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
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
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.