HSN code · Customs Tariff of India · GST rate
28399090 is the 8-digit HSN code for “Silicates; commercial alkali metal silicates: Other: Other”: tariff item 2839 90 90 under heading 2839 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18% or nil. Search a code or product below, or copy the code for your invoice.
This code
Chapter 28Heading 2839Sub-heading 2839 90Tariff item 2839 90 90
Silicates; commercial alkali metal silicates: Other: Other
Tariff item 2839 90 90 · Heading 2839 · Chapter 28, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
283990908 digits: 28 + 39 + 90 + 902839 90 90OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 28 covers inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of, isotopes. It sits in Section VI, products of the chemical or allied industries.
Silicates; commercial alkali metal silicates.
Other.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
5 entries of the GST rate notifications name this code's chapter or particular goods in its chapter, and they carry 5%, 18% or nil. No single rate is stated for 28399090 here; read each entry's official description against your goods. One of the entries is from a concession notification that applies only when the conditions printed with it are met.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 28; 28 or 38 (this code's chapter) | |||
| Schedule I, S. No. 210Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 28 | Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule I, S. No. 211Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 28 | Anaesthetics, Potassium Iodate, Iodine, Steam | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule I, S. No. 221Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 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 | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule II, S. No. 35Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 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] | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| Concession entries in other notifications for goods in chapter 28 (each applies only when its conditions are met) | |||
| opening paragraphNotification No. 26/2017-Integrated Tax (Rate) (concession; applies only when its conditions are met)Central Tax: Notification No. 26/2017-Central Tax (Rate), opening paragraph (nil) | Chapter 28 | heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India LtdConditions: by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017) | Nilexempt · IGST, CGST and SGST/UTGST nilIn force since 21 September 2017 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Each concession entry names its own Central Tax notification in the table.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 2839, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 283990, goes on B2B tax invoices.
Many businesses show the full 28399090, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 4 entries in force from this date are listed in the GST rate section above.
Concession in force
Notification No. 26/2017-Integrated Tax (Rate), in force since 21 September 2017; Central Tax twin Notification No. 26/2017-Central Tax (Rate). Entry: opening paragraph, nil: “heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd”. Each applies only when its conditions are met.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 2839, silicates; commercial alkali metal silicates. The codes below sit closest to 28399090 in the Customs Tariff of India: the other tariff items under heading 2839 and codes elsewhere in chapter 28. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
28399090, this page's code, is tariff item 2839 90 90 under the same heading.
28401100Heading 2840 · tariff item 2840 11 0028402090Heading 2840 · tariff item 2840 20 90Codes under other headings of chapter 28, inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of, isotopes. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 5 entries of the rate notifications name this code's chapter or particular goods in its chapter, and they carry 5%, 18% or nil: Schedule I, S. No. 210 (5%); Schedule I, S. No. 211 (5%); Schedule I, S. No. 221 (5%); Schedule II, S. No. 35 (18%); Notification 26/2017-Integrated Tax (Rate), opening paragraph (nil). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The entry from Notification 26/2017-Integrated Tax (Rate) applies only when the conditions printed with it are met. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 2839 or 283990; many businesses use the full 28399090.
Tariff item 2839 90 90 of the Customs Tariff of India, First Schedule: “Other”, under sub-heading 2839 90 (“Other”), heading 2839 (“Silicates; commercial alkali metal silicates”), in chapter 28 (inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of, isotopes), Section VI (products of the chemical or allied industries). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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