Precipitated silica HSN Code

Understanding the HSN Code for Precipitated Silica

Precipitated silica, a synthetic amorphous form of silicon dioxide (SiO2​), is a fine, white, powdery material known for its high porosity and surface area. It plays a crucial role as a functional additive in diverse industries, from reinforcing rubber in tires and improving flow in food products to acting as an abrasive in toothpastes. For businesses dealing with precipitated silica in India, knowing its correct HSN (Harmonized System of Nomenclature) code is essential for accurate GST (Goods and Services Tax) compliance.

The HSN classification system is a global standard for categorizing goods for customs and taxation. For Precipitated Silica, its classification primarily falls under Chapter 28 or Chapter 38, depending on its specific chemical nature and whether it’s a defined chemical or a prepared mixture.

Inorganic Chemicals: Chapter 28

While the data provided mentions “precipitated sulfur” under HSN 28020020, which is also an inorganic chemical and has a “precipitated” form, precipitated silica is distinctly different.

Precipitated silica, as a synthesized inorganic chemical compound of silicon and oxygen, could conceptually be placed under Chapter 28: “Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.”

Specifically, within Chapter 28, silicon dioxide (silica) typically falls under HSN 2811: “Other inorganic acids and other inorganic oxygen compounds of non-metals.” The sub-heading 28112200 is for “Silicon dioxide,” which includes various forms of silica. However, this is usually for more general or naturally occurring silicon dioxide. Given its manufacturing process (precipitation from silicate solutions), it’s considered a specific prepared form.

Miscellaneous Chemical Products: Chapter 38

Often, prepared forms of silica, especially amorphous ones like precipitated silica and silica gel, are classified under Chapter 38: “Miscellaneous chemical products.” This chapter is for various chemical products and preparations not specified elsewhere in the HSN.

The most common and accurate HSN code for Precipitated Silica found in broader HSN resources, and often applied in practice, is 38249925: “Precipitated silica and silica gel.” This code specifically bundles these two amorphous forms of silica.

Both these classifications, whether under 2811 (as silicon dioxide) or more specifically under 3824 (as a prepared chemical product), lead to a consistent GST rate.

Precipitated Silica, regardless of its specific HSN sub-code (28112200 or 38249925), typically attracts an 18% GST rate in India. This rate has been largely consistent since July 1, 2017.

It’s important to differentiate precipitated silica from natural silica sands (like HSN 250510, which have a 5% GST) or specialized silica-containing refractory materials (like HSN 690220 or 690320, which have an 18% GST). Precipitated silica is a manufactured, amorphous product with specific properties for industrial applications.

For businesses dealing with precipitated silica, confirming the precise HSN code based on its specific composition, form, and intended use is crucial for correct tax compliance.