Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2805 specifically identifies nuclear grade sodium 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 2805 on all Tax Invoices for nuclear grade sodium
✓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 2805

"Classifying nuclear grade sodium correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Chemicals category. AasanKhata automatically monitors these shifts for you."