---
title: "HSN Code for By-Product Refined Sulphur | HSN 25030010 GST Rate"
description: "Find HSN and GST Rates for 25030010 related to By-Product Refined Sulphur with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-25030010/"
---

# HSN Code 25030010: By-Product Refined Sulphur

- [Section 05: Guide to HSN Section 05](https://busy.in/hsn/section-05/)
- [Chapter 25: Salt, Stones and Cement](https://busy.in/hsn/chapter-25/)
- [Sub-chapter 2503: Sulfur products](https://busy.in/hsn/sub-chapter-2503/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur : Sulphur recovered as by-product in refining of crude oil | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 25030010 ?

It includes By-Product Refined Sulphur

### Any common misclassification issue with By-Product Refined Sulphur?

Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when By-Product Refined Sulphur is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for By-Product Refined Sulphur; Nil for exempt items if applicable).

### How much GST applies to By-Product Refined Sulphur?

Under HSN 25030010, By-Product Refined Sulphur attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Can we claim ITC on inputs used to trade By-Product Refined Sulphur?

If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for By-Product Refined Sulphur?

Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

## India's trade performance: HSN Code 25030010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹974 Cr (−0.94% YoY) — 0.0265% of India's total exports
- Imports: ₹2,722 Cr (+58.80% YoY) — 0.0448% of India's total imports
- Trade balance: −₹1,748 Cr (Deficit); surplus rank #12389 of 12657 HSN codes
- Share of Sub-Chapter 2503: 99.12% of its exports; import side 98.97%
- Rank within Sub-Chapter 2503: #1 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: 14.73% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #538 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +389.49% in FY 2021-22
- Contribution to Sub-Ch. 2503: 99.12% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 25030010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2503 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2503 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 427.11 | 0.0187% | — | 98.58% | 1,473.88 | 0.0411% | — | 96.84% | −1,046.77 | #751 |
| FY 2019-20 | 370.31 | 0.0168% | −13.30% | 95.62% | 789.19 | 0.0236% | −46.45% | 95.78% | −418.88 | #832 |
| FY 2020-21 | 426.00 | 0.0198% | +15.04% | 98.42% | 1,004.88 | 0.0345% | +27.33% | 91.78% | −578.88 | #791 |
| FY 2021-22 | 2,085.22 | 0.0664% | +389.49% | 99.25% | 3,453.71 | 0.0756% | +243.69% | 97.67% | −1,368.49 | #223 |
| FY 2022-23 | 3,272.15 | 0.0904% | +56.92% | 98.36% | 2,636.96 | 0.0459% | −23.65% | 98.52% | +635.19 | #147 |
| FY 2023-24 | 983.27 | 0.0272% | −69.95% | 95.04% | 1,714.06 | 0.0305% | −35.00% | 98.70% | −730.79 | #519 |
| FY 2024-25 | 974.03 | 0.0265% | −0.94% | 99.12% | 2,721.97 | 0.0448% | +58.80% | 98.97% | −1,747.94 | #538 |

- CAGR (7-year): exports 14.73%/yr, imports 10.77%/yr (consistently Deficit)

## Key trade insights: HSN Code 25030010 export-import analysis

### Consistent export growth: 14.73% CAGR over 7 years

India's exports under HSN Code 25030010 have grown at a compound annual rate of 14.73% over 7 fiscal years, rising from ₹427.11 Crore in FY 2018-19 to ₹974.03 Crore in FY 2024-25.

### HSN Code 25030010 ranked #538 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 25030010 ranks #538 out of 12657 HSN codes by total export value. Within Sub-Chapter 2503, it ranks #1 of 2. By trade surplus, it ranks #12389 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 25030010 exports

The strongest single-year export movement for HSN Code 25030010 was recorded in FY 2021-22, when exports surged by 389.49% over the prior year.

### India records a trade deficit of ₹1,747.94 Crore in HSN Code 25030010 goods

In FY 2024-25, India's imports of ₹2,721.97 Cr exceeded exports of ₹974.03 Cr, resulting in a trade deficit of ₹1,747.94 Crore — ranking #12389 of 12657 by surplus magnitude.

### Import growth of 10.77% CAGR signals rising demand for By-Product Refined Sulphur

India's imports under HSN Code 25030010 have grown at 10.77% CAGR, reaching ₹2,721.97 Crore in FY 2024-25.

### HSN Code 25030010 contributes 99.12% of Sub-Chapter 2503 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 2503, HSN Code 25030010 ranks #1 by export value — accounting for 99.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 98.97% share (rank #1).

## Related HSN Codes in Sub-Chapter 2503

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 25030010: By-Product Refined Sulphur (this hsn code) | ₹974 Cr |
| #2 | [HSN Code 25030090: Sulfur: Other Forms](https://busy.in/hsn/hsn-25030090/) | ₹9 Cr |