---
title: "HSN Code for Hypophosphorus Acid | HSN 28111920 GST Rate"
description: "Find HSN and GST Rates for 28111920 related to Hypophosphorus Acid with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28111920/"
---

# HSN Code 28111920: Hypophosphorus 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 2811: Inorganic acids](https://busy.in/hsn/sub-chapter-2811/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS : Other inorganic acids : Other : Hypophosphorus acid (phosphinic acid) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28111920 ?

It includes Hypophosphorus Acid

### Do e‑way bill and e‑invoice apply for Hypophosphorus 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 much GST applies to Hypophosphorus Acid?

Under HSN 28111920, Hypophosphorus Acid attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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

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

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 Hypophosphorus 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 28111920 (FY 2024-25)

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

- Exports: ₹2 Cr (−60.10% YoY) — 0.0001% of India's total exports
- Imports: ₹18 Cr (+22.02% YoY) — 0.0003% of India's total imports
- Trade balance: −₹16 Cr (Deficit); surplus rank #9380 of 12657 HSN codes
- Share of Sub-Chapter 2811: 0.26% of its exports; import side 1.21%
- Rank within Sub-Chapter 2811: #7 of 17 by export value; import-side #6

### Key metrics

- Export CAGR: 15.56% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7470 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +268.25% in FY 2021-22
- Contribution to Sub-Ch. 2811: 0.26% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28111920

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. 2811 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2811 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.40% | 6.61 | 0.0002% | — | 1.15% | −5.64 | #7655 |
| FY 2019-20 | 1.07 | 0.0000% | +10.31% | 0.50% | 6.88 | 0.0002% | +4.08% | 1.16% | −5.81 | #7542 |
| FY 2020-21 | 1.26 | 0.0001% | +17.76% | 0.26% | 6.35 | 0.0002% | −7.70% | 0.99% | −5.09 | #7454 |
| FY 2021-22 | 4.64 | 0.0001% | +268.25% | 0.66% | 8.03 | 0.0002% | +26.46% | 1.02% | −3.39 | #6440 |
| FY 2022-23 | 12.24 | 0.0003% | +163.79% | 1.36% | 21.61 | 0.0004% | +169.12% | 1.91% | −9.37 | #5361 |
| FY 2023-24 | 5.79 | 0.0002% | −52.70% | 0.72% | 14.67 | 0.0003% | −32.11% | 1.22% | −8.88 | #6402 |
| FY 2024-25 | 2.31 | 0.0001% | −60.10% | 0.26% | 17.90 | 0.0003% | +22.02% | 1.21% | −15.59 | #7470 |

- CAGR (7-year): exports 15.56%/yr, imports 18.06%/yr (consistently Deficit)

## Key trade insights: HSN Code 28111920 export-import analysis

### Consistent export growth: 15.56% CAGR over 7 years

India's exports under HSN Code 28111920 have grown at a compound annual rate of 15.56% over 7 fiscal years, rising from ₹0.97 Crore in FY 2018-19 to ₹2.31 Crore in FY 2024-25.

### HSN Code 28111920 ranked #7470 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28111920 ranks #7470 out of 12657 HSN codes by total export value. Within Sub-Chapter 2811, it ranks #7 of 17. By trade surplus, it ranks #9380 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 28111920 exports

The strongest single-year export movement for HSN Code 28111920 was recorded in FY 2021-22, when exports surged by 268.25% over the prior year.

### India records a trade deficit of ₹15.59 Crore in HSN Code 28111920 goods

In FY 2024-25, India's imports of ₹17.90 Cr exceeded exports of ₹2.31 Cr, resulting in a trade deficit of ₹15.59 Crore — ranking #9380 of 12657 by surplus magnitude.

### Import growth of 18.06% CAGR signals rising demand for Hypophosphorus Acid

India's imports under HSN Code 28111920 have grown at 18.06% CAGR, reaching ₹17.90 Crore in FY 2024-25.

### HSN Code 28111920 contributes 0.26% of Sub-Chapter 2811 exports — ranked #7

Among the 17 HSN codes under Sub-Chapter 2811, HSN Code 28111920 ranks #7 by export value — accounting for 0.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.21% share (rank #6).

## Related HSN Codes in Sub-Chapter 2811

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 28112200: Silicon Dioxide](https://busy.in/hsn/hsn-28112200/) | ₹719 Cr |
| #2 | [HSN Code 28111990: Other Inorganic Acids](https://busy.in/hsn/hsn-28111990/) | ₹103 Cr |
| #3 | [HSN Code 28112190: Other Carbon Dioxide](https://busy.in/hsn/hsn-28112190/) | ₹35 Cr |
| #4 | [HSN Code 28111100: Hydrogen Fluoride (HF)](https://busy.in/hsn/hsn-28111100/) | ₹27 Cr |
| #5 | [HSN Code 28112930: Nitrous Oxide](https://busy.in/hsn/hsn-28112930/) | ₹17 Cr |
| #6 | [HSN Code 28112990: Other Inorganic Oxygen Compounds](https://busy.in/hsn/hsn-28112990/) | ₹3 Cr |
| #7 | HSN Code 28111920: Hypophosphorus Acid (this hsn code) | ₹2 Cr |
| #8 | [HSN Code 28111940: Other Inorganic Acids and Inorganic Peroxides](https://busy.in/hsn/hsn-28111940/) | < ₹1 Crore |
| #9 | [HSN Code 28112950: Sulphur Trioxide](https://busy.in/hsn/hsn-28112950/) | < ₹1 Crore |
| #10 | [HSN Code 28112920: Arsenic Trioxide](https://busy.in/hsn/hsn-28112920/) | < ₹1 Crore |