---
title: "2805 HSN Code | HSN Code for Rare-earth metals & mercury in India"
description: "Know more about 2805 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2805 covering Rare-earth metals & mercury."
canonical: "https://busy.in/hsn/sub-chapter-2805/"
---

# HSN Sub-chapter 2805: Rare-earth metals & mercury

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

Part of [Chapter 28: Inorganic Chemicals & Rare-Earth Metal Compounds](https://busy.in/hsn/chapter-28/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 28051100 | [Alkali metals: Sodium](https://busy.in/hsn/hsn-28051100/) |
| 28051200 | [Calcium Metal](https://busy.in/hsn/hsn-28051200/) |
| 28051900 | [Alkali or alkaline-earth metals](https://busy.in/hsn/hsn-28051900/) |
| 28053000 | [Rare-earth metals](https://busy.in/hsn/hsn-28053000/) |
| 28054000 | [Mercury](https://busy.in/hsn/hsn-28054000/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 2805 (FY 2024-25)

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

- Exports: ₹25 Cr (−11.59% YoY) — 0.0007% of India's total exports
- Imports: ₹623 Cr (−3.81% YoY) — 0.0102% of India's total imports
- Trade balance: −₹598 Cr (Deficit); surplus rank #889 of 1233 sub-chapters
- Share of Chapter 28: 0.07% of its exports; import side 0.65%
- Rank within Chapter 28: #48 of 50 by export value; import-side #20

### Key metrics

- Export CAGR: -11.84% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #981 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +65.95% in FY 2021-22
- Contribution to Ch. 28: 0.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2805

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. 28 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 28 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 53.15 | 0.0023% | — | 0.38% | 505.88 | 0.0141% | — | 0.95% | −452.73 | #827 |
| FY 2019-20 | 54.27 | 0.0025% | +2.11% | 0.43% | 421.75 | 0.0126% | −16.63% | 0.94% | −367.48 | #828 |
| FY 2020-21 | 24.23 | 0.0011% | −55.35% | 0.20% | 461.12 | 0.0158% | +9.33% | 0.90% | −436.89 | #921 |
| FY 2021-22 | 40.21 | 0.0013% | +65.95% | 0.20% | 685.86 | 0.0150% | +48.74% | 0.90% | −645.65 | #901 |
| FY 2022-23 | 33.18 | 0.0009% | −17.48% | 0.12% | 861.90 | 0.0150% | +25.67% | 0.84% | −828.72 | #935 |
| FY 2023-24 | 28.22 | 0.0008% | −14.95% | 0.11% | 647.79 | 0.0115% | −24.84% | 0.86% | −619.57 | #967 |
| FY 2024-25 | 24.95 | 0.0007% | −11.59% | 0.07% | 623.11 | 0.0102% | −3.81% | 0.65% | −598.16 | #981 |

- CAGR (7-year): exports -11.84%/yr, imports 3.53%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2805 export-import analysis

### Export decline: -11.84% CAGR over 7 years

India's exports under HSN Sub-Chapter 2805 have declined at a compound annual rate of -11.84% over 7 fiscal years, falling from ₹53.15 Crore in FY 2018-19 to ₹24.95 Crore in FY 2024-25.

### HSN Sub-Chapter 2805 ranked #981 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2805 ranks #981 out of 1233 sub-chapters by total export value. Within Chapter 28, it ranks #48 of 50. By trade surplus, it ranks #889 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 2805 exports

The strongest single-year export movement for HSN Sub-Chapter 2805 was recorded in FY 2021-22, when exports surged by 65.95% over the prior year.

### India records a trade deficit of ₹598.16 Crore in HSN Sub-Chapter 2805 goods

In FY 2024-25, India's imports of ₹623.11 Cr exceeded exports of ₹24.95 Cr, resulting in a trade deficit of ₹598.16 Crore — ranking #889 of 1233 by surplus magnitude.

### Import growth of 3.53% CAGR signals stable import dependency for Rare-earth metals & mercury

India's imports under HSN Sub-Chapter 2805 have grown at 3.53% CAGR, reaching ₹623.11 Crore in FY 2024-25.

### HSN Sub-Chapter 2805 contributes 0.07% of Chapter 28 exports — ranked #48

Among the 50 sub-chapters under Chapter 28, HSN Sub-Chapter 2805 ranks #48 by export value — accounting for 0.07% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.65% share (rank #20).

## Related Sub-Chapters in Chapter 28

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 2818: Artificial corundum & alumina](https://busy.in/hsn/sub-chapter-2818/) | ₹12,082 Cr |
| #2 | [HSN Sub-Chapter 2803: Fresh brassica vegetables](https://busy.in/hsn/sub-chapter-2803/) | ₹4,250 Cr |
| #3 | [HSN Sub-Chapter 2827: Chlorides & bromides](https://busy.in/hsn/sub-chapter-2827/) | ₹2,920 Cr |
| #4 | [HSN Sub-Chapter 2815: Sodium & potassium hydroxides](https://busy.in/hsn/sub-chapter-2815/) | ₹2,290 Cr |
| #5 | [HSN Sub-Chapter 2836: Carbonates & ammonium salts](https://busy.in/hsn/sub-chapter-2836/) | ₹1,277 Cr |
| #6 | [HSN Sub-Chapter 2833: Sulphates, alums, peroxosulphates](https://busy.in/hsn/sub-chapter-2833/) | ₹1,262 Cr |
| #7 | [HSN Sub-Chapter 2811: Inorganic acids](https://busy.in/hsn/sub-chapter-2811/) | ₹906 Cr |
| #8 | [HSN Sub-Chapter 2825: Hydrazine & inorganic salts](https://busy.in/hsn/sub-chapter-2825/) | ₹798 Cr |
| #9 | [HSN Sub-Chapter 2845: Isotopes & compounds](https://busy.in/hsn/sub-chapter-2845/) | ₹774 Cr |
| #10 | [HSN Sub-Chapter 2841: Salts of oxometallic acids](https://busy.in/hsn/sub-chapter-2841/) | ₹639 Cr |
| #48 | HSN Sub-Chapter 2805: Rare-earth metals & mercury (this hsn sub-chapter) | ₹25 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2801 | [Fluorine, chlorine, bromine, iodine](https://busy.in/hsn/sub-chapter-2801/) |
| 2802 | [Sulphur: Sublimed/Precipitated](https://busy.in/hsn/sub-chapter-2802/) |
| 2803 | [Fresh brassica vegetables](https://busy.in/hsn/sub-chapter-2803/) |
| 2804 | [Hydrogen, rare gases, & non-metals](https://busy.in/hsn/sub-chapter-2804/) |
| 2806 | [Hydrochloric acid](https://busy.in/hsn/sub-chapter-2806/) |
| 2807 | [Sulphuric acid](https://busy.in/hsn/sub-chapter-2807/) |
| 2808 | [Nitric acid; sulphonitric acids](https://busy.in/hsn/sub-chapter-2808/) |
| 2809 | [Phosphoric & polyphosphoric acids](https://busy.in/hsn/sub-chapter-2809/) |
| 2810 | [Oxides of boron](https://busy.in/hsn/sub-chapter-2810/) |
| 2811 | [Inorganic acids](https://busy.in/hsn/sub-chapter-2811/) |
| 2812 | [Halides & halide oxides of non-metals](https://busy.in/hsn/sub-chapter-2812/) |
| 2813 | [Non-metal sulfides](https://busy.in/hsn/sub-chapter-2813/) |
| 2814 | [Ammonia, anhydrous or aqueous solution](https://busy.in/hsn/sub-chapter-2814/) |
| 2815 | [Sodium & potassium hydroxides](https://busy.in/hsn/sub-chapter-2815/) |
| 2816 | [Magnesium & strontium compounds](https://busy.in/hsn/sub-chapter-2816/) |
| 2817 | [Zinc oxide & peroxide](https://busy.in/hsn/sub-chapter-2817/) |
| 2818 | [Artificial corundum & alumina](https://busy.in/hsn/sub-chapter-2818/) |
| 2819 | [Chromium oxides & hydroxides](https://busy.in/hsn/sub-chapter-2819/) |
| 2820 | [Manganese oxides](https://busy.in/hsn/sub-chapter-2820/) |
| 2821 | [Iron oxides & earth colours](https://busy.in/hsn/sub-chapter-2821/) |
| 2822 | [Cobalt oxides](https://busy.in/hsn/sub-chapter-2822/) |
| 2823 | [Titanium oxides](https://busy.in/hsn/sub-chapter-2823/) |
| 2824 | [Lead oxides: Red/orange lead](https://busy.in/hsn/sub-chapter-2824/) |
| 2825 | [Hydrazine & inorganic salts](https://busy.in/hsn/sub-chapter-2825/) |
| 2826 | [Processed staple fibres](https://busy.in/hsn/sub-chapter-2826/) |
| 2827 | [Chlorides & bromides](https://busy.in/hsn/sub-chapter-2827/) |
| 2828 | [Navigational instruments](https://busy.in/hsn/sub-chapter-2828/) |
| 2829 | [Chlorates and bromates](https://busy.in/hsn/sub-chapter-2829/) |
| 2830 | [Non-metal sulfides](https://busy.in/hsn/sub-chapter-2830/) |
| 2831 | [Dithionites & sulphoxylates](https://busy.in/hsn/sub-chapter-2831/) |
| 2832 | [Sulphites: thiosulphates](https://busy.in/hsn/sub-chapter-2832/) |
| 2833 | [Sulphates, alums, peroxosulphates](https://busy.in/hsn/sub-chapter-2833/) |
| 2834 | [Nitrites; nitrates](https://busy.in/hsn/sub-chapter-2834/) |
| 2835 | [Phosphinates & phosphates](https://busy.in/hsn/sub-chapter-2835/) |
| 2836 | [Carbonates & ammonium salts](https://busy.in/hsn/sub-chapter-2836/) |
| 2837 | [Cyanides, cyanide oxides, complexes](https://busy.in/hsn/sub-chapter-2837/) |
| 2839 | [Silicates: Alkali metal silicates](https://busy.in/hsn/sub-chapter-2839/) |
| 2840 | [Borates; peroxoborates (perborates)](https://busy.in/hsn/sub-chapter-2840/) |
| 2841 | [Salts of oxometallic acids](https://busy.in/hsn/sub-chapter-2841/) |
| 2842 | [Inorganic salts](https://busy.in/hsn/sub-chapter-2842/) |
| 2843 | [Precious metal compounds](https://busy.in/hsn/sub-chapter-2843/) |
| 2844 | [Radioactive elements & isotopes](https://busy.in/hsn/sub-chapter-2844/) |
| 2845 | [Isotopes & compounds](https://busy.in/hsn/sub-chapter-2845/) |
| 2846 | [Rare-earth metal compounds](https://busy.in/hsn/sub-chapter-2846/) |
| 2847 | [Hydrogen peroxide](https://busy.in/hsn/sub-chapter-2847/) |
| 2849 | [Carbides](https://busy.in/hsn/sub-chapter-2849/) |
| 2850 | [Hydrides & Nitrides](https://busy.in/hsn/sub-chapter-2850/) |
| 2852 | [Mercury compounds](https://busy.in/hsn/sub-chapter-2852/) |
| 2853 | [Inorganic compounds, compressed air](https://busy.in/hsn/sub-chapter-2853/) |