HSN code 2849 is the Customs Tariff heading for carbides, whether or not chemically defined, in Chapter 28 (Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes). No rate entry names 2849 on its own. It is covered by 4 entries for the whole of Chapter 28 (5% or 18%) when the goods match the description, and otherwise by the 18% residual entry. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 2849
No entry names heading 2849 on its own; the chapter-wide entries below are the ones that mention it.
Goods of heading 2849 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 28 entries that can also apply
These entries name the whole of Chapter 28 in column (2), so they reach every heading of the chapter, including 2849, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 28 | Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5% | 9/2025-CT(R), Schedule I, S. No. 210 |
| 28 | Anaesthetics, Potassium Iodate, Iodine, Steam | 5% | 9/2025-CT(R), Schedule I, S. No. 211 |
| 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 | 5% | 9/2025-CT(R), Schedule I, S. No. 221 |
| 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] | 18% | 9/2025-CT(R), Schedule II, S. No. 35 |
CGST, SGST and IGST split for HSN 2849
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 2849
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 2849
Heading 2849 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
How to write HSN 2849 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (2849) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 2849 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 28
Chapter 28 of the Customs Tariff is Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. This list has 51 of its headings, each with its own page. See all Chapter 28 headings.
- HSN 2801: Fluorine, chlorine (5% or 18%)
- HSN 2802: Sulphur, sublimed or precipitated (5% or 18%)
- HSN 2803: Carbon (5% or 18%)
- HSN 2804: Hydrogen, rare gases (5%)
- HSN 2805: Alkali or alkaline-earth metals (5%)
- HSN 2806: Hhydrogen chloride (5% or 18%)
- HSN 2807: Sulphuric acid (5%)
- HSN 2808: Nitric acid (5%)
- HSN 2809: Diphosphorus pentaoxide (5%)
- HSN 2810: Oxides of boron, boric acids (5% or 18%)
- HSN 2811: Other inorganic acids (5% or 18%)
- HSN 2812: Halides and halide oxides (5% or 18%)