraulic lime](https://busy.in/hsn/sub-chapter-2522/) |
| 2523 | [Portland & Similar Hydraulic Cements](https://busy.in/hsn/sub-chapter-2523/) |
| 2524 | [Asbestos](https://busy.in/hsn/sub-chapter-2524/) |
| 2525 | [Mica, including splittings](https://busy.in/hsn/sub-chapter-2525/) |
| 2526 | [Natural steatite and talc](https://busy.in/hsn/sub-chapter-2526/) |
| 2529 | [Mineral substances](https://busy.in/hsn/sub-chapter-2529/) |
| 2530 | [Unspecified mineral substances](https://busy.in/hsn/sub-chapter-2530/) |