---
title: "HSN Code for Phosphorus (Red) | HSN 28047020 GST Rate"
description: "Find HSN and GST Rates for 28047020 related to Phosphorus (Red) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28047020/"
---

# HSN Code 28047020: Phosphorus (Red)

- [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, red | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28047020 ?

It includes Phosphorus (Red)

### Any common misclassification issue with Phosphorus (Red)?

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 Phosphorus (Red)?

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.

### How much GST applies to Phosphorus (Red)?

Under HSN 28047020, Phosphorus (Red) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Phosphorus (Red) is sold with other items?

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

### Does packaging or labelling change the GST for Phosphorus (Red)?

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.

## India's trade performance: HSN Code 28047020 (FY 2024-25)

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

- Exports: ₹38 Cr (+18.36% YoY) — 0.0010% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹38 Cr (Surplus); surplus rank #2346 of 12657 HSN codes
- Share of Sub-Chapter 2804: 33.93% of its exports; import side 0.00%
- Rank within Sub-Chapter 2804: #1 of 16 by export value

### Key metrics

- Export CAGR: 9.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3979 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +52.26% in FY 2022-23
- Contribution to Sub-Ch. 2804: 33.93% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28047020

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 | 22.42 | 0.0010% | — | 36.68% | < ₹1 Crore | 0.0000% | — | 0.03% | +21.91 | #3951 |
| FY 2019-20 | 25.67 | 0.0012% | +14.50% | 38.91% | < ₹1 Crore | 0.0000% | +11.76% | 0.04% | +25.10 | #3793 |
| FY 2020-21 | 24.60 | 0.0011% | −4.17% | 33.19% | < ₹1 Crore | 0.0000% | −68.42% | 0.01% | +24.42 | #3919 |
| FY 2021-22 | 36.28 | 0.0012% | +47.48% | 30.98% | < ₹1 Crore | 0.0000% | −94.44% | 0.00% | +36.27 | #3803 |
| FY 2022-23 | 55.24 | 0.0015% | +52.26% | 37.33% | Nil | 0.0000% | −100.00% | 0.00% | +55.24 | #3341 |
| FY 2023-24 | 32.29 | 0.0009% | −41.55% | 27.81% | < ₹1 Crore | 0.0000% | — | 0.01% | +31.74 | #4139 |
| FY 2024-25 | 38.22 | 0.0010% | +18.36% | 33.93% | Nil | 0.0000% | −100.00% | 0.00% | +38.22 | #3979 |

- CAGR (7-year): exports 9.30%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 28047020 export-import analysis

### Consistent export growth: 9.30% CAGR over 7 years

India's exports under HSN Code 28047020 have grown at a compound annual rate of 9.30% over 7 fiscal years, rising from ₹22.42 Crore in FY 2018-19 to ₹38.22 Crore in FY 2024-25.

### HSN Code 28047020 ranked #3979 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28047020 ranks #3979 out of 12657 HSN codes by total export value. Within Sub-Chapter 2804, it ranks #1 of 16. By trade surplus, it ranks #2346 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 28047020 exports

The strongest single-year export movement for HSN Code 28047020 was recorded in FY 2022-23, when exports surged by 52.26% over the prior year.

### India maintains a trade surplus of ₹38.22 Crore in HSN Code 28047020 goods

In FY 2024-25, India's exports of ₹38.22 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹38.22 Crore — ranking #2346 of 12657 by surplus magnitude.

### HSN Code 28047020 contributes 33.93% of Sub-Chapter 2804 exports — ranked #1

Among the 16 HSN codes under Sub-Chapter 2804, HSN Code 28047020 ranks #1 by export value — accounting for 33.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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) (this hsn code) | ₹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 |