Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. Chapter 28: Inorganic chemicals, organic or inorganic compounds of precious metals.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| Entries for the whole of Chapter 28 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 28 | Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel Notification 9/2025-CT(R), Schedule I, S.No. 210 |
| 5%2.5% + 2.5% | 28 | Anaesthetics, Potassium Iodate, Iodine, Steam Notification 9/2025-CT(R), Schedule I, S.No. 211 |
| 5%2.5% + 2.5% | 28 or 38 | Micronutrients, which are covered under serial number 1(g) 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 Notification 9/2025-CT(R), Schedule I, S.No. 221 |
| 18%9% + 9% | 28 | All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th September 2025 or other Schedules of this notification] Notification 9/2025-CT(R), Schedule II, S.No. 35 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 2843 in the GSTN HSN master (15 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 2843 10 | COLLOIDAL PRECIOUS METALS : | – | |
| 2843 10 10 | OF GOLD | – | Save |
| 2843 10 20 | OF SILVER | – | Save |
| 2843 10 90 | OTHER | – | Save |
| 2843 21 | SILVER NITRATE | – | |
| 2843 21 00 | SILVER NITRATE | – | Save |
| 2843 29 | OTHER | – | |
| 2843 29 00 | OTHER | – | Save |
| 2843 30 | GOLD COMPOUNDS | – | |
| 2843 30 00 | GOLD COMPOUNDS | – | Save |
| 2843 90 | OTHER COMPOUNDS, AMALGAMS : | – | |
| 2843 90 11 | SODIUM AUROUS THIOSULPHATE | – | Save |
| 2843 90 12 | NOBLE METAL SOLUTIONS OF PLATINUM, RHODIUM AND PALLADIUM | – | Save |
| 2843 90 19 | OTHER | – | Save |
| 2843 90 20 | AMALGAMS | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (2843) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
