Chapter 28 of the GST framework covers Inorganic Chemicals, Organic, and HSN Code 28369920 specifically identifies Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate - Other : - Other : Magnesium Carbonate for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate - Other : - Other : Magnesium Carbonate. 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 28369920
The taxation of Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate - Other : - Other : Magnesium Carbonate under HSN Code 28369920 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use kg. for Inorganic Chemicals, Organic goods under Chapter 28.
Who Should Use HSN Code 28369920?
Manufacturers, wholesalers, retailers, and exporters dealing in Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate - Other : - Other : Magnesium Carbonate are required to mention HSN 28369920 on all tax documents. This classification under Inorganic Chemicals, Organic applies to businesses of all sizes operating within Chapter 28. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Commencing trade in Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate - Other : - Other : Magnesium Carbonate? Secure GST registration to handle taxes on HSN 28369920 classified goods. Businesses with international operations in Inorganic Chemicals, Organic need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Correct HSN Code 28369920 application for Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate - Other : - Other : Magnesium Carbonate ensures smooth input credit utilization and assessment processes. Track 9.00%, 9.00%, and 18.00% rate changes for Chapter 28 – Inorganic Chemicals, Organic through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 28369920 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 28369920 for accurate classification of Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate - Other : - Other : Magnesium Carbonate.
Can I claim input tax credit on Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate - Other : - Other : Magnesium Carbonate purchases?
Yes, registered businesses can claim input tax credit on Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate - Other : - Other : Magnesium Carbonate purchases made under HSN 28369920. 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 28369920?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate - Other : - Other : Magnesium Carbonate 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 Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate - Other : - Other : Magnesium Carbonate domestically?
No, Import Export Code is only required if you plan to import or export Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate - Other : - Other : Magnesium Carbonate internationally. For domestic trade within Inorganic Chemicals, Organic, GST registration is sufficient.
