What products are classified under HSN 28047030 ?
It includes White/Yellow Phosphorus
HSN Code 28047030 represents White/Yellow Phosphorus under GST classification. This code helps businesses identify White/Yellow Phosphorus correctly for billing, taxation, and trade. With HSN Code 28047030, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of White/Yellow Phosphorus.
HSN Code 28047030 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 28 | Inorganic chemicals, organic or inorganic compounds of precious metals,of rare-earth metals, of radioactive elements or of isotopes | 2804 | Hydrogen, rare gases and other non-metals | CHEMICAL ELEMENTS : Phosphorus : Phosphorus, white or yellow | 9% | 9% | 18% | 0% |
Description of goods
CHEMICAL ELEMENTS : Phosphorus : Phosphorus, white or yellow
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
White/Yellow Phosphorus does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| CHEMICAL ELEMENTS : Hydrogen | |
| CHEMICAL ELEMENTS : Rare gases : Argon | |
| CHEMICAL ELEMENTS : Rare gases : Other : Helium | |
| CHEMICAL ELEMENTS : Rare gases : Other : Other | |
| CHEMICAL ELEMENTS : Nitrogen | |
| CHEMICAL ELEMENTS : Oxygen : Medicinal grade | |
| CHEMICAL ELEMENTS : Oxygen : Other | |
| CHEMICAL ELEMENTS : Boron; tellurium : Boron | |
| CHEMICAL ELEMENTS : Boron; tellurium : Tellurium | |
| CHEMICAL ELEMENTS : Silicon : Containing by weight not less than 99.99% of silicon | |
| CHEMICAL ELEMENTS : Silicon : Other | |
| CHEMICAL ELEMENTS : Phosphorus : Phosphorus, black | |
| CHEMICAL ELEMENTS : Phosphorus : Phosphorus, red | |
| CHEMICAL ELEMENTS : Arsenic | |
| CHEMICAL ELEMENTS : Selenium |
CHEMICAL ELEMENTS : Hydrogen
CHEMICAL ELEMENTS : Rare gases : Argon
CHEMICAL ELEMENTS : Rare gases : Other : Helium
CHEMICAL ELEMENTS : Rare gases : Other : Other
CHEMICAL ELEMENTS : Nitrogen
CHEMICAL ELEMENTS : Oxygen : Medicinal grade
CHEMICAL ELEMENTS : Oxygen : Other
CHEMICAL ELEMENTS : Boron; tellurium : Boron
CHEMICAL ELEMENTS : Boron; tellurium : Tellurium
CHEMICAL ELEMENTS : Silicon : Containing by weight not less than 99.99% of silicon
CHEMICAL ELEMENTS : Silicon : Other
CHEMICAL ELEMENTS : Phosphorus : Phosphorus, black
CHEMICAL ELEMENTS : Phosphorus : Phosphorus, red
CHEMICAL ELEMENTS : Arsenic
CHEMICAL ELEMENTS : Selenium
It includes White/Yellow Phosphorus
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 28047030, White/Yellow Phosphorus attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for White/Yellow Phosphorus; Nil for exempt items if applicable).
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.
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.