HSN Code 28445000 -- – Radioactive chemical elements and radioactive isotopes (including the fissile or (GST Rate 5%)

HSN Code 28445000

Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds mixtures and residues containing these products - spent (irradiated) fuel elements (cartridges) of nuclear reactors

HSN28445000

Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds mixtures and residues containing these products - spent (irradiated) fuel elements (cartridges) of nuclear reactors

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 2844
Subheading: 284450
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Radioactive chemical elements and radioactive isotopes (including the fissile or. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 28445000?
HSN Code 28445000 is the official Harmonized System of Nomenclature code for Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes), as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 28445000?
HSN Code 28445000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 28445000 belong to?
HSN Code 28445000 falls under Chapter 28 -- Inorganic chemicals of the GST tariff.
Scroll to Top