--- title: "HSN Code for Diphosphorus Pentaoxide | HSN 28091000 GST Rate" description: "Find HSN and GST Rates for 28091000 related to Diphosphorus Pentaoxide with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28091000/" --- # HSN Code 28091000: Diphosphorus Pentaoxide - [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 2809: Phosphoric & polyphosphoric acids](https://busy.in/hsn/sub-chapter-2809/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS : Diphosphorus pentaoxide | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28091000 ? It includes Diphosphorus Pentaoxide ### How much GST applies to Diphosphorus Pentaoxide? Under HSN 28091000, Diphosphorus Pentaoxide attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Diphosphorus Pentaoxide? 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 should mixed supplies be billed when Diphosphorus Pentaoxide is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Diphosphorus Pentaoxide; Nil for exempt items if applicable). ### Any common misclassification issue with Diphosphorus Pentaoxide? 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 Diphosphorus Pentaoxide? 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 28091000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹44 Cr (+14.93% YoY) — 0.0012% of India's total exports - Imports: ₹64 Cr (+60.49% YoY) — 0.0010% of India's total imports - Trade balance: −₹19 Cr (Deficit); surplus rank #9526 of 12657 HSN codes - Share of Sub-Chapter 2809: 39.39% of its exports; import side 0.35% - Rank within Sub-Chapter 2809: #2 of 3 by export value; import-side #2 ### Key metrics - Export CAGR: 19.17% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3777 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +204.41% in FY 2021-22 - Contribution to Sub-Ch. 2809: 39.39% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28091000 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. 2809 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2809 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 15.53 | 0.0007% | — | 83.40% | 31.55 | 0.0009% | — | 0.21% | −16.02 | #4417 | | FY 2019-20 | 15.70 | 0.0007% | +1.09% | 44.38% | 19.49 | 0.0006% | −38.23% | 0.16% | −3.79 | #4444 | | FY 2020-21 | 25.84 | 0.0012% | +64.59% | 83.68% | 25.85 | 0.0009% | +32.63% | 0.21% | −0.01 | #3862 | | FY 2021-22 | 78.66 | 0.0025% | +204.41% | 39.04% | 94.29 | 0.0021% | +264.76% | 0.50% | −15.63 | #2728 | | FY 2022-23 | 60.41 | 0.0017% | −23.20% | 47.33% | 38.42 | 0.0007% | −59.25% | 0.13% | +21.99 | #3224 | | FY 2023-24 | 38.71 | 0.0011% | −35.92% | 59.88% | 39.66 | 0.0007% | +3.23% | 0.22% | −0.95 | #3882 | | FY 2024-25 | 44.49 | 0.0012% | +14.93% | 39.39% | 63.65 | 0.0010% | +60.49% | 0.35% | −19.16 | #3777 | - CAGR (7-year): exports 19.17%/yr, imports 12.41%/yr (consistently Deficit) ## Key trade insights: HSN Code 28091000 export-import analysis ### Consistent export growth: 19.17% CAGR over 7 years India's exports under HSN Code 28091000 have grown at a compound annual rate of 19.17% over 7 fiscal years, rising from ₹15.53 Crore in FY 2018-19 to ₹44.49 Crore in FY 2024-25. ### HSN Code 28091000 ranked #3777 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28091000 ranks #3777 out of 12657 HSN codes by total export value. Within Sub-Chapter 2809, it ranks #2 of 3. By trade surplus, it ranks #9526 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 28091000 exports The strongest single-year export movement for HSN Code 28091000 was recorded in FY 2021-22, when exports surged by 204.41% over the prior year. ### India records a trade deficit of ₹19.16 Crore in HSN Code 28091000 goods In FY 2024-25, India's imports of ₹63.65 Cr exceeded exports of ₹44.49 Cr, resulting in a trade deficit of ₹19.16 Crore — ranking #9526 of 12657 by surplus magnitude. ### Import growth of 12.41% CAGR signals rising demand for Diphosphorus Pentaoxide India's imports under HSN Code 28091000 have grown at 12.41% CAGR, reaching ₹63.65 Crore in FY 2024-25. ### HSN Code 28091000 contributes 39.39% of Sub-Chapter 2809 exports — ranked #2 Among the 3 HSN codes under Sub-Chapter 2809, HSN Code 28091000 ranks #2 by export value — accounting for 39.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.35% share (rank #2). ## Related HSN Codes in Sub-Chapter 2809 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 28092010: Phosphoric Acid](https://busy.in/hsn/hsn-28092010/) | ₹64 Cr | | #2 | HSN Code 28091000: Diphosphorus Pentaoxide (this hsn code) | ₹44 Cr | | #3 | [HSN Code 28092020: Polyphosphoric Acid](https://busy.in/hsn/hsn-28092020/) | ₹5 Cr |