---
title: "HSN Code for Sulphur (Sublimed) | HSN 28020010 GST Rate"
description: "Find HSN and GST Rates for 28020010 related to Sulphur (Sublimed) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28020010/"
---

# HSN Code 28020010: Sulphur (Sublimed)

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 28: Inorganic Chemicals & Rare-Earth Metal Compounds](https://busy.in/hsn/chapter-28/)
- [Sub-chapter 2802: Sulphur: Sublimed/Precipitated](https://busy.in/hsn/sub-chapter-2802/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| CHEMICAL ELEMENTS : Sulphur, sublimed or precipitated; colloidal sulphur : Sublimed sulphur | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28020010 ?

It includes Sulphur (Sublimed)

### How much GST applies to Sulphur (Sublimed)?

Under HSN 28020010, Sulphur (Sublimed) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Sulphur (Sublimed) is sold with other items?

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

### Can we claim ITC on inputs used to trade Sulphur (Sublimed)?

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

### Any common misclassification issue with Sulphur (Sublimed)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Sulphur (Sublimed)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

## India's trade performance: HSN Code 28020010 (FY 2024-25)

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

- Exports: ₹177 Cr (−7.72% YoY) — 0.0048% of India's total exports
- Imports: ₹5 Cr (−80.21% YoY) — 0.0001% of India's total imports
- Trade balance: ₹172 Cr (Surplus); surplus rank #1247 of 12657 HSN codes
- Share of Sub-Chapter 2802: 99.95% of its exports; import side 77.36%
- Rank within Sub-Chapter 2802: #1 of 3 by export value; import-side #1

### Key metrics

- Export CAGR: -3.00% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1965 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +9.30% in FY 2021-22
- Contribution to Sub-Ch. 2802: 99.95% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28020010

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. 2802 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2802 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 212.81 | 0.0093% | — | 99.99% | 1.03 | 0.0000% | — | 40.87% | +211.78 | #1264 |
| FY 2019-20 | 191.78 | 0.0087% | −9.88% | 99.99% | 2.44 | 0.0001% | +136.89% | 57.14% | +189.34 | #1363 |
| FY 2020-21 | 177.66 | 0.0083% | −7.36% | 99.97% | 18.18 | 0.0006% | +645.08% | 94.74% | +159.48 | #1478 |
| FY 2021-22 | 194.19 | 0.0062% | +9.30% | 100.00% | 31.91 | 0.0007% | +75.52% | 95.00% | +162.28 | #1677 |
| FY 2022-23 | 205.28 | 0.0057% | +5.71% | 99.69% | 23.92 | 0.0004% | −25.04% | 82.37% | +181.36 | #1711 |
| FY 2023-24 | 192.14 | 0.0053% | −6.40% | 99.95% | 25.72 | 0.0005% | +7.53% | 95.19% | +166.42 | #1820 |
| FY 2024-25 | 177.30 | 0.0048% | −7.72% | 99.95% | 5.09 | 0.0001% | −80.21% | 77.36% | +172.21 | #1965 |

- CAGR (7-year): exports -3.00%/yr, imports 30.51%/yr (consistently Surplus)

## Key trade insights: HSN Code 28020010 export-import analysis

### Export decline: -3.00% CAGR over 7 years

India's exports under HSN Code 28020010 have declined at a compound annual rate of -3.00% over 7 fiscal years, falling from ₹212.81 Crore in FY 2018-19 to ₹177.30 Crore in FY 2024-25.

### HSN Code 28020010 ranked #1965 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28020010 ranks #1965 out of 12657 HSN codes by total export value. Within Sub-Chapter 2802, it ranks #1 of 3. By trade surplus, it ranks #1247 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 28020010 exports

The strongest single-year export movement for HSN Code 28020010 was recorded in FY 2021-22, when exports surged by 9.30% over the prior year.

### India maintains a trade surplus of ₹172.21 Crore in HSN Code 28020010 goods

In FY 2024-25, India's exports of ₹177.30 Cr exceeded imports of ₹5.09 Cr, resulting in a trade surplus of ₹172.21 Crore — ranking #1247 of 12657 by surplus magnitude.

### Import growth of 30.51% CAGR signals rising demand for Sulphur (Sublimed)

India's imports under HSN Code 28020010 have grown at 30.51% CAGR, reaching ₹5.09 Crore in FY 2024-25.

### HSN Code 28020010 contributes 99.95% of Sub-Chapter 2802 exports — ranked #1

Among the 3 HSN codes under Sub-Chapter 2802, HSN Code 28020010 ranks #1 by export value — accounting for 99.95% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 77.36% share (rank #1).

## Related HSN Codes in Sub-Chapter 2802

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 28020010: Sulphur (Sublimed) (this hsn code) | ₹177 Cr |
| #2 | [HSN Code 28020030: Sulphur (Colloidal)](https://busy.in/hsn/hsn-28020030/) | < ₹1 Crore |
| #3 | [HSN Code 28020020: Sulphur (Precipitated)](https://busy.in/hsn/hsn-28020020/) | < ₹1 Crore |