--- title: "HSN Code for White/Yellow Phosphorus | HSN 28047030 GST Rate" description: "Find HSN and GST Rates for 28047030 related to White/Yellow Phosphorus with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28047030/" --- # HSN Code 28047030: White/Yellow 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, white or yellow | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28047030 ? It includes White/Yellow Phosphorus ### Can we claim ITC on inputs used to trade 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. ### Does packaging or labelling change the GST for White/Yellow 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. ### How much GST applies to White/Yellow Phosphorus? Under HSN 28047030, White/Yellow Phosphorus attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when White/Yellow Phosphorus is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for White/Yellow 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. ## India's trade performance: HSN Code 28047030 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: ₹1,468 Cr (−8.56% YoY) — 0.0242% of India's total imports - Trade balance: −₹1,468 Cr (Deficit); surplus rank #12341 of 12657 HSN codes - Share of Sub-Chapter 2804: 0.00% of its exports; import side 40.49% ### Key metrics - Peak growth year: −100.00% in FY 2019-20 - Contribution to Sub-Ch. 2804: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28047030 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 | < ₹1 Crore | 0.0000% | — | 0.07% | 794.88 | 0.0222% | — | 39.70% | −794.84 | #9577 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 654.58 | 0.0196% | −17.65% | 40.78% | −654.58 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | 819.74 | 0.0281% | +25.23% | 40.38% | −819.74 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.02% | 1,733.63 | 0.0379% | +111.49% | 43.78% | −1,733.61 | #10058 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 1,953.69 | 0.0340% | +12.69% | 45.04% | −1,953.69 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.01% | 1,605.32 | 0.0286% | −17.83% | 40.44% | −1,605.31 | #10473 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 1,467.97 | 0.0242% | −8.56% | 40.49% | −1,467.97 | — | - CAGR (7-year): exports —/yr, imports 10.77%/yr (consistently Deficit) ## Key trade insights: HSN Code 28047030 export-import analysis ### Export snapshot for HSN Code 28047030 India exported ₹0.00 Crore worth of White/Yellow Phosphorus in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2019-20 was the strongest growth year for HSN Code 28047030 exports The strongest single-year export movement for HSN Code 28047030 was recorded in FY 2019-20, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹1,467.97 Crore in HSN Code 28047030 goods In FY 2024-25, India's imports of ₹1,467.97 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹1,467.97 Crore — ranking #12341 of 12657 by surplus magnitude. ### Import growth of 10.77% CAGR signals rising demand for White/Yellow Phosphorus India's imports under HSN Code 28047030 have grown at 10.77% CAGR, reaching ₹1,467.97 Crore in FY 2024-25. ## 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)](https://busy.in/hsn/hsn-28047020/) | ₹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 | | — | HSN Code 28047030: White/Yellow Phosphorus (this hsn code) | Nil |