Silica HSN Code

Understanding the Diverse World of Silica HSN Codes

The HSN classification for “Silica” is not a single code; it widely varies depending on the form, purity, and intended use of the silica. Let’s break down the various categories based on the provided data:

• Natural Silica Sands (Chapter 25): This is perhaps the most commonly recognized form of silica.
  • HSN 250510: Covers “Silica Sands And Quartz Sands.” This includes both unprocessed and processed forms.
    • 25051011: For “Silica Sands: Processed (White).”
    • 25051012: For “Silica Sands: Processed (Brown).”
    • 25051019: For “Silica Sands: Other” (often referring to unprocessed or other specific types of silica sand).
    • 25051020: For “Quartz Sands.”
  • GST Rate: Most natural silica sands, whether processed or not, fall under a 5% GST rate.
• Silicates and Chemical Forms of Silica (Chapter 28): When silica is chemically processed or combined to form silicates, it moves to Chapter 28, which deals with “Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.”
  • HSN 2839: Covers “Silicates; Commercial Alkali Metal Silicates.” This includes:
    • 28391100: “Of Sodium: Sodium Metasilicates.”
    • 28391900: “Of Sodium: Other” (sodium silicates).
    • 28392000: “Of Potassium” (potassium silicates).
    • 28399010: “Other: Magnesium Trisilicate.”
  • HSN 28421000: Covers “Double Or Complex Silicates, Including Aluminosilicates, Whether Or Not Chemically Defined.”
  • HSN 28112200: This code is specifically for “Silicon dioxide” which includes “Microsilica” and “Silica Fume” and “Silica Gel” in its pure chemical form.
  • GST Rate: These chemical forms of silica and silicates typically attract an 18% GST rate.
• Silica in Manufactured Products: Silica also appears as a key component in various manufactured goods, leading to different HSN classifications:
  • Refractory Ceramic Goods (Chapter 69): “Containing By Weight More Than 50% Of Alumina (Al2O3), Of Silica (SiO2) Or Of A Mixture Or Compound Of Alumina And Of Silica (SiO2).”
    • HSN 690220, 690320: Various sub-headings for refractory bricks, blocks, and similar goods.
    • GST Rate: These products generally have an 18% GST rate.
  • Glassware of Fused Silica (Chapter 70): “Of Fused Quartz Or Other Fused Silica.”
    • HSN 70171000: For “Laboratory, Hygienic Or Pharmaceutical Glassware.”
    • HSN 70023100: For “Tubes.”
    • GST Rate: These items attract an 18% GST rate.
  • Compounded Rubber with Silica (Chapter 40): “Compounded Rubber, Unvulcanised, In Primary Forms Or In Plates, Sheets Or Strip Compounded With Carbon Black Or Silica.”
    • HSN 40051000: This specific HSN code applies when silica is compounded with rubber.
    • GST Rate: This also attracts an 18% GST rate.
• Miscellaneous Chemical Products (Chapter 38):
  • HSN 38249925: This is a common HSN for “Precipitated silica and silica gel.”
  • GST Rate: Precipitated silica and silica gel under this heading generally have an 18% GST rate.

The HSN code for “Silica” is not monolithic. It’s crucial to identify the exact form, chemical composition, and application of the silica you are dealing with to ensure proper HSN classification and GST compliance.