---
title: "HSN Code for Oxygen (Other) | HSN 28044090 GST Rate"
description: "Find HSN and GST Rates for 28044090 related to Oxygen (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28044090/"
---

# HSN Code 28044090: Oxygen (Other)

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28044090 ?

It includes Oxygen (Other)

### Do e‑way bill and e‑invoice apply for Oxygen (Other)?

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 Oxygen (Other)?

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

### How much GST applies to Oxygen (Other)?

Under HSN 28044090, Oxygen (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Oxygen (Other)?

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

### Does packaging or labelling change the GST for Oxygen (Other)?

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 should mixed supplies be billed when Oxygen (Other) is sold with other items?

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

## India's trade performance: HSN Code 28044090 (FY 2024-25)

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

- Exports: ₹7 Cr (+4.58% YoY) — 0.0002% of India's total exports
- Imports: ₹3 Cr (+16.53% YoY) — 0.0000% of India's total imports
- Trade balance: ₹4 Cr (Surplus); surplus rank #3785 of 12657 HSN codes
- Share of Sub-Chapter 2804: 6.48% of its exports; import side 0.08%
- Rank within Sub-Chapter 2804: #6 of 16 by export value; import-side #12

### Key metrics

- Export CAGR: 3.01% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6167 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +95.21% in FY 2020-21
- Contribution to Sub-Ch. 2804: 6.48% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28044090

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 | 6.11 | 0.0003% | — | 10.00% | 7.52 | 0.0002% | — | 0.38% | −1.41 | #5619 |
| FY 2019-20 | 5.43 | 0.0002% | −11.13% | 8.23% | 2.80 | 0.0001% | −62.77% | 0.17% | +2.63 | #5750 |
| FY 2020-21 | 10.60 | 0.0005% | +95.21% | 14.30% | 1.22 | 0.0000% | −56.43% | 0.06% | +9.38 | #4993 |
| FY 2021-22 | 12.47 | 0.0004% | +17.64% | 10.65% | 5.14 | 0.0001% | +321.31% | 0.13% | +7.33 | #5199 |
| FY 2022-23 | 7.95 | 0.0002% | −36.25% | 5.37% | 3.79 | 0.0001% | −26.26% | 0.09% | +4.16 | #5921 |
| FY 2023-24 | 6.98 | 0.0002% | −12.20% | 6.01% | 2.42 | 0.0000% | −36.15% | 0.06% | +4.56 | #6169 |
| FY 2024-25 | 7.30 | 0.0002% | +4.58% | 6.48% | 2.82 | 0.0000% | +16.53% | 0.08% | +4.48 | #6167 |

- CAGR (7-year): exports 3.01%/yr, imports -15.08%/yr (consistently Surplus)

## Key trade insights: HSN Code 28044090 export-import analysis

### Consistent export growth: 3.01% CAGR over 7 years

India's exports under HSN Code 28044090 have grown at a compound annual rate of 3.01% over 7 fiscal years, rising from ₹6.11 Crore in FY 2018-19 to ₹7.30 Crore in FY 2024-25.

### HSN Code 28044090 ranked #6167 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28044090 ranks #6167 out of 12657 HSN codes by total export value. Within Sub-Chapter 2804, it ranks #6 of 16. By trade surplus, it ranks #3785 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 28044090 exports

The strongest single-year export movement for HSN Code 28044090 was recorded in FY 2020-21, when exports surged by 95.21% over the prior year.

### India maintains a trade surplus of ₹4.48 Crore in HSN Code 28044090 goods

In FY 2024-25, India's exports of ₹7.30 Cr exceeded imports of ₹2.82 Cr, resulting in a trade surplus of ₹4.48 Crore — ranking #3785 of 12657 by surplus magnitude.

### Import growth of -15.08% CAGR signals stable import dependency for Oxygen (Other)

India's imports under HSN Code 28044090 have grown at -15.08% CAGR, reaching ₹2.82 Crore in FY 2024-25.

### HSN Code 28044090 contributes 6.48% of Sub-Chapter 2804 exports — ranked #6

Among the 16 HSN codes under Sub-Chapter 2804, HSN Code 28044090 ranks #6 by export value — accounting for 6.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.08% share (rank #12).

## 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) (this hsn code) | ₹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 |