Where HSN 2844 30 21 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 28 · Inorganic chemicals; organic and inorganic compounds of precious metals; of rare earth metals, of radio-active elements and of isotopes
- Heading
- 2844 · Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products
- Group
- Compounds of thorium or of uranium depleted in U
- Tariff item
- 2844 30 21 · Thorium oxide
- Unit
- kg.
GST Rate on HSN 2844 30 21
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 210 | 28 | Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel (chapter-wide entry) |
| 5% | Schedule I, S. No. 211 | 28 | Anaesthetics, Potassium Iodate, Iodine, Steam (chapter-wide entry) |
| 5% | Schedule I, S. No. 221 | 28 or 38 | Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 (chapter-wide entry) |
| 18% | Schedule II, S. No. 35 | 28 | All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th September 2025 or other Schedules of this notification] (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 2844 30 21
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 2844 30 21
Schedule 2 of ITC(HS) 2022 marks this tariff item Free (Subject to Policy Condition 1 of the Chapter.). Appendix 4R gives RoDTEP at 0.7% of FOB value for exports from the domestic tariff area and 0.4% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 2844
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 2844 10 00 | Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds | 7.5% |
| 2844 20 00 | Uranium enriched in U and its compounds; 235 plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U, plutonium 235 or compounds of these products | See tariff |
| 2844 30 10 | Uranium depleted in U and thorium and 235 their alloys, unwrought or wrought and compounds thereofUranium depleted in U and its 235 compounds; thorium and its compounds; alloys, dispersions (including… | 7.5% |
| 2844 30 21 | Thorium oxideCompounds of thorium or of uranium depleted in U | 7.5% |
| 2844 30 22 | Thorium hydroxideCompounds of thorium or of uranium depleted in U | 7.5% |
| 2844 30 23 | Thorium nitrateCompounds of thorium or of uranium depleted in U | 7.5% |
| 2844 30 29 | OtherCompounds of thorium or of uranium depleted in U | 7.5% |
| 2844 30 30 | Waste and scrap of uranium depleted in U or of thorium 235Compounds of thorium or of uranium depleted in U | 7.5% |
| 2844 30 90 | OtherCompounds of thorium or of uranium depleted in U | 7.5% |
| 2844 41 00 | Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing tritium or its compounds | 7.5% |
| 2844 42 00 | Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or compounds | 7.5% |
| 2844 43 00 | Other radioactive elements and isotopes and compounds; other alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds | 7.5% |
| 2844 44 00 | Radioactive residues | 7.5% |
| 2844 50 00 | Spent (irradiated) fuel elements (cartridges) of nuclear reactors | 7.5% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.