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 purposes. With HSN Sub Chapter 2805, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rare-earth metals & mercury.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

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

28

HSN Code

2805

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 2805

Following tariff HSN codes fall under Rare-earth metals & mercury.

Tariff HSN

28051100

Description

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

Tariff HSN

28051100

Description

CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Sodium

Tariff HSN

28051200

Description

CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Calcium

Tariff HSN

28051900

Description

CHEMICAL ELEMENTS : Alkali or alkaline-earth metals : Other

Tariff HSN

28053000

Description

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

Tariff HSN

28054000

Description

CHEMICAL ELEMENTS : Mercury

India’s Trade Performance — HSN Sub-Chapter 2805 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹25 Cr

−11.59% vs FY 2023-24

0.0007% of India’s total exports

India’s Imports

FY 2024-25

₹623 Cr

−3.81% vs FY 2023-24

0.0102% of India’s total imports

Trade Balance

FY 2024-25

−₹598 Cr

Trade Deficit

Surplus rank #889 of 1233 subchapters

% of Chapter 28

FY 2024-25

0.07%

Share of Chapter 28’s total exports in FY 2024-25

Import side: 0.65% of Chapter 28’s imports

Rank Within Chapter 28

FY 2024-25

#48 of 50

Position by export value among subchapters in Chapter 28

Import-side rank: #20 of 50

At a glance

−11.84%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#981

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+65.95%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.07%

Contribution to Ch. 28

Share of Chapter 28 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #827

Balance

−452.73

Exports

53.15 ₹ Cr

0.0023% share

— YoY

0.38% of Ch. 28

Imports

505.88 ₹ Cr

0.0141% share

— YoY

0.95% of Ch. 28

FY 2019-20 Exp. Rank #828

Balance

−367.48

Exports

54.27 ₹ Cr

0.0025% share

+2.11% YoY

0.43% of Ch. 28

Imports

421.75 ₹ Cr

0.0126% share

−16.63% YoY

0.94% of Ch. 28

FY 2020-21 Exp. Rank #921

Balance

−436.89

Exports

24.23 ₹ Cr

0.0011% share

−55.35% YoY

0.20% of Ch. 28

Imports

461.12 ₹ Cr

0.0158% share

+9.33% YoY

0.90% of Ch. 28

FY 2021-22 Exp. Rank #901

Balance

−645.65

Exports

40.21 ₹ Cr

0.0013% share

+65.95% YoY

0.20% of Ch. 28

Imports

685.86 ₹ Cr

0.0150% share

+48.74% YoY

0.90% of Ch. 28

FY 2022-23 Exp. Rank #935

Balance

−828.72

Exports

33.18 ₹ Cr

0.0009% share

−17.48% YoY

0.12% of Ch. 28

Imports

861.90 ₹ Cr

0.0150% share

+25.67% YoY

0.84% of Ch. 28

FY 2023-24 Exp. Rank #967

Balance

−619.57

Exports

28.22 ₹ Cr

0.0008% share

−14.95% YoY

0.11% of Ch. 28

Imports

647.79 ₹ Cr

0.0115% share

−24.84% YoY

0.86% of Ch. 28

FY 2024-25 Exp. Rank #981

Balance

−598.16

Exports

24.95 ₹ Cr

0.0007% share

−11.59% YoY

0.07% of Ch. 28

Imports

623.11 ₹ Cr

0.0102% share

−3.81% YoY

0.65% of Ch. 28

CAGR · 7-Year

Exports

−11.84% /yr

Imports

3.53% /yr

Consistently Deficit
Chapter 28 total

reference, FY 2024-25

Export

₹34,411.05 Cr

Import

₹96,471.59 Cr

Trade Balance

−62,060.54

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

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 2805 ranks #981 out of 1233 subchapters 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 subchapters 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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 2805 and GST compliance.

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.

Explore More HSN Codes from Chapter 28