HSN Code 28044090: Oxygen (Other)

HSN Code 28044090 represents Oxygen (Other) under GST classification. This code helps businesses identify Oxygen (Other) correctly for billing, taxation, and trade. With HSN Code 28044090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Oxygen (Other).

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Description of Goods for HSN Code 28044090

HSN Code 28044090 relates to the following description.

Description of Goods

CHEMICAL ELEMENTS : Oxygen : Other

Chapter

28 - Inorganic chemicals, organic or inorganic compounds of precious metals,of rare-earth metals, of radioactive elements or of isotopes

Sub Chapter

2804 - Hydrogen, rare gases and other non-metals

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 28044090 not include?

Oxygen (Other) does not include products with the following descriptions.

HSN Code 28046100

CHEMICAL ELEMENTS : Silicon : Containing by weight not less than 99.99% of silicon

India’s Trade Performance — HSN Code 28044090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹7 Cr

+4.58% vs FY 2023-24

0.0002% of India’s total exports

India’s Imports

FY 2024-25

₹3 Cr

+16.53% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹4 Cr

Trade Surplus

Surplus rank #3785 of 12657 HSN codes

% of Sub-Chapter 2804

FY 2024-25

6.48%

Share of Sub-Chapter 2804’s total exports in FY 2024-25

Import side: 0.08% of Sub-Chapter 2804’s imports

Rank Within Sub-Chapter 2804

FY 2024-25

#6 of 16

Position by export value among HSN codes in Sub-Chapter 2804

Import-side rank: #12 of 16

At a glance

3.01%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6167

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+95.21%

Peak Growth Year

FY 2020-21 · strongest single-year move

6.48%

Contribution to Sub-Ch. 2804

Share of Sub-Chapter 2804 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #5619

Balance

−1.41

Exports

6.11 ₹ Cr

0.0003% share

— YoY

10.00% of Sub-Ch. 2804

Imports

7.52 ₹ Cr

0.0002% share

— YoY

0.38% of Sub-Ch. 2804

FY 2019-20 Exp. Rank #5750

Balance

+2.63

Exports

5.43 ₹ Cr

0.0002% share

−11.13% YoY

8.23% of Sub-Ch. 2804

Imports

2.80 ₹ Cr

0.0001% share

−62.77% YoY

0.17% of Sub-Ch. 2804

FY 2020-21 Exp. Rank #4993

Balance

+9.38

Exports

10.60 ₹ Cr

0.0005% share

+95.21% YoY

14.30% of Sub-Ch. 2804

Imports

1.22 ₹ Cr

0.0000% share

−56.43% YoY

0.06% of Sub-Ch. 2804

FY 2021-22 Exp. Rank #5199

Balance

+7.33

Exports

12.47 ₹ Cr

0.0004% share

+17.64% YoY

10.65% of Sub-Ch. 2804

Imports

5.14 ₹ Cr

0.0001% share

+321.31% YoY

0.13% of Sub-Ch. 2804

FY 2022-23 Exp. Rank #5921

Balance

+4.16

Exports

7.95 ₹ Cr

0.0002% share

−36.25% YoY

5.37% of Sub-Ch. 2804

Imports

3.79 ₹ Cr

0.0001% share

−26.26% YoY

0.09% of Sub-Ch. 2804

FY 2023-24 Exp. Rank #6169

Balance

+4.56

Exports

6.98 ₹ Cr

0.0002% share

−12.20% YoY

6.01% of Sub-Ch. 2804

Imports

2.42 ₹ Cr

0.0000% share

−36.15% YoY

0.06% of Sub-Ch. 2804

FY 2024-25 Exp. Rank #6167

Balance

+4.48

Exports

7.30 ₹ Cr

0.0002% share

+4.58% YoY

6.48% of Sub-Ch. 2804

Imports

2.82 ₹ Cr

0.0000% share

+16.53% YoY

0.08% of Sub-Ch. 2804

CAGR · 7-Year

Exports

3.01% /yr

Imports

−15.08% /yr

Consistently Surplus
Sub-Chapter 2804 total

reference, FY 2024-25

Export

₹112.64 Cr

Import

₹3,625.45 Cr

Trade Balance

−3,512.81

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 28044090 and GST compliance.

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).

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.