GST rates and HSN code for Sodium hypochlorite.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites – Other : – Sodium Hypochlorites : Bleaching Paste Or Powder | 28289011 | 18% | – | 01/07/2017 | – |
| Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites – Other : – Sodium Hypochlorites : Other | 28289019 | 18% | – | 01/07/2017 | – | |
| Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites – Other : Sodium Chlorite | 28289030 | 18% | – | 01/07/2017 | – | |
| Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites – Commercial Calcium Hypochlorite And Other Calcium Hypochlorites : Commercial Calcium Hypochlorite (Bleaching Paste Or Powder) | 28281010 | 18% | – | 01/07/2017 | – | |
| Cyanides, Cyanide Oxides And Complex Cyanides – Cyanides And Cyanide Oxides : Of Sodium | 28371100 | 18% | – | 01/07/2017 | – | |
| Nitrites; Nitrates – Nitrites : Sodium Nitrite | 28341010 | 18% | – | 01/07/2017 | – | |
| Fluorides; Fluorosilicates, Fluoroaluminates And Other Complex Fluorine Salts – Fluorides : – Of Ammonium Or Of Sodium : Ammonium Fluorides | 28261110 | 18% | – | 01/07/2017 | – | |
| Chlorides, Chloride Oxides And Chloride Hydroxides; Bromides And Bromide Oxides; Iodides And Iodide Oxides – Iodides And Iodide Oxides – Sodium Iodide | 28276020 | 18% | – | 01/07/2017 | – | |
| Dithionites And Sulphoxylates – Of Sodium : Sodium Sulphoxylates (Including Sodium Formaldehyde Sulphoxylate) | 28311020 | 18% | – | 01/07/2017 | – | |
| Salts Of Oxometallic Or Peroxometallic Acids – Molybdates : Sodium Molybdate | 28417020 | 18% | – | 01/07/2017 | – | |
| Silicates; Commercial Alkali Metal Silicates – Of Sodium : Sodium Metasilicates | 28391100 | 18% | – | 01/07/2017 | – | |
| Sulphates; Alums; Peroxosulphates (Persulphates) – Sodium Sulphates : – Other : Other | 28331990 | 18% | – | 01/07/2017 | – | |
| Sodium Sulphites | 283210 | 18% | – | 01/07/2017 | – | |
| Sulphites; Thiosulphates – Sodium Sulphites : Sodium Bisulphite | 28321010 | 18% | – | 01/07/2017 | – | |
| Sodium Hydroxide (Caustic Soda); Potassium Hydroxide (Caustic Potash); Peroxides Of Sodium Or Potassium – Sodium Hydroxide (Caustic Soda) : – Solid : Flakes | 28151110 | 18% | – | 01/07/2017 | – | |
| Cyanides, Cyanide Oxides And Complex Cyanides – Cyanides And Cyanide Oxides : – Other : Double Cyanide Of Potassium And Sodium | 28371920 | 18% | – | 01/07/2017 | – | |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Salt (Including Table Salt And Denatured Salt) And Pure Sodium Chloride, Whether Or Not In Aqueous Solution Or Containing Added Anti-Caking Or Free Flowing Agents; Sea Water | 250100 | Nil | – | 01/07/2017 | – |
| Natural Borates And Concentrates Thereof (Whether Or Not Calcined), But Not Including Borates Separated From Natural Brine;Natural Boric Acid Containing Not More Than 85% Of H2Bo3 Calculated On The Dry Weight—Natural Sodium Borates And Concentrates Ther | 25280010 | 5% | – | 01/07/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Discharge Lamps, Other Than Ultra-Violet Lamps: – Mercury Or Sodium Vapour Lamps; Metal Halide Lamps: Metal Halide Lamps | 85393230 | 18% | – | 15/11/2017 1/07/2017 | – |
| Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Discharge Lamps, Other Than Ultra-Violet Lamps: – Mercury Or Sodium Vapour Lamps; Metal Halide Lamps: Mercury Vapour Lamps | 85393210 | 18% | – | 15/11/2017 1/07/2017 | – |
Sodium hypochlorite, a versatile chemical compound, is widely recognized for its powerful bleaching, disinfecting, and oxidizing properties. From household bleach to industrial water treatment, its applications are diverse. For businesses dealing with sodium hypochlorite in India, accurate HSN (Harmonized System of Nomenclature) code classification is crucial for seamless GST (Goods and Services Tax) compliance.
The HSN classification for Sodium Hypochlorite primarily falls under Chapter 28: “Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.” This chapter specifically deals with a wide range of inorganic chemical compounds.
Within Chapter 28, the relevant heading for sodium hypochlorite is 2828: “Hypochlorites; commercial calcium hypochlorites; chlorites; hypobromites.” This heading broadly covers various types of hypochlorites, and sodium hypochlorite is a key component here.
More specifically, for sodium hypochlorite, the HSN codes are:
Both of these specific HSN codes for sodium hypochlorite are subject to an 18% GST rate. This rate has been consistently applied since July 1, 2017.
It’s important to distinguish sodium hypochlorite from other related chemicals mentioned in the data, such as sodium chlorite (28289030) or various other sodium compounds like sodium nitrite (28341010), sodium hydroxide (28151110), or sodium sulphites (283210). While these also fall under Chapter 28 and often have an 18% GST rate, their specific HSN codes differ.
For businesses involved in the manufacturing, import, export, or sale of sodium hypochlorite, accurately identifying the form (e.g., bleaching powder or liquid solution) and applying the correct HSN sub-code ensures compliance with Indian tax regulations.
Sodium Hypochlorite primarily falls under Chapter 28, which covers inorganic chemicals.
The main HSN heading is 2828, for “Hypochlorites; commercial calcium hypochlorites; chlorites; hypobromites.”
Liquid Sodium Hypochlorite solutions typically fall under HSN code 28289019, classified as “Other” sodium hypochlorites.
Always refer to the latest official notifications and circulars issued by the Central Board of Indirect Taxes and Customs (CBIC) for the most accurate and up-to-date HSN classifications and GST rates.
No, various sodium-based chemicals (like sodium hydroxide, sodium nitrite, sodium sulphites) have different HSN codes within Chapter 28, reflecting their distinct chemical compositions.
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