Indian ITC-HS · Tariff Item (8-digit)

HSN Code 28539020

28539020

Liquid air, whether or not rare gases have been removed

Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.
BCD7.5%₹7.50
AIDC7.5%₹0.56
SWS10%₹0.81
IGST18%₹19.60Notif. 045/2025-I229
Total Duty28.47%≈ ₹28.47 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 7.5% = ₹7.50
  2. AIDC = BCD × 7.5% = ₹0.56
  3. SWS = (BCD + AIDC) × 10% = ₹0.81(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹19.60
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹28.47 (28.47%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via ASEAN countries(−7.5 pp vs MFN)
MFN (no FTA)
7.5%
baseline
ASEAN countriesBest
0%
−7.5 pp vs MFN
Australia
0%
−7.5 pp vs MFN
Japan
0%
−7.5 pp vs MFN
Least Developed Countries
0%
−7.5 pp vs MFN
Malaysia
0%
−7.5 pp vs MFN
Nepal
0%
−7.5 pp vs MFN
Philippines
0%
−7.5 pp vs MFN
SAFTA (LDC) countries
0%
−7.5 pp vs MFN
Sri Lanka
0%
−7.5 pp vs MFN
the republic of Korea
0%
−7.5 pp vs MFN
United Arab Emirats
0%
−7.5 pp vs MFN
Singapore
3.75%
−3.75 pp vs MFN
APTA countries
4.13%
−3.37 pp vs MFN
SAFTA countries
5%
−2.5 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.

Where this code sits

Section VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Chapter 28
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
Tariff hierarchy
  1. 1
    2853Heading (4-digit)
    PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED,EXCLUDING FERROPHOSPHORUS; OTHER INOR- GANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS
  2. 2
    28539020Tariff Item (8-digit)
    Liquid air, whether or not rare gases have been removed

What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 28)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Chapter28
Heading2853
Subheading285390
Tariff Item28539020

Related codes

Other entries sharing the same heading. Useful for narrowing down the right tariff item.

