Chapter 2853 Tariff Headings
HSN Codes Chapter 28: Inorganic chemicals
Chapter 28 of the GST HSN tariff classifies inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. This chapter contains 53 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 28
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Carbon (Carbon Blacks And Other Forms Of Carbon Not Elsewhere Specified Or Included)
GST Rate:
5%
5%
18%
Hydrogen, Rare Gases And Other Non-Metals
GST Rate:
5%Applies to some sub-codes
Alkali Or Alkaline-Earth Metals, Rare-Earth Metals,Scandium And Yttrium, Whether Or Not Intermixed Or Interalloyed, Mercury
GST Rate:
5%Applies to some sub-codes
Hhydrogen Chloride (Hydrochloric Acid), Chlorosulphuric Acid
GST Rate:
5%
5%
18%
Diphosphorus Pentaoxide; Phosphoric Acid; Polyphosphoric Acids, Whether Or Not Chemically Defined
GST Rate:
5%
Other Inorganic Acids And Other Inorganic Oxygen Compounds Of Non-Metals
GST Rate:
5%
5%
18%
Sulphides Of Non-Metals; Commercial Phosphorus Trisulphide
GST Rate:
5%
5%
18%
Sodium Hydroxide (Caustic Soda), Potassium Hydroxide (Caustic Potash), Peroxides Of Sodium Or Potassium
GST Rate:
5%
5%
18%
Hydroxide And Peroxide Of Magnesium; Oxides, Hydroxides And Peroxides, Of Strontium Or Barium
GST Rate:
5%
5%
18%
Artificial Corundum, Whether Or Not Chemically Defined; Aluminium Oxide; Aluminium Hydroxide
GST Rate:
5%
5%
18%
IRON OXIDES AND HYDROXIDES; EARTH COLOURS CONTAINING 70% OR MORE BY WEIGHT OF COMBINED IRON EVALUATED AS Fe2O3
GST Rate:
5%
5%
18%
Cobalt Oxides And Hydroxides; Commercial Cobalt Oxides
GST Rate:
5%
5%
18%
Hydrazine And Hydroxylamine And Their Inorganic Salts; Other Inorganic Bases; Other Metal Oxides, Hydroxides And Peroxides
GST Rate:
5%
5%
18%
Fluorides, Fluorosilicates, Fluoroaluminates And Other Complex Fluorine Salts
GST Rate:
5%
5%
18%
Chlorides, Chloride Oxides And Chloride Hydroxides, Bromides And Bromide Oxides, Iodides And Iodide Oxides
GST Rate:
5%
5%
18%
Hypochlorites ; Commercial Calcium Hypochlorites; Chlorites; Hypobromites
GST Rate:
5%
5%
18%
Chlorates And Perchlorates, Bromates And Perbromates, Iodates And Periodates
GST Rate:
5%
5%
18%
Sulphides; Polysulphides, Whether Or Not Chemically Defined
GST Rate:
5%
5%
18%
Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates, Polyphosphates Whether Or Not Chemically Defined
GST Rate:
0% (Nil / exempt)
Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate
GST Rate:
5%
5%
18%
Fulminates, Cyanates And Thiocyanates - Fulminates, Cyanates And Thiocyanates : Fulminates
GST Rate:
5%
Other Salts Of Inorganic Acids Or Peroxoacids, (Including Aluminosilicates, Whether Or Not Chemically Defined), Other Than Azides
GST Rate:
5%
5%
18%
Colloidal Precious Metals; Inorganic Or Organic Compounds Of Precious Metals, Whether Or Not Chemically Defined; Amalgams Of Precious Metals
GST Rate:
5%
5%
18%
Radioactive Chemical Elements And Radioactive Isotopes (Including The Fissile Or Fertile Chemical Elements And Isotopes) And Their Compounds; Mixtures And Residues Containing These Products
GST Rate:
5%
5%
18%
Isotopes Other Than Those Of Heading 2844; Compounds, Inorganic Or Organic, Of Such Isotopes, Whether Or Not Chemically Defined
GST Rate:
5%
Compounds, Inorganic Or Organic, Of Rare-Earth Metals, Of Yttrium Or Of Scandium Or Of Mixtures Of These Metals
GST Rate:
5%
5%
18%
Phosphides, Whether Or Not Chemically Defined, Excluding Ferrophosphorus
GST Rate:
5%
5%
18%
Hydrides, Nitrides, Azides, Silicides And Borides, Whether Or Not Chemically Defined, Other Than Compounds Which Are Also Carbides Of Heading 2849
GST Rate:
5%
5%
18%
Inorganic Or Organic Compounds Of Mercury, Whether Or Not Chemically Defined, Excluding Amalgams
GST Rate:
5%
5%
18%
Phosphides, Whether Or Not Chemically Defined,Excluding Ferrophosphorus, Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity), Liquid Air (Whether Or Not Rare Gases Have Been Removed), Compressed Air, Amalgams, Other Than Amalgams Of Precious Metals
GST Rate:
5%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |