HSN code directory

HSN Code 2804: Hydrogen, rare gases and other non-metals

Hydrogen, rare gases and other non-metals


All 8-digit HSN codes under this heading

HSN codeDescription
28041000Hydrogen
28042100Rare gases: argon
28042910Rare gases: - other: helium
28042990Rare gases: - other: other
28043000Nitrogen
28044010Oxygen: medicinal grade
28044090Oxygen: other
28045010Boron; tellurium: boron
28045020Boron; tellurium: tellurium
28046100Silicon: containing by weight not less than 99.99% of silicon
28046900Silicon: other
28047010Phosphorus: phosphorus, black
28047020Phosphorus: phosphorus, red
28047030Phosphorus: phosphorus, white or yellow
28048000Arsenic
28049000Selenium


GST rate guide for this chapter

Most inorganic chemicals are taxed at 18%. A few items used as fertiliser inputs, such as sulphuric acid and ammonia, are taxed at 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.