---
title: "HSN Code for Sulphuric Acid and Oleum | HSN 28070010 GST Rate"
description: "Find HSN and GST Rates for 28070010 related to Sulphuric Acid and Oleum with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28070010/"
---

# HSN Code 28070010: Sulphuric Acid and Oleum

- [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 2807: Sulphuric acid](https://busy.in/hsn/sub-chapter-2807/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS : Sulphuric acid; oleum : Sulphuric acid | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28070010 ?

It includes Sulphuric Acid and Oleum

### How much GST applies to Sulphuric Acid and Oleum?

Under HSN 28070010, Sulphuric Acid and Oleum attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Sulphuric Acid and Oleum is sold with other items?

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

### Does packaging or labelling change the GST for Sulphuric Acid and Oleum?

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.

### Do e‑way bill and e‑invoice apply for Sulphuric Acid and Oleum?

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.

### Any common misclassification issue with Sulphuric Acid and Oleum?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Sulphuric Acid and Oleum?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 28070010 (FY 2024-25)

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

- Exports: ₹393 Cr (+512.84% YoY) — 0.0107% of India's total exports
- Imports: ₹1,442 Cr (+35.91% YoY) — 0.0237% of India's total imports
- Trade balance: −₹1,048 Cr (Deficit); surplus rank #12222 of 12657 HSN codes
- Share of Sub-Chapter 2807: 99.55% of its exports; import side 100.00%
- Rank within Sub-Chapter 2807: #1 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: 31.10% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1203 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +542.90% in FY 2021-22
- Contribution to Sub-Ch. 2807: 99.55% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28070010

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. 2807 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2807 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 77.49 | 0.0034% | — | 99.85% | 658.74 | 0.0184% | — | 100.00% | −581.25 | #2304 |
| FY 2019-20 | 45.46 | 0.0021% | −41.33% | 99.69% | 793.77 | 0.0237% | +20.50% | 100.00% | −748.31 | #3024 |
| FY 2020-21 | 63.26 | 0.0029% | +39.16% | 99.58% | 407.57 | 0.0140% | −48.65% | 100.00% | −344.31 | #2606 |
| FY 2021-22 | 406.70 | 0.0130% | +542.90% | 99.95% | 1,746.38 | 0.0382% | +328.49% | 100.00% | −1,339.68 | #1020 |
| FY 2022-23 | 127.85 | 0.0035% | −68.56% | 99.39% | 2,213.41 | 0.0385% | +26.74% | 100.00% | −2,085.56 | #2230 |
| FY 2023-24 | 64.19 | 0.0018% | −49.79% | 97.75% | 1,060.73 | 0.0189% | −52.08% | 100.00% | −996.54 | #3191 |
| FY 2024-25 | 393.38 | 0.0107% | +512.84% | 99.55% | 1,441.65 | 0.0237% | +35.91% | 100.00% | −1,048.27 | #1203 |

- CAGR (7-year): exports 31.10%/yr, imports 13.94%/yr (consistently Deficit)

## Key trade insights: HSN Code 28070010 export-import analysis

### Consistent export growth: 31.10% CAGR over 7 years

India's exports under HSN Code 28070010 have grown at a compound annual rate of 31.10% over 7 fiscal years, rising from ₹77.49 Crore in FY 2018-19 to ₹393.38 Crore in FY 2024-25.

### HSN Code 28070010 ranked #1203 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28070010 ranks #1203 out of 12657 HSN codes by total export value. Within Sub-Chapter 2807, it ranks #1 of 2. By trade surplus, it ranks #12222 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 28070010 exports

The strongest single-year export movement for HSN Code 28070010 was recorded in FY 2021-22, when exports surged by 542.90% over the prior year.

### India records a trade deficit of ₹1,048.27 Crore in HSN Code 28070010 goods

In FY 2024-25, India's imports of ₹1,441.65 Cr exceeded exports of ₹393.38 Cr, resulting in a trade deficit of ₹1,048.27 Crore — ranking #12222 of 12657 by surplus magnitude.

### Import growth of 13.94% CAGR signals rising demand for Sulphuric Acid and Oleum

India's imports under HSN Code 28070010 have grown at 13.94% CAGR, reaching ₹1,441.65 Crore in FY 2024-25.

### HSN Code 28070010 contributes 99.55% of Sub-Chapter 2807 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 2807, HSN Code 28070010 ranks #1 by export value — accounting for 99.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 2807

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 28070010: Sulphuric Acid and Oleum (this hsn code) | ₹393 Cr |
| #2 | [HSN Code 28070020: Oleum](https://busy.in/hsn/hsn-28070020/) | ₹2 Cr |