Chapter 28
Headings in HSN Chapter 28
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 2801 | Fluorine, chlorine, bromine and iodine | 5% / 18% | 2.5% / 5% | 4 |
| 2802 | Sulphur, sublimed or precipitated; colloidal sulphur | 5% / 18% | 5% | 3 |
| 2803 | Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) | 5% / 18% | 5% / 7.5% | 3 |
| 2804 | Hydrogen, rare gases and other non-metals | 5% / 18% | Free / 5% | 16 |
| 2805 | Alkali or alkaline-earth metals; rare-earth metals,scandium and yttrium, whether or not intermixed or interalloyed; mercury | 5% / 18% | Free / 5% | 5 |
| 2806 | Hydrogen chloride (hydrochloric acid); chlorosulphuric acid | 5% / 18% | 7.5% | 2 |
| 2807 | Sulphuric acid; oleum | 5% / 18% | 7.5% | 2 |
| 2808 | Nitric acid; sulphonitric acids | 5% / 18% | 7.5% | 2 |
| 2809 | Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined | 5% / 18% | 5% / 7.5% | 3 |
| 2810 | Oxides of boron; boric acids | 5% / 18% | 7.5% | 2 |
| 2811 | Other inorganic acids and other inorganic oxygen compounds of non-metals | 5% / 18% | 2.5% / 7.5% | 15 |
| 2812 | Halides and halide oxides of non-metals | 5% / 18% | 7.5% | 12 |
| 2813 | Sulphides of non-metals; commercial phosphorus trisulphide | 5% / 18% | 7.5% | 5 |
| 2814 | Ammonia, anhydrous or in aqueous solution | 5% / 18% | 5% | 2 |
| 2815 | Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium | 5% / 18% | 7.5% | 5 |
| 2816 | Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium | 5% / 18% | Free / 7.5% | 3 |
| 2817 | Zinc oxide; zinc peroxide | 5% / 18% | 7.5% | 2 |
| 2818 | Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide | 5% / 18% | 5% / 7.5% | 5 |
| 2819 | Chromium oxides and hydroxides | 5% / 18% | 7.5% | 2 |
| 2820 | Manganese oxides | 5% / 18% | 7.5% | 2 |
| 2821 | Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as fe o 2 3 | 5% / 18% | 7.5% | 3 |
| 2822 | Cobalt oxides and hydroxides; commercial cobalt oxides | 5% / 18% | Free | 3 |
| 2823 | Titanium oxides | 5% / 18% | 7.5% / 10% | 2 |
| 2824 | Lead oxides; red lead and orange lead | 5% / 18% | 7.5% | 3 |
| 2825 | Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides | 5% / 18% | Free / 7.5% | 21 |
| 2826 | Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts | 5% / 18% | 7.5% | 5 |
| 2827 | Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides | 5% / 18% | Free / 7.5% | 19 |
| 2828 | Hypochlorites; commercial calcium hypochlorites; chlorites; hypobromites | 5% / 18% | 7.5% | 10 |
| 2829 | Chlorates and perchlorates; bromates and perbromates; iodates and periodates | 5% / 18% | 7.5% | 8 |
| 2830 | Sulphides; polysulphides, whether or not chemically defined | 5% / 18% | 7.5% | 3 |
| 2831 | Dithionites and sulphoxylates | 5% / 18% | 7.5% | 4 |
| 2832 | Sulphites; thiosulphates | 5% / 18% | 7.5% | 9 |
| 2833 | Sulphates; alums; peroxosulphates (persulphates) | 5% / 18% | Free / 7.5% | 20 |
| 2834 | Nitrites; nitrates | 5% / 18% | Free / 7.5% | 7 |
| 2835 | Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined | 5% / 18% | 7.5% | 16 |
| 2836 | Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate | 5% / 18% | Free / 7.5% | 13 |
| 2837 | Cyanides, cyanide oxides and complex cyanides | 5% / 18% | 7.5% / 10% | 10 |
| 2839 | Silicates; commercial alkali metal silicates | 5% / 18% | 7.5% | 4 |
| 2840 | Borates; peroxoborates (perborates) | 5% / 18% | 7.5% | 5 |
| 2841 | Salts of oxometallic or peroxometallic acids | 5% / 18% | 2.5% / 7.5% | 13 |
| 2842 | Other salts of inorganic acids or peroxoacids, (including aluminosilicates, whether or not chemically defined), other than azides | 5% / 18% | 7.5% | 4 |
| 2843 | Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals | 5% / 18% | 10% | 10 |
| 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 | 5% / 18% | 7.5% | 14 |
| 2845 | Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined | 5% / 18% | 7.5% | 6 |
| 2846 | Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals | 5% / 18% | 7.5% | 6 |
| 2847 | Hydrogen peroxide; whether or not solidified with urea | 5% / 18% | 7.5% | 1 |
| 2849 | Carbides, whether or not chemically defined | 5% / 18% | 7.5% | 6 |
| 2850 | Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849 | 5% / 18% | 7.5% | 6 |
| 2852 | Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams | 5% / 18% | 7.5% | 2 |
| 2853 | Phosphides, whether or not chemically defined,excluding ferrophosphorus; other inor- ganic compounds (including distilled or conductivity water and water of similar purity); liquid air… | 5% / 18% | 7.5% | 7 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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 or speak to our CA team before you act on it.