---
title: "HSN Code for Black phosphorus | HSN 28047010 GST Rate"
description: "Find HSN and GST Rates for 28047010 related to Black phosphorus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28047010/"
---

# HSN Code 28047010: Black phosphorus

- [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 : Phosphorus : Phosphorus, black | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28047010 ?

It includes Black phosphorus

### How much GST applies to Black phosphorus?

Under HSN 28047010, Black phosphorus attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Black phosphorus?

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 Black phosphorus?

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 Black phosphorus?

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 Black phosphorus?

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.