---
title: "HSN Code for Nitrogen | HSN 28043000 GST Rate"
description: "Find HSN and GST Rates for 28043000 related to Nitrogen with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28043000/"
---

# HSN Code 28043000: Nitrogen

- [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 2804: Hydrogen, rare gases, & non-metals](https://busy.in/hsn/sub-chapter-2804/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| CHEMICAL ELEMENTS : Nitrogen | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28043000 ?

It includes Nitrogen

### Does packaging or labelling change the GST for Nitrogen?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How much GST applies to Nitrogen?

Under HSN 28043000, Nitrogen attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Nitrogen?

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.

### Any common misclassification issue with Nitrogen?

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

### Can we claim ITC on inputs used to trade Nitrogen?

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

### How should mixed supplies be billed when Nitrogen is sold with other items?

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

## India's trade performance: HSN Code 28043000 (FY 2024-25)

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

- Exports: ₹1 Cr (−10.13% YoY) — 0.0000% of India's total exports
- Imports: ₹7 Cr (+7.44% YoY) — 0.0001% of India's total imports
- Trade balance: −₹6 Cr (Deficit); surplus rank #8688 of 12657 HSN codes
- Share of Sub-Chapter 2804: 1.26% of its exports; import side 0.20%
- Rank within Sub-Chapter 2804: #9 of 16 by export value; import-side #7

### Key metrics

- Export CAGR: -3.70% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7918 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +53.66% in FY 2020-21
- Contribution to Sub-Ch. 2804: 1.26% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28043000

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. 2804 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2804 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.78 | 0.0001% | — | 2.91% | 3.22 | 0.0001% | — | 0.16% | −1.44 | #7076 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −53.93% | 1.24% | 7.41 | 0.0002% | +130.12% | 0.46% | −6.59 | #7780 |
| FY 2020-21 | 1.26 | 0.0001% | +53.66% | 1.70% | 2.85 | 0.0001% | −61.54% | 0.14% | −1.59 | #7454 |
| FY 2021-22 | 1.17 | 0.0000% | −7.14% | 1.00% | 3.92 | 0.0001% | +37.54% | 0.10% | −2.75 | #7843 |
| FY 2022-23 | 1.25 | 0.0000% | +6.84% | 0.84% | 4.83 | 0.0001% | +23.21% | 0.11% | −3.58 | #7901 |
| FY 2023-24 | 1.58 | 0.0000% | +26.40% | 1.36% | 6.59 | 0.0001% | +36.44% | 0.17% | −5.01 | #7813 |
| FY 2024-25 | 1.42 | 0.0000% | −10.13% | 1.26% | 7.08 | 0.0001% | +7.44% | 0.20% | −5.66 | #7918 |

- CAGR (7-year): exports -3.70%/yr, imports 14.03%/yr (consistently Deficit)

## Key trade insights: HSN Code 28043000 export-import analysis

### Export decline: -3.70% CAGR over 7 years

India's exports under HSN Code 28043000 have declined at a compound annual rate of -3.70% over 7 fiscal years, falling from ₹1.78 Crore in FY 2018-19 to ₹1.42 Crore in FY 2024-25.

### HSN Code 28043000 ranked #7918 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28043000 ranks #7918 out of 12657 HSN codes by total export value. Within Sub-Chapter 2804, it ranks #9 of 16. By trade surplus, it ranks #8688 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 28043000 exports

The strongest single-year export movement for HSN Code 28043000 was recorded in FY 2020-21, when exports surged by 53.66% over the prior year.

### India records a trade deficit of ₹5.66 Crore in HSN Code 28043000 goods

In FY 2024-25, India's imports of ₹7.08 Cr exceeded exports of ₹1.42 Cr, resulting in a trade deficit of ₹5.66 Crore — ranking #8688 of 12657 by surplus magnitude.

### Import growth of 14.03% CAGR signals rising demand for Nitrogen

India's imports under HSN Code 28043000 have grown at 14.03% CAGR, reaching ₹7.08 Crore in FY 2024-25.

### HSN Code 28043000 contributes 1.26% of Sub-Chapter 2804 exports — ranked #9

Among the 16 HSN codes under Sub-Chapter 2804, HSN Code 28043000 ranks #9 by export value — accounting for 1.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.20% share (rank #7).

## Related HSN Codes in Sub-Chapter 2804

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 28047020: Phosphorus (Red)](https://busy.in/hsn/hsn-28047020/) | ₹38 Cr |
| #2 | [HSN Code 28042990: Other Rare Gases](https://busy.in/hsn/hsn-28042990/) | ₹20 Cr |
| #3 | [HSN Code 28049000: Selenium](https://busy.in/hsn/hsn-28049000/) | ₹16 Cr |
| #4 | [HSN Code 28042100: Argon](https://busy.in/hsn/hsn-28042100/) | ₹15 Cr |
| #5 | [HSN Code 28042910: Helium](https://busy.in/hsn/hsn-28042910/) | ₹8 Cr |
| #6 | [HSN Code 28044090: Oxygen (Other)](https://busy.in/hsn/hsn-28044090/) | ₹7 Cr |
| #7 | [HSN Code 28046900: Silicon (Other)](https://busy.in/hsn/hsn-28046900/) | ₹3 Cr |
| #8 | [HSN Code 28045020: Tellurium Element](https://busy.in/hsn/hsn-28045020/) | ₹2 Cr |
| #9 | HSN Code 28043000: Nitrogen (this hsn code) | ₹1 Cr |
| #10 | [HSN Code 28048000: Arsenic](https://busy.in/hsn/hsn-28048000/) | < ₹1 Crore |