--- title: "HSN Code for Phosphoric Acid | HSN 28092010 GST Rate" description: "Find HSN and GST Rates for 28092010 related to Phosphoric Acid with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28092010/" --- # HSN Code 28092010: Phosphoric Acid - [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 : Phosphoric acid and polyphosphoric acids : Phosporic acid (Fertilizer Grade) | 2.5% | 2.5% | 5% | 0% | | INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS : Phosphoric acid and polyphosphoric acids : Phosporic acid | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28092010 ? It includes Phosphoric Acid ### Any common misclassification issue with Phosphoric Acid? 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 Phosphoric Acid? 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 Phosphoric Acid is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Phosphoric Acid; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Phosphoric Acid? 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 Phosphoric Acid? Under HSN 28092010, Phosphoric Acid attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 28092010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹64 Cr (+188.28% YoY) — 0.0017% of India's total exports - Imports: ₹17,900 Cr (−1.28% YoY) — 0.2946% of India's total imports - Trade balance: −₹17,836 Cr (Deficit); surplus rank #12625 of 12657 HSN codes - Share of Sub-Chapter 2809: 56.41% of its exports; import side 99.62% - Rank within Sub-Chapter 2809: #1 of 3 by export value; import-side #1 ### Key metrics - Export CAGR: 67.35% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3290 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,732.99% in FY 2021-22 - Contribution to Sub-Ch. 2809: 56.41% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28092010 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 | 2.90 | 0.0001% | — | 15.57% | 14,713.46 | 0.4105% | — | 99.61% | −14,710.56 | #6516 | | FY 2019-20 | 19.08 | 0.0009% | +557.93% | 53.93% | 11,952.03 | 0.3570% | −18.77% | 99.63% | −11,932.95 | #4178 | | FY 2020-21 | 3.85 | 0.0002% | −79.82% | 12.47% | 12,430.17 | 0.4266% | +4.00% | 99.48% | −12,426.32 | #6248 | | FY 2021-22 | 109.07 | 0.0035% | +2,732.99% | 54.14% | 18,558.31 | 0.4060% | +49.30% | 99.17% | −18,449.24 | #2295 | | FY 2022-23 | 54.10 | 0.0015% | −50.40% | 42.39% | 28,841.22 | 0.5016% | +55.41% | 99.65% | −28,787.12 | #3375 | | FY 2023-24 | 22.10 | 0.0006% | −59.15% | 34.18% | 18,132.33 | 0.3229% | −37.13% | 99.67% | −18,110.23 | #4629 | | FY 2024-25 | 63.71 | 0.0017% | +188.28% | 56.41% | 17,899.82 | 0.2946% | −1.28% | 99.62% | −17,836.11 | #3290 | - CAGR (7-year): exports 67.35%/yr, imports 3.32%/yr (consistently Deficit) ## Key trade insights: HSN Code 28092010 export-import analysis ### Consistent export growth: 67.35% CAGR over 7 years India's exports under HSN Code 28092010 have grown at a compound annual rate of 67.35% over 7 fiscal years, rising from ₹2.90 Crore in FY 2018-19 to ₹63.71 Crore in FY 2024-25. ### HSN Code 28092010 ranked #3290 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28092010 ranks #3290 out of 12657 HSN codes by total export value. Within Sub-Chapter 2809, it ranks #1 of 3. By trade surplus, it ranks #12625 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 28092010 exports The strongest single-year export movement for HSN Code 28092010 was recorded in FY 2021-22, when exports surged by 2,732.99% over the prior year. ### India records a trade deficit of ₹17,836.11 Crore in HSN Code 28092010 goods In FY 2024-25, India's imports of ₹17,899.82 Cr exceeded exports of ₹63.71 Cr, resulting in a trade deficit of ₹17,836.11 Crore — ranking #12625 of 12657 by surplus magnitude. ### Import growth of 3.32% CAGR signals stable import dependency for Phosphoric Acid India's imports under HSN Code 28092010 have grown at 3.32% CAGR, reaching ₹17,899.82 Crore in FY 2024-25. ### HSN Code 28092010 contributes 56.41% of Sub-Chapter 2809 exports — ranked #1 Among the 3 HSN codes under Sub-Chapter 2809, HSN Code 28092010 ranks #1 by export value — accounting for 56.41% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 99.62% share (rank #1). ## 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 (this hsn code) | ₹64 Cr | | #2 | [HSN Code 28091000: Diphosphorus Pentaoxide](https://busy.in/hsn/hsn-28091000/) | ₹44 Cr | | #3 | [HSN Code 28092020: Polyphosphoric Acid](https://busy.in/hsn/hsn-28092020/) | ₹5 Cr |