--- title: "HSN Code for Other| Magnesium Oxide | HSN 25199040 GST Rate" description: "Find HSN and GST Rates for 25199040 related to Other| Magnesium Oxide with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25199040/" --- # HSN Code 25199040: Other| Magnesium Oxide - [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 2519: Magnesium carbonate & oxides](https://busy.in/hsn/sub-chapter-2519/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other: Magnesium oxide | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 25199040 ? It includes Other| Magnesium Oxide ### Does packaging or labelling change the GST for Other/ Magnesium Oxide? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### Any common misclassification issue with Other/ Magnesium Oxide? 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 much GST applies to Other/ Magnesium Oxide? Under HSN 25199040, Other/ Magnesium Oxide 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 Other/ Magnesium Oxide? 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 Other/ Magnesium Oxide? 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 25199040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹28 Cr (+69.58% YoY) — 0.0008% of India's total exports - Imports: ₹208 Cr (+2.02% YoY) — 0.0034% of India's total imports - Trade balance: −₹180 Cr (Deficit); surplus rank #11241 of 12657 HSN codes - Share of Sub-Chapter 2519: 67.46% of its exports; import side 12.34% - Rank within Sub-Chapter 2519: #1 of 6 by export value; import-side #4 ### Key metrics - Export CAGR: 12.28% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4431 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +69.58% in FY 2024-25 - Contribution to Sub-Ch. 2519: 67.46% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25199040 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. 2519 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2519 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 13.94 | 0.0006% | — | 68.23% | 143.63 | 0.0040% | — | 12.92% | −129.69 | #4584 | | FY 2019-20 | 10.34 | 0.0005% | −25.83% | 70.29% | 120.83 | 0.0036% | −15.87% | 12.76% | −110.49 | #4969 | | FY 2020-21 | 11.99 | 0.0006% | +15.96% | 70.12% | 140.24 | 0.0048% | +16.06% | 18.31% | −128.25 | #4842 | | FY 2021-22 | 11.08 | 0.0004% | −7.59% | 63.75% | 206.75 | 0.0045% | +47.43% | 15.77% | −195.67 | #5350 | | FY 2022-23 | 13.98 | 0.0004% | +26.17% | 58.47% | 244.36 | 0.0043% | +18.19% | 15.84% | −230.38 | #5173 | | FY 2023-24 | 16.47 | 0.0005% | +17.81% | 68.40% | 203.59 | 0.0036% | −16.68% | 13.69% | −187.12 | #5040 | | FY 2024-25 | 27.93 | 0.0008% | +69.58% | 67.46% | 207.71 | 0.0034% | +2.02% | 12.34% | −179.78 | #4431 | - CAGR (7-year): exports 12.28%/yr, imports 6.34%/yr (consistently Deficit) ## Key trade insights: HSN Code 25199040 export-import analysis ### Consistent export growth: 12.28% CAGR over 7 years India's exports under HSN Code 25199040 have grown at a compound annual rate of 12.28% over 7 fiscal years, rising from ₹13.94 Crore in FY 2018-19 to ₹27.93 Crore in FY 2024-25. ### HSN Code 25199040 ranked #4431 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25199040 ranks #4431 out of 12657 HSN codes by total export value. Within Sub-Chapter 2519, it ranks #1 of 6. By trade surplus, it ranks #11241 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 25199040 exports The strongest single-year export movement for HSN Code 25199040 was recorded in FY 2024-25, when exports surged by 69.58% over the prior year. ### India records a trade deficit of ₹179.78 Crore in HSN Code 25199040 goods In FY 2024-25, India's imports of ₹207.71 Cr exceeded exports of ₹27.93 Cr, resulting in a trade deficit of ₹179.78 Crore — ranking #11241 of 12657 by surplus magnitude. ### Import growth of 6.34% CAGR signals stable import dependency for Other| Magnesium Oxide India's imports under HSN Code 25199040 have grown at 6.34% CAGR, reaching ₹207.71 Crore in FY 2024-25. ### HSN Code 25199040 contributes 67.46% of Sub-Chapter 2519 exports — ranked #1 Among the 6 HSN codes under Sub-Chapter 2519, HSN Code 25199040 ranks #1 by export value — accounting for 67.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.34% share (rank #4). ## Related HSN Codes in Sub-Chapter 2519 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 25199040: Other\| Magnesium Oxide (this hsn code) | ₹28 Cr | | #2 | [HSN Code 25199090: Magnesite and Other Magnesium Oxides \| Other](https://busy.in/hsn/hsn-25199090/) | ₹7 Cr | | #3 | [HSN Code 25199010: Other\| Fused Magnesia (Natural)](https://busy.in/hsn/hsn-25199010/) | ₹3 Cr | | #4 | [HSN Code 25191000: Natural Magnesium Carbonate (Magnesite)](https://busy.in/hsn/hsn-25191000/) | ₹2 Cr | | #5 | [HSN Code 25199020: Other\| Dead-Burnt (Sintered) Magnesia](https://busy.in/hsn/hsn-25199020/) | ₹1 Cr | | #6 | [HSN Code 25199030: Magnesium Calcined (Non-Dead Burnt)](https://busy.in/hsn/hsn-25199030/) | < ₹1 Crore |