Chapter 28 of the GST framework covers Inorganic Chemicals, Organic, and HSN Code 28289020 specifically identifies Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites - Other : Potassium Hypochlorites for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites - Other : Potassium Hypochlorites. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 28 – Inorganic Chemicals, Organic
Below are related HSN codes from Chapter 28 – Inorganic Chemicals, Organic for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Inorganic Chemicals, Organic... | 28011000 | Fluorine, Chlorine, Bromine And Iodine - Chlorine | 0.09 | 0.09 | 0.18 |
| Inorganic Chemicals, Organic... | 28012000 | Fluorine, Chlorine, Bromine And Iodine - Iodine | 0.06 | 0.06 | 0.12 |
| Inorganic Chemicals, Organic... | 28013010 | Fluorine, Chlorine, Bromine And Iodine - Fluorine;... | 9.00% | 9.00% | 18.00% |
| Inorganic Chemicals, Organic... | 28013020 | Fluorine, Chlorine, Bromine And Iodine - Fluorine;... | 0.09 | 0.09 | 0.18 |
| Inorganic Chemicals, Organic... | 28020010 | Sulphur, Sublimed Or Precipitated; Colloidal Sulph... | 9.00% | 9.00% | 18.00% |
| Inorganic Chemicals, Organic... | 28020020 | Sulphur, Sublimed Or Precipitated; Colloidal Sulph... | 9.00% | 9.00% | 18.00% |
| Inorganic Chemicals, Organic... | 28020030 | Sulphur, Sublimed Or Precipitated; Colloidal Sulph... | 0.09 | 0.09 | 0.18 |
| Inorganic Chemicals, Organic... | 28030010 | Carbon (Carbon Blacks And Other Forms Of Carbon No... | 9.00% | 9.00% | 18.00% |
| Inorganic Chemicals, Organic... | 28030020 | Carbon (Carbon Blacks And Other Forms Of Carbon No... | 9.00% | 9.00% | 18.00% |
| Inorganic Chemicals, Organic... | 28030090 | Carbon (Carbon Blacks And Other Forms Of Carbon No... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 28289020
The tax structure for Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites - Other : Potassium Hypochlorites under HSN Code 28289020 follows a dual taxation model. CGST is levied at 9.00% and SGST/UTGST at 9.00% for intrastate sales. Interstate transactions attract IGST at 18.00%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 28 – Inorganic Chemicals, Organic.
Who Should Use HSN Code 28289020?
Traders, manufacturers, and importers of Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites - Other : Potassium Hypochlorites are required to mention HSN Code 28289020 on all GST documents. This Inorganic Chemicals, Organic classification under Chapter 28 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Looking to deal in Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites - Other : Potassium Hypochlorites? GST registration is your first compliance requirement for HSN 28289020 goods. International traders in Inorganic Chemicals, Organic products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate application of HSN Code 28289020 for Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites - Other : Potassium Hypochlorites enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 28 – Inorganic Chemicals, Organic should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 28289020 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 28289020 for accurate classification of Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites - Other : Potassium Hypochlorites.
Can I claim input tax credit on Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites - Other : Potassium Hypochlorites purchases?
Yes, registered businesses can claim input tax credit on Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites - Other : Potassium Hypochlorites purchases made under HSN 28289020. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
What is the difference between CGST and IGST for HSN 28289020?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites - Other : Potassium Hypochlorites is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites - Other : Potassium Hypochlorites domestically?
No, Import Export Code is only required if you plan to import or export Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites - Other : Potassium Hypochlorites internationally. For domestic trade within Inorganic Chemicals, Organic, GST registration is sufficient.
