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HSN Code 28047010: Black phosphorus

HSN Code 28047010 represents Black phosphorus under GST classification. This code helps businesses identify Black phosphorus correctly for billing, taxation, and trade. With HSN Code 28047010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Black phosphorus.

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Description of Goods for HSN Code 28047010

HSN Code 28047010 relates to the following description.

Description of Goods

CHEMICAL ELEMENTS : Phosphorus : Phosphorus, black

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 28047010 not include?

Black phosphorus does not include products with the following descriptions.

HSN Code 28046100

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

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India’s Trade Performance — HSN Code 28047010 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

Nil

First year of recorded data

0.0000% of India’s total exports

India’s Imports

FY 2025-26

< ₹1 Crore

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2025-26

−< ₹1 Crore

Trade Deficit

Surplus rank #7185 of 12872 HSN codes

% of Sub-Chapter 2804

FY 2025-26

0.00%

Share of Sub-Chapter 2804’s total exports in FY 2025-26

Import side: 0.00% of Sub-Chapter 2804’s imports

At a glance

−100.00%

Peak Growth Year

FY 2019-20 · strongest single-year move

0.00%

Contribution to Sub-Ch. 2804

Share of Sub-Chapter 2804 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 28047010

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #9921

Balance

−0.01

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.02% of Sub-Ch. 2804

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2804

FY 2019-20

Balance

−0.11

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 2804

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+450.00% YoY

0.01% of Sub-Ch. 2804

FY 2020-21

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2804

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 2804

FY 2021-22

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2804

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2804

FY 2022-23

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2804

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2804

FY 2023-24

Balance

−0.03

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2804

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2804

FY 2024-25

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2804

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 2804

FY 2025-26

Balance

−0.01

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2804

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2804

CAGR · 8-Year

Exports

—

Imports

−9.43% /yr

Consistently Deficit
Sub-Chapter 2804 total

reference, FY 2025-26

Export

₹123.97 Cr

Import

₹4,176.85 Cr

Trade Balance

−4,052.88

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

Key Trade Insights: HSN Code 28047010 Export-Import Analysis

Export Snapshot for HSN Code 28047010

India exported ₹0.00 Crore worth of Black phosphorus in FY 2025-26. Multi-year trend data is being compiled for this hsn code.

FY 2019-20 Was the Strongest Growth Year for HSN Code 28047010 Exports

The strongest single-year export movement for HSN Code 28047010 was recorded in FY 2019-20, when exports declined by 100.00% over the prior year.

India Records a Trade Deficit of ₹0.01 Crore in HSN Code 28047010 Goods

In FY 2025-26, India's imports of ₹0.01 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.01 Crore — ranking #7185 of 12872 by surplus magnitude.

Import Growth of −9.43% CAGR Signals Stable Import Dependency for Black phosphorus

India's imports under HSN Code 28047010 have grown at −9.43% CAGR, reaching ₹0.01 Crore in FY 2025-26.

Frequently Asked Questions

Clear answers to common queries about HSN Code 28047010 and GST compliance.

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.

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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.