---
title: "HSN Code for Medicinal Grade Oxygen | HSN 28044010 GST Rate"
description: "Find HSN and GST Rates for 28044010 related to Medicinal Grade Oxygen with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28044010/"
---

# HSN Code 28044010: Medicinal Grade Oxygen

- [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 : Oxygen : Medicinal grade | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 28044010 ?

It includes Medicinal Grade Oxygen

### Does packaging or labelling change the GST for Medicinal Grade Oxygen?

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.

### Any common misclassification issue with Medicinal Grade Oxygen?

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 Medicinal Grade Oxygen?

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.

### Can we claim ITC on inputs used to trade Medicinal Grade Oxygen?

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 Medicinal Grade Oxygen is sold with other items?

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

## India's trade performance: HSN Code 28044010 (FY 2024-25)

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

- Exports: < ₹1 Crore (+58.97% YoY) — 0.0000% of India's total exports
- Imports: ₹5 Cr (+241.84% YoY) — 0.0001% of India's total imports
- Trade balance: −₹4 Cr (Deficit); surplus rank #8522 of 12657 HSN codes
- Share of Sub-Chapter 2804: 0.55% of its exports; import side 0.13%
- Rank within Sub-Chapter 2804: #11 of 16 by export value; import-side #9

### Key metrics

- Export CAGR: 40.68% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8655 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +3,281.25% in FY 2021-22
- Contribution to Sub-Ch. 2804: 0.55% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28044010

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 Crore | 0.0000% | — | 0.13% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.10 | #9301 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −25.00% | 0.09% | < ₹1 Crore | 0.0000% | +172.22% | 0.03% | −0.43 | #9399 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +166.67% | 0.22% | < ₹1 Crore | 0.0000% | −42.86% | 0.01% | −0.12 | #9006 |
| FY 2021-22 | 5.41 | 0.0002% | +3,281.25% | 4.62% | 37.37 | 0.0008% | +13,246.43% | 0.94% | −31.96 | #6251 |
| FY 2022-23 | 1.09 | 0.0000% | −79.85% | 0.74% | < ₹1 Crore | 0.0000% | −99.79% | 0.00% | +1.01 | #8029 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −64.22% | 0.34% | 1.41 | 0.0000% | +1,662.50% | 0.04% | −1.02 | #8999 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +58.97% | 0.55% | 4.82 | 0.0001% | +241.84% | 0.13% | −4.20 | #8655 |

- CAGR (7-year): exports 40.68%/yr, imports 72.97%/yr (consistently Deficit)

## Key trade insights: HSN Code 28044010 export-import analysis

### Consistent export growth: 40.68% CAGR over 7 years

India's exports under HSN Code 28044010 have grown at a compound annual rate of 40.68% over 7 fiscal years, rising from ₹0.08 Crore in FY 2018-19 to ₹0.62 Crore in FY 2024-25.

### HSN Code 28044010 ranked #8655 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28044010 ranks #8655 out of 12657 HSN codes by total export value. Within Sub-Chapter 2804, it ranks #11 of 16. By trade surplus, it ranks #8522 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 28044010 exports

The strongest single-year export movement for HSN Code 28044010 was recorded in FY 2021-22, when exports surged by 3,281.25% over the prior year.

### India records a trade deficit of ₹4.20 Crore in HSN Code 28044010 goods

In FY 2024-25, India's imports of ₹4.82 Cr exceeded exports of ₹0.62 Cr, resulting in a trade deficit of ₹4.20 Crore — ranking #8522 of 12657 by surplus magnitude.

### Import growth of 72.97% CAGR signals rising demand for Medicinal Grade Oxygen

India's imports under HSN Code 28044010 have grown at 72.97% CAGR, reaching ₹4.82 Crore in FY 2024-25.

### HSN Code 28044010 contributes 0.55% of Sub-Chapter 2804 exports — ranked #11

Among the 16 HSN codes under Sub-Chapter 2804, HSN Code 28044010 ranks #11 by export value — accounting for 0.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.13% share (rank #9).

## 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](https://busy.in/hsn/hsn-28043000/) | ₹1 Cr |
| #10 | [HSN Code 28048000: Arsenic](https://busy.in/hsn/hsn-28048000/) | < ₹1 Crore |
| #11 | HSN Code 28044010: Medicinal Grade Oxygen (this hsn code) | < ₹1 Crore |