28539010Distilled or conductivity water and water of similar purity7.5%28539030Compressed air7.5%28539040Amalgams, other than of precious metals7.5%28539090Other [Notifn. No.37/09-Cus., dated 20.4.2009] Whereas, in the matter of import of Soda Ash falling under sub-heading 2836 20 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) from the People's Republic of China, the Director General (Safeguard), in preliminary findings published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 30th January, 2009, vide number G.S.R. 62 (E), dated the 30th January, 2009, had come to the conclusion that increased imports of Soda Ash into India from the People's Republic of China had caused and threatened to cause market disruption to domestic industry of Soda Ash and it necessitates the imposition of provisional safeguard duty on imports of Soda Ash into India from People's Republic of China ; Now, therefore, in exercise of the powers conferred by sub-section (2) of section 8C of the said Act, read with rules 10 and 14 of the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, the Central Government after considering the said findings of the Director General (Safeguard), hereby imposes a safeguard duty, at the rate of 20 per cent. ad valorem on import of Soda Ash, falling under sub-heading 2836 20 of the First Schedule to the said Act, when imported into India from the People's Republic of China . 2. The safeguard duty imposed under this notification shall be effective upto and inclusive of the 5th November, 2009 unless revoked, superseded or amended earlier. [Notfn. No. 122/ 2009-Cus., dt. 5.11.2009.] Whereas, in the matter of import of Soda Ash (hereinafter also referred as the subject goods), falling under tariff item 2836 20, of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), from People's Republic of China, the Director General (Safeguards), in its preliminary findings vide number G.S.R. 62 (E), dated the 30th January, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 30th January, 2009, had come to the conclusion that increased imports of Soda Ash into India from the People's Republic of China had caused and threatened to cause market disruption to domestic industry of Soda Ash and that this had necessitated the imposition of provisional safeguard duty on imports of Soda Ash into India from People's Republic of China ; And whereas, on the basis of the aforesaid findings of the Director General (Safeguards), the Central Government had imposed provisional Safeguard duty on imports of the subject goods vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 37/ 2009-CUSTOMS, dated the 20th April, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 20th April, 2009, vide number G.S.R.264 (E), dated the 20th April, 2009; And whereas, the Director General (Safeguards) in its final findings vide number G.S.R.725(E), dated the 6th October, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), dated the 6th October, 2009 had come to the conclusion that increased imports of Soda Ash into India from the People's Republic of China had caused and threatened to cause market disruption to the domestic industry of Soda Ash and it necessitated the imposition of definitive safeguard duty on imports of Soda Ash into India from People's Republic of China; Now, therefore, in exercise of the powers conferred by sub-section (1) of section 8C of the said Act, read with rules 12 and 14 of the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, the Central Government after considering the said findings of the Director General (Safeguards), hereby imposes a safeguard duty at the rate of 20% ad valorem on Soda Ash, falling under tariff item 2836 20 of the First Schedule to the said Act, when imported into India from the People's Republic of China. 2. The Safeguard duty imposed under this notification shall be levied with effect for one year from the date of imposition of the provisional Safeguard duty, and shall remain in force upto and inclusive of the 19th April, 2010. [Notfn. No. 131/ 2009-Cus., dt. 4.12.2009.] Whereas, in the matter of import of Caustic Soda lye , falling under tariff item 2815 12 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Director General (Safeguard), in preliminary findings vide number G.S.R.754(E), dated the 15th October, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 15th October, 2009, had come to the conclusion that increased imports of Caustic Soda lye into India had caused and threatened to cause further serious injury to the domestic producers of Caustic Soda lye and it necessitates the imposition of provisional safeguard duty on imports of Caustic Soda lye into India; Now, therefore, in exercise of the powers conferred by sub-section (2) of section 8B of the said Act, read with rules 10 and 14 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, the Central Government after considering the said findings of the Director General (Safeguard), hereby imposes on Caustic Soda lye, falling under tariff item 2815 12 00 of the First Schedule to the said Act, when imported into India, a safeguard duty at the rate of 15 per cent. ad valorem. 2. Nothing contained in this notification shall apply to imports of Caustic Soda lye from countries notified as developing countries under clause (a) of sub-section (6) of section 8B of the said Act, other than the People's Republic of China, Indonesia, Qatar, Saudi Arabia and Thailand. 3. The safeguard duty imposed under this notification shall be effective upto and inclusive of the 3rd March, 2010 (unless revoked, superseded or amended earlier). [Notfn. No. 72/ 2010-Cus., dt. 28.6.2010.] Whereas, in the matter of import of Soda Ash (hereinafter also referred to as the subject goods), falling under tariff item 2836 20, of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), from People's Republic of China, the Director General (Safeguards), in its preliminary findings vide number G.S.R. 62 (E), dated the 30th January, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 30th January, 2009, had come to the conclusion that increased imports of Soda Ash into India from the People's Republic of China had caused and threatened to cause market disruption to domestic industry of Soda Ash and that this had necessitated the imposition of provisional safeguard duty on imports of Soda Ash into India from People's Republic of China ; And whereas, on the basis of the aforesaid findings of the Director General (Safeguards), the Central Government had imposed provisional Safeguard duty on imports of the subject goods vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 37/ 2009-CUSTOMS, dated the 20th April, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 20th April, 2009, vide number G.S.R.264 (E), dated the 20th April, 2009; And whereas, the Director General (Safeguards) in its final findings vide number G.S.R.725(E), dated the 6th October, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), dated the 6th October, 2009 had come to the conclusion that increased imports of Soda Ash into India from the People's Republic of China had threatened to cause market disruption to the domestic industry of Soda Ash and it necessitated the imposition of definitive safeguard duty on imports of Soda Ash into India from People's Republic of China; And whereas, on the basis of the aforesaid findings of the Director General (Safeguards), the Central Government had imposed Safeguard duty on imports of the subject goods vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 122/2009-Customs, dated the 5th November, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), dated the 5th November, 2009, vide number G.S.R.797 (E), dated the 5th November, 2009; And whereas, the Director General (Safeguards) in its final findings in review proceedings vide number G.S.R.318(E), dated the 13th April, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 13th April, 2010 (hereinafter referred to as the said findings) had come to the conclusion that threat of market disruption to the domestic industry of Soda Ash continued to exist and it necessitated the continuation of safeguard duty on imports of Soda Ash into India from People's Republic of China; Now, therefore, in exercise of the powers conferred by sub-section (1), of section 8C of the said Act, and in accordance with the rules 12, 14 and 17 of the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, the Central Government after considering the said findings of the Director General (Safeguards), hereby imposes a safeguard duty at the rate of 16% ad valorem on Soda Ash, falling under tariff item 2836 20 of the First Schedule to the said Act, when imported into India from the People's Republic of China. 2. The Safeguard duty imposed under this notification shall be levied with effect from the date of publication of this notification in Gazette of India, and shall remain in force upto and inclusive of the 19th April, 2011. THE SEVENTH SCHEDULE [See Section 58 (1)] Description of item and imposition of safeguard duty thereon Period of effect On the basis of the final findings of the Director General 4th December, 2009 (Safeguards), the safeguard duty on Caustic Soda Iye, to 3rd March, 2010 falling under tariff item 2815 12 00 of the First Schedule to the (both days inclusive) Customs Tariff Act, 1975 (57 of 1975), when imported into India, at the rate of fifteen per cent. ad valorem. Nothing contained in sub-section (1), of Section 8B of Customs Tariff Act, 1975 shall apply to imports of Caustic Soda Iye from Countries notified as developing countries under clause (a), of sub-section (6) of section 8B of the said Act, other than the People's Republic of China, Indonesia, Qatar, Saudi Arabia and Thailand. (vide sec.61 (2) of Finance Act 2011). Safeguard duty on Carbon Black. Notifin. No.4/2012-Cus. (SG), dt. 5.10.2012. Whereas, in the matter of import of Carbon Black (for rubber application) (hereinafter referred to as the subject goods), falling under tariff item 2803 00 10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), from People's Republic of China, the Director General (Safeguard), in the final findings, vide number G.S.R. 602 (E), dated the 31st July, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st July, 2012, had come to the conclusion that increased imports of Carbon Black (for rubber application) into India from the People's Republic of China had caused and threatened to cause market disruption to the domestic producers of Carbon Black and it had necessitated the imposition of definitive safeguard duty on imports of Carbon Black (for rubber application) into India; Now, therefore, in exercise of the powers conferred by sub-section (1) of section 8C of the said Act, and in accordance with the rules 12, 14 and 17 of the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, the Central Government after considering the said findings of the Director General (Safeguards), hereby imposes a safeguard duty on Carbon Black (for rubber application) , falling under tariff item 2803 00 10 of the First Schedule to the said Act, when imported into India from the People's Republic of China at the rate of- (a) Thirty per cent ad valorem minus anti-dumping duty payable, if any, when imported during the period from 5th October, 2012 to 4th October, 2013(both days inclusive); and (b) Twenty five per cent ad valorem, minus anti-dumping duty payable, if any, when imported during the period from 5th October, 2013 to 31st December, 2013(both days inclusive).7.5%

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

• DGFT Policy: Guidelines for export-import procedures

• Customs Tariff: Complete HSN code list with duty rates

• GST Notifications: Latest tax-rate updates

• Trade Portal: Government trade documentation support

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