---
title: "HSN Code for Polyphosphoric Acid | HSN 28092020 GST Rate"
description: "Find HSN and GST Rates for 28092020 related to Polyphosphoric Acid with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28092020/"
---

# HSN Code 28092020: Polyphosphoric 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 : Polyphosphoric acids | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28092020 ?

It includes Polyphosphoric Acid

### How much GST applies to Polyphosphoric Acid?

Under HSN 28092020, Polyphosphoric Acid attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Polyphosphoric Acid is sold with other items?

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

### Can we claim ITC on inputs used to trade Polyphosphoric Acid?

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

### Do e‑way bill and e‑invoice apply for Polyphosphoric 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.

### Does packaging or labelling change the GST for Polyphosphoric 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.

## India's trade performance: HSN Code 28092020 (FY 2024-25)

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

- Exports: ₹5 Cr (+23.96% YoY) — 0.0001% of India's total exports
- Imports: ₹4 Cr (−80.50% YoY) — 0.0001% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4579 of 12657 HSN codes
- Share of Sub-Chapter 2809: 4.21% of its exports; import side 0.02%
- Rank within Sub-Chapter 2809: #3 of 3 by export value; import-side #3

### Key metrics

- Export CAGR: 69.60% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6668 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,045.00% in FY 2021-22
- Contribution to Sub-Ch. 2809: 4.21% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28092020

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 | < ₹1 Crore | 0.0000% | — | 1.07% | 25.72 | 0.0007% | — | 0.17% | −25.52 | #8812 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +205.00% | 1.72% | 24.65 | 0.0007% | −4.16% | 0.21% | −24.04 | #8043 |
| FY 2020-21 | 1.20 | 0.0001% | +96.72% | 3.89% | 38.73 | 0.0013% | +57.12% | 0.31% | −37.53 | #7497 |
| FY 2021-22 | 13.74 | 0.0004% | +1,045.00% | 6.82% | 60.86 | 0.0013% | +57.14% | 0.33% | −47.12 | #5071 |
| FY 2022-23 | 13.12 | 0.0004% | −4.51% | 10.28% | 62.28 | 0.0011% | +2.33% | 0.22% | −49.16 | #5281 |
| FY 2023-24 | 3.84 | 0.0001% | −70.73% | 5.94% | 20.00 | 0.0004% | −67.89% | 0.11% | −16.16 | #6878 |
| FY 2024-25 | 4.76 | 0.0001% | +23.96% | 4.21% | 3.90 | 0.0001% | −80.50% | 0.02% | +0.86 | #6668 |

- CAGR (7-year): exports 69.60%/yr, imports -26.98%/yr (consistently Surplus)

## Key trade insights: HSN Code 28092020 export-import analysis

### Consistent export growth: 69.60% CAGR over 7 years

India's exports under HSN Code 28092020 have grown at a compound annual rate of 69.60% over 7 fiscal years, rising from ₹0.20 Crore in FY 2018-19 to ₹4.76 Crore in FY 2024-25.

### HSN Code 28092020 ranked #6668 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28092020 ranks #6668 out of 12657 HSN codes by total export value. Within Sub-Chapter 2809, it ranks #3 of 3. By trade surplus, it ranks #4579 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 28092020 exports

The strongest single-year export movement for HSN Code 28092020 was recorded in FY 2021-22, when exports surged by 1,045.00% over the prior year.

### India maintains a trade surplus of ₹0.86 Crore in HSN Code 28092020 goods

In FY 2024-25, India's exports of ₹4.76 Cr exceeded imports of ₹3.90 Cr, resulting in a trade surplus of ₹0.86 Crore — ranking #4579 of 12657 by surplus magnitude.

### Import growth of -26.98% CAGR signals stable import dependency for Polyphosphoric Acid

India's imports under HSN Code 28092020 have grown at -26.98% CAGR, reaching ₹3.90 Crore in FY 2024-25.

### HSN Code 28092020 contributes 4.21% of Sub-Chapter 2809 exports — ranked #3

Among the 3 HSN codes under Sub-Chapter 2809, HSN Code 28092020 ranks #3 by export value — accounting for 4.21% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #3).

## 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](https://busy.in/hsn/hsn-28091000/) | ₹44 Cr |
| #3 | HSN Code 28092020: Polyphosphoric Acid (this hsn code) | ₹5 Cr |