---
title: "2840 HSN Code | HSN Code for Borates; peroxoborates (perborates) in India"
description: "Know more about 2840 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2840 covering Borates; peroxoborates (perborates)."
canonical: "https://busy.in/hsn/sub-chapter-2840/"
---

# HSN Sub-chapter 2840: Borates; peroxoborates (perborates)

Borates; peroxoborates (perborates)

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 |
| --- | --- |
| 28401100 | [Anhydrous Refined Borax](https://busy.in/hsn/hsn-28401100/) |
| 28401900 | [Other Disodium Tetraborate](https://busy.in/hsn/hsn-28401900/) |
| 28402010 | [Magnesium Borate](https://busy.in/hsn/hsn-28402010/) |
| 28402090 | [Other Borates](https://busy.in/hsn/hsn-28402090/) |
| 28403000 | [Peroxoborates](https://busy.in/hsn/hsn-28403000/) |

## Frequently asked questions

### What products are classified under HSN 2840

It includes Borates; peroxoborates (perborates)

### How should I document Borates; peroxoborates (perborates) sent for job work?

Use a delivery challan for sending Borates; peroxoborates (perborates) to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### Does MRP, weight or pack size change GST treatment for Borates; peroxoborates (perborates)?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### Can I claim ITC on inputs and services used for Borates; peroxoborates (perborates)?

If your outward supply of Borates; peroxoborates (perborates) 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.

### Any special steps when selling Borates; peroxoborates (perborates) 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.

### How are warranty replacements of Borates; peroxoborates (perborates) 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.

## India's trade performance: HSN Sub-Chapter 2840 (FY 2024-25)

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

- Exports: ₹69 Cr (+10.39% YoY) — 0.0019% of India's total exports
- Imports: ₹927 Cr (+29.66% YoY) — 0.0152% of India's total imports
- Trade balance: −₹858 Cr (Deficit); surplus rank #937 of 1233 sub-chapters
- Share of Chapter 28: 0.20% of its exports; import side 0.96%
- Rank within Chapter 28: #39 of 50 by export value; import-side #13

### Key metrics

- Export CAGR: 19.49% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #872 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +59.66% in FY 2021-22
- Contribution to Ch. 28: 0.20% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2840

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 | 23.62 | 0.0010% | — | 0.17% | 368.00 | 0.0102% | — | 0.69% | −344.38 | #930 |
| FY 2019-20 | 35.31 | 0.0016% | +49.49% | 0.28% | 348.70 | 0.0104% | −5.24% | 0.77% | −313.39 | #885 |
| FY 2020-21 | 40.90 | 0.0019% | +15.83% | 0.33% | 422.36 | 0.0145% | +21.12% | 0.83% | −381.46 | #862 |
| FY 2021-22 | 65.30 | 0.0021% | +59.66% | 0.33% | 506.31 | 0.0111% | +19.88% | 0.66% | −441.01 | #841 |
| FY 2022-23 | 81.19 | 0.0022% | +24.33% | 0.30% | 726.70 | 0.0126% | +43.53% | 0.71% | −645.51 | #832 |
| FY 2023-24 | 62.27 | 0.0017% | −23.30% | 0.23% | 714.68 | 0.0127% | −1.65% | 0.94% | −652.41 | #876 |
| FY 2024-25 | 68.74 | 0.0019% | +10.39% | 0.20% | 926.62 | 0.0152% | +29.66% | 0.96% | −857.88 | #872 |

- CAGR (7-year): exports 19.49%/yr, imports 16.64%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2840 export-import analysis

### Consistent export growth: 19.49% CAGR over 7 years

India's exports under HSN Sub-Chapter 2840 have grown at a compound annual rate of 19.49% over 7 fiscal years, rising from ₹23.62 Crore in FY 2018-19 to ₹68.74 Crore in FY 2024-25.

### HSN Sub-Chapter 2840 ranked #872 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2840 ranks #872 out of 1233 sub-chapters by total export value. Within Chapter 28, it ranks #39 of 50. By trade surplus, it ranks #937 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 2840 exports

The strongest single-year export movement for HSN Sub-Chapter 2840 was recorded in FY 2021-22, when exports surged by 59.66% over the prior year.

### India records a trade deficit of ₹857.88 Crore in HSN Sub-Chapter 2840 goods

In FY 2024-25, India's imports of ₹926.62 Cr exceeded exports of ₹68.74 Cr, resulting in a trade deficit of ₹857.88 Crore — ranking #937 of 1233 by surplus magnitude.

### Import growth of 16.64% CAGR signals rising demand for Borates; peroxoborates (perborates)

India's imports under HSN Sub-Chapter 2840 have grown at 16.64% CAGR, reaching ₹926.62 Crore in FY 2024-25.

### HSN Sub-Chapter 2840 contributes 0.20% of Chapter 28 exports — ranked #39

Among the 50 sub-chapters under Chapter 28, HSN Sub-Chapter 2840 ranks #39 by export value — accounting for 0.20% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.96% share (rank #13).

## 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 |
| #39 | HSN Sub-Chapter 2840: Borates; peroxoborates (perborates) (this hsn sub-chapter) | ₹69 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/) |
| 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/) |
| 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/) |