Under the GST regime, HSN Code 28401900 classifies Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Other within Chapter 28 – Inorganic Chemicals, Organic. This code is essential for businesses to correctly calculate and remit taxes on Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Other. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using 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 28401900
For Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Other classified under HSN Code 28401900, tax computation follows GST principles. CGST at 0.09 plus SGST/UTGST at 0.09 covers intrastate sales. IGST at 0.18 applies to interstate transactions. kg. is the prescribed measurement for Inorganic Chemicals, Organic under Chapter 28.
Who Should Use HSN Code 28401900?
Manufacturers, wholesalers, retailers, and exporters dealing in Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Other are required to mention HSN 28401900 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 Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Other? Secure GST registration to handle taxes on HSN 28401900 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 HSN Code 28401900 usage for Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Other simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 28 – Inorganic Chemicals, Organic to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
What is HSN Code 28401900 used for?
HSN Code 28401900 is used to classify Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Other under Chapter 28 – Inorganic Chemicals, Organic for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
What are the GST rates applicable on HSN 28401900?
For Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Other, CGST applies at 0.09 and SGST/UTGST at 0.09 for intrastate supplies. Interstate transactions are taxed under IGST at 0.18.
Do I need GST registration to trade in Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Other?
Yes, GST registration is mandatory for businesses dealing in Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Other under HSN 28401900. This enables you to legally collect taxes and claim input credits on purchases.
What registrations are required for importing Borates; Peroxoborates (Perborates) - Disodium Tetraborate (Refined Borax) : Other?
For importing goods under Inorganic Chemicals, Organic, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
