---
title: "2810 HSN Code | HSN Code for Oxides of boron in India"
description: "Know more about 2810 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2810 covering Oxides of boron."
canonical: "https://busy.in/hsn/sub-chapter-2810/"
---

# HSN Sub-chapter 2810: Oxides of boron

Oxides of boron; boric acids

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 |
| --- | --- |
| 28100010 | [Sulfuric Acid](https://busy.in/hsn/hsn-28100010/) |
| 28100020 | [Oleum (Fuming Sulfuric Acid)](https://busy.in/hsn/hsn-28100020/) |

## Frequently asked questions

### What products are classified under HSN 2810

It includes Oxides of boron

### How are warranty replacements of Oxides of boron 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.

### If I repair and return Oxides of boron, 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.

### What should my invoice and records include for Oxides of boron?

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.

### How do I bill a kit or combo that includes Oxides of boron?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Can I claim ITC on inputs and services used for Oxides of boron?

If your outward supply of Oxides of boron is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

## India's trade performance: HSN Sub-Chapter 2810 (FY 2024-25)

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

- Exports: ₹24 Cr (+17.76% YoY) — 0.0006% of India's total exports
- Imports: ₹109 Cr (+75.82% YoY) — 0.0018% of India's total imports
- Trade balance: −₹85 Cr (Deficit); surplus rank #706 of 1233 sub-chapters
- Share of Chapter 28: 0.07% of its exports; import side 0.11%
- Rank within Chapter 28: #49 of 50 by export value; import-side #34

### Key metrics

- Export CAGR: 14.33% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #985 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +133.26% in FY 2022-23
- Contribution to Ch. 28: 0.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2810

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 | 10.78 | 0.0005% | — | 0.08% | 31.41 | 0.0009% | — | 0.06% | −20.63 | #1004 |
| FY 2019-20 | 12.35 | 0.0006% | +14.56% | 0.10% | 23.61 | 0.0007% | −24.83% | 0.05% | −11.26 | #987 |
| FY 2020-21 | 16.51 | 0.0008% | +33.68% | 0.13% | 36.70 | 0.0013% | +55.44% | 0.07% | −20.19 | #959 |
| FY 2021-22 | 17.86 | 0.0006% | +8.18% | 0.09% | 46.73 | 0.0010% | +27.33% | 0.06% | −28.87 | #981 |
| FY 2022-23 | 41.66 | 0.0012% | +133.26% | 0.16% | 63.89 | 0.0011% | +36.72% | 0.06% | −22.23 | #918 |
| FY 2023-24 | 20.44 | 0.0006% | −50.94% | 0.08% | 61.82 | 0.0011% | −3.24% | 0.08% | −41.38 | #995 |
| FY 2024-25 | 24.07 | 0.0006% | +17.76% | 0.07% | 108.69 | 0.0018% | +75.82% | 0.11% | −84.62 | #985 |

- CAGR (7-year): exports 14.33%/yr, imports 22.99%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2810 export-import analysis

### Consistent export growth: 14.33% CAGR over 7 years

India's exports under HSN Sub-Chapter 2810 have grown at a compound annual rate of 14.33% over 7 fiscal years, rising from ₹10.78 Crore in FY 2018-19 to ₹24.07 Crore in FY 2024-25.

### HSN Sub-Chapter 2810 ranked #985 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2810 ranks #985 out of 1233 sub-chapters by total export value. Within Chapter 28, it ranks #49 of 50. By trade surplus, it ranks #706 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 2810 exports

The strongest single-year export movement for HSN Sub-Chapter 2810 was recorded in FY 2022-23, when exports surged by 133.26% over the prior year.

### India records a trade deficit of ₹84.62 Crore in HSN Sub-Chapter 2810 goods

In FY 2024-25, India's imports of ₹108.69 Cr exceeded exports of ₹24.07 Cr, resulting in a trade deficit of ₹84.62 Crore — ranking #706 of 1233 by surplus magnitude.

### Import growth of 22.99% CAGR signals rising demand for Oxides of boron

India's imports under HSN Sub-Chapter 2810 have grown at 22.99% CAGR, reaching ₹108.69 Crore in FY 2024-25.

### HSN Sub-Chapter 2810 contributes 0.07% of Chapter 28 exports — ranked #49

Among the 50 sub-chapters under Chapter 28, HSN Sub-Chapter 2810 ranks #49 by export value — accounting for 0.07% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.11% share (rank #34).

## 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 |
| #49 | HSN Sub-Chapter 2810: Oxides of boron (this hsn sub-chapter) | ₹24 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/) |
| 2805 | [Rare-earth metals & mercury](https://busy.in/hsn/sub-chapter-2805/) |
| 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/) |
| 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/) |