Chapter 28GST Classification
Inorganic Chemicals
Covers chemical elements, acids, and inorganic compounds.
Based on Customs Tariff ActUpdated: December 2025
Total Codes628
Dominant RateMostly 18%. Some fertilizer grade acids are 5%.
Includes: Acids, Gases, Chemical Elements...
How to find the correct HSN Code in Chapter 28?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 28
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What does Chapter 28 Cover?
Covers chemical elements, acids, and inorganic compounds.
Included
- Sulphuric Acid
- Oxygen
- Chlorine
- Ammonia
Excluded
- Organic ChemicalsGo to Ch 29
- MedicinesGo to Ch 30
Common Confusions
- • Inorganic (Ch 28) vs Organic (Ch 29): Carbon-based is usually 29.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 28
Is Oxygen taxed?
Medical oxygen is 5%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.