Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2528 specifically identifies natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 2528 on all Tax Invoices for natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 2528

"Classifying natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Minerals category. AasanKhata automatically monitors these shifts for you."