HSN (Goods)
ITC Eligible
No RCM

25289020

NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING BORATES SEPARATED FROM NATURAL BRINE; NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H3BO3 CALCULATED ON THE DRY WEIGHT- OTHER: NATURAL CALCIUM BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED)

GST Rate
5%
Tax BreakdownTotal: 5%
CGST: 2.5%
SGST: 2.5%

Tax Calculator for 25289020

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E-Way Bill Rules

For natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of h3bo3 calculated on the dry weight- other: natural calcium borates and concentrates thereof (whether or not calcined), the E-Way Bill threshold is ₹50,000. Since the rate is 5%, you must generate a bill if the Taxable Value exceeds ₹47,619.

Example Calculation

  • Base Value: 47,619
  • + GST (5%): 2,380.95
  • Total Invoice: ~₹50,000

Invoice Example

Breakdown for a sample invoice value of ₹1,000:

Taxable Value₹1,000.00
GST (5%)+ ₹50
Total Payable1050

Can I claim ITC?

Yes, if used for business. This reduces your final cash liability.

Visual Guide

Input Tax Credit (ITC) Logic

1. Tax Paid on Purchase- ₹180
2. Tax Collected on Sales+ ₹300
Net Payable to Govt₹120

Compliance & Validation

HSN 25289020 falls under Chapter 25. It is mandatory to mention this code on invoices if your annual turnover exceeds ₹5 Crore. For turnover below ₹5 Crore, mentioning the 4-digit code (2528) is sufficient for B2B invoices.

Ensure that you charge 2.5% CGST and 2.5% SGST for intra-state supplies of natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of h3bo3 calculated on the dry weight- other: natural calcium borates and concentrates thereof (whether or not calcined). For inter-state supplies, the full 5% IGST applies.

Frequently Asked Questions

Q: What is the GST Rate for HSN Code 25289020?

The GST rate for HSN Code 25289020 (NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING BORATES SEPARATED FROM NATURAL BRINE; NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H3BO3 CALCULATED ON THE DRY WEIGHT- OTHER: NATURAL CALCIUM BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED)) is 5%.

Q: Is HSN 25289020 eligible for Input Tax Credit (ITC)?

ITC availability is classified as 'eligible'. Generally, businesses can claim ITC unless used for personal consumption or blocked under Section 17(5).

Q: How to calculate GST amount for NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING BORATES SEPARATED FROM NATURAL BRINE; NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H3BO3 CALCULATED ON THE DRY WEIGHT- OTHER: NATURAL CALCIUM BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED)?

Multiply the taxable value by 0.05. For ₹1000 value, GST is ₹50.

Q: Does Reverse Charge (RCM) apply?

No, standard Forward Charge applies.