---
title: "HSN Code for Nitrous Oxide | HSN 28112930 GST Rate"
description: "Find HSN and GST Rates for 28112930 related to Nitrous Oxide with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28112930/"
---

# HSN Code 28112930: Nitrous Oxide

- [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 oxygen compounds of non-metals : Other : Nitrous oxide | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28112930 ?

It includes Nitrous Oxide

### Do e‑way bill and e‑invoice apply for Nitrous Oxide?

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 Nitrous Oxide?

Under HSN 28112930, Nitrous Oxide attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Nitrous Oxide is sold with other items?

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

### Any common misclassification issue with Nitrous Oxide?

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 Nitrous Oxide?

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 28112930 (FY 2024-25)

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

- Exports: ₹17 Cr (−16.05% YoY) — 0.0005% of India's total exports
- Imports: ₹21 Cr (+32.23% YoY) — 0.0003% of India's total imports
- Trade balance: −₹4 Cr (Deficit); surplus rank #8507 of 12657 HSN codes
- Share of Sub-Chapter 2811: 1.85% of its exports; import side 1.41%
- Rank within Sub-Chapter 2811: #5 of 17 by export value; import-side #5

### Key metrics

- Export CAGR: 6.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5114 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +88.02% in FY 2022-23
- Contribution to Sub-Ch. 2811: 1.85% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28112930

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 | 11.50 | 0.0005% | — | 4.72% | 2.18 | 0.0001% | — | 0.38% | +9.32 | #4828 |
| FY 2019-20 | 14.53 | 0.0007% | +26.35% | 6.74% | 2.52 | 0.0001% | +15.60% | 0.42% | +12.01 | #4537 |
| FY 2020-21 | 8.56 | 0.0004% | −41.09% | 1.78% | < ₹1 Crore | 0.0000% | −62.70% | 0.15% | +7.62 | #5291 |
| FY 2021-22 | 14.36 | 0.0005% | +67.76% | 2.04% | 1.90 | 0.0000% | +102.13% | 0.24% | +12.46 | #5018 |
| FY 2022-23 | 27.00 | 0.0007% | +88.02% | 3.01% | 6.01 | 0.0001% | +216.32% | 0.53% | +20.99 | #4304 |
| FY 2023-24 | 19.94 | 0.0006% | −26.15% | 2.47% | 15.73 | 0.0003% | +161.73% | 1.30% | +4.21 | #4783 |
| FY 2024-25 | 16.74 | 0.0005% | −16.05% | 1.85% | 20.80 | 0.0003% | +32.23% | 1.41% | −4.06 | #5114 |

- CAGR (7-year): exports 6.46%/yr, imports 45.64%/yr (consistently Deficit)

## Key trade insights: HSN Code 28112930 export-import analysis

### Consistent export growth: 6.46% CAGR