HSN Code 28401100 provides the tax classification for Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Anhydrous under Chapter 28 – Inorganic Chemicals, Organic of the GST tariff. Businesses dealing in Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Anhydrous must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized 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 28401100
Goods classified as Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Anhydrous under HSN 28401100 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 28 – Inorganic Chemicals, Organic products.
Who Should Use HSN Code 28401100?
All businesses supplying Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Anhydrous are obligated to use HSN 28401100 on tax invoices. From producers to retailers within Inorganic Chemicals, Organic, Chapter 28 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Commencing trade in Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Anhydrous? Secure GST registration to handle taxes on HSN 28401100 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
Accurate application of HSN Code 28401100 for Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Anhydrous enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 28 – Inorganic Chemicals, Organic should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 28401100 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 28401100 for accurate classification of Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Anhydrous.
Can I claim input tax credit on Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Anhydrous purchases?
Yes, registered businesses can claim input tax credit on Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Anhydrous purchases made under HSN 28401100. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
What is the difference between CGST and IGST for HSN 28401100?
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Anhydrous is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Anhydrous domestically?
No, Import Export Code is only required if you plan to import or export Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Anhydrous internationally. For domestic trade within Inorganic Chemicals, Organic, GST registration is sufficient.
