Chapter 28GST Classification

Inorganic Chemicals

Inorganic Chemicals. Acids, Bases, Oxides. Mostly 18%.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes628
Dominant RateMostly 18%. Some fertilizer grade acids are 5%.
Key: Acids, Gases, Chemical Elements

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 2801).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 28

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Analysis of Chapter 28

Inorganic Chemicals. Acids, Bases, Oxides. Mostly 18%.

Included

  • Sulphuric Acid
  • Oxygen
  • Chlorine
  • Ammonia

Excluded

Expert insights

Chemical fertilizer is Ch 31. Pure chemicals are Ch 28.

  • Inorganic (Ch 28) vs Organic (Ch 29): Carbon-based is usually 29.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 28

Is Oxygen taxed?

Medical oxygen is 5%.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.