HSN Codes chevron_right Section 06 chevron_right Chapter 28 chevron_right Sub Chapter 2805

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2805 HSN Code: Rare-earth metals & mercury

HSN Sub Chapter 2805 represents Rare-earth metals & mercury under GST classification. This code helps businesses identify Rare-earth metals & mercury correctly for billing, taxation, and trade. With HSN Sub Chapter 2805, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rare-earth metals & mercury.

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New GST Rate for HSN Code 2805

GST Rate for Rare-earth metals & mercury under HSN Code 2805. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
28 2805 Alkali or alkaline-earth metals;rare-earth metals,scandium and yttrium,whether or not intermixed or interalloyed; mercury 18% 18%

Chapter: 28

Description: Alkali or alkaline-earth metals;rare-earth metals,scandium and yttrium,whether or not intermixed or interalloyed; mercury

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 2805

Following Tariff HSN code falls under Rare-earth metals & mercury:

Tariff HSN Description
CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Sodium (Nuclear grade)
CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Sodium
CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Calcium
CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Other
CHEMICAL ELEMENTS : Rare-earth metals, scandium and yttrium,whether or not intermixed or interalloyed
CHEMICAL ELEMENTS : Mercury

CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Sodium (Nuclear grade)

CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Sodium

CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Calcium

CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Other

CHEMICAL ELEMENTS : Rare-earth metals, scandium and yttrium,whether or not intermixed or interalloyed

CHEMICAL ELEMENTS : Mercury

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Case Laws Related to Sub Chapter 2805

Order Number Description
Rapid Electrodes Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Acrymold (AAR (Authority For Advance Ruling), Maharashtra)
Docsun Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Rapid Electrodes Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Acrymold (AAR (Authority For Advance Ruling), Maharashtra)

Docsun Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 2805

What products are classified under HSN 2805

It includes Rare-earth metals & mercury

Can reverse charge ever apply to transactions involving Rare-earth metals & mercury?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Rare-earth metals & mercury are forward charge. Check the current notifications for any special cases before deciding.

Any special steps when selling Rare-earth metals & mercury through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

Do spares or accessories of Rare-earth metals & mercury follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

If I repair and return Rare-earth metals & mercury, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Is the composition scheme suitable if I mainly trade Rare-earth metals & mercury?

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.

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.

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