GST Tax Rates for Inorganic chemicals – Nuclear fuels

 

Introduction

The GST tax rate has been released by the government of India along with the GST rate schedule. Under this article, we wish to present the GST tax rates on chapter 28 Inorganic chemicals along with the main heading of HSN code.

 

Chapter-28- Inorganic chemicals

This chapter contains the GST tax rates released by the government on Inorganic chemicals which are covered under chapter 28 of HSN code.

 

1. Inorganic chemicals taxed at NIL rate of  GST

There is no item here.

 

2. Inorganic chemicals taxed at 5 % rate of GST

HSN Code	Description
	Thorium oxalate
	Enriched KBF4 (enriched potassium fluroborate)
	Enriched elemental boron
	Nuclear fuel
2805 11	Nuclear grade sodium
2845	Heavy water and other nuclear fuels
2853	Compressed air

 

3. Inorganic chemicals taxed at 12% rate of GST

HSN Code	Description
2847	Medicinal grade hydrogen peroxide
28	Anaesthetics
28	Potassium Iodate
2801 20	Iodine
	Micronutrients, which   are   covered under serial number 1(f)  of  Schedule  1, Part           (A) of  the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
	Dicalcium phosphate (DCP) of animal feed grade conforming      to IS specification No.5470 : 2002
	Steam

 

4. Inorganic chemicals taxed at 18 % rate of GST 

HSN Code	Description
2801	Fluorine, chlorine,bromine and iodine.
2802	Fluorine, chlorine,bromine and iodine.
2803	Carbon (carbon   blacks   and other forms of carbon not elsewhere specified or included)
2804	Hydrogen, rare gases and other non- metals
2805	Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or inter alloyed; mercury.
2806	Hydrogen chloride (hydrochloric acid); chloro sulphuric acid.
2807	Sulphuric acid; oleum
2808	Nitric acid; sulphonitric acids
2809	Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined
2810	Oxides of boron; boric acids
2811	Other inorganic  acids  and other inorganic oxygen            compounds of non-metals
2812	Halides and halide oxides of non-metals.
2813	Sulphides of non-metals; commercial phosphorus trisulphide.
2814	Ammonia, anhydrous or in aqueous solution
2815	Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.
2816	Hydroxide and peroxide of magnesium; oxides, hydroxides andperoxides,of strontium or barium.
2817	Zinc oxide; zinc peroxide.
2818	Artificial corundum,   whether or      not        chemically defined; aluminium oxide;           aluminium hydroxide.
2819	Chromium oxides and hydroxides.
2820	Manganese oxides
2821	Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3
2822	Cobalt oxides and hydroxides; commercial   cobalt oxides
2823	Titanium oxides
2824	Lead oxides; red lead and orange lead.
2825	Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides hydroxides and peroxides.
2826	Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.
2827	Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
2828	Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites.
2829	Chlorates and perchlorates; bromates and perbromates; iodates and periodates.
2830	Sulphides; polysulphides, whether or not chemically defined.
2831	Dithionites and sulphoxylates.
2832	Sulphites; thiosulphates
2833	Sulphates; alums; peroxosulphates (persulphates).
2834	Nitrites; nitrates.
2835	Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.
2836	Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate.
2837	Cyanides, cyanide oxides and complex cyanides.
2839	Silicates; commercial  alkali metal silicates.
2840	Borates; peroxoborates (perborates).
2841	Salts of oxometallic or peroxometallic acids.
2842	Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically  defined), other than azides.
2843	Colloidal precious metals; inorganic  or  organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.
2844	Radioactive chemical elements and   radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
2846	Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.
2847	Hydrogen peroxide, whether or not solidified with urea.
2848	Phosphides, whether or not chemically defined, excluding ferrophosphorus
2849	Carbides, whether or   not chemically defined.
2850	Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849.
2852	Inorganic or organic compounds of mercury ,whether or not chemically defined, excluding amalgams

 

5. Inorganic chemicals taxed at 28 % rate of GST

There is no item here.

 

Conclusion

We have mentioned here the GST tax rates on Inorganic chemicals which are covered under chapter 28 of the HSN code. In case you have any query, you can contact us at info@hubco.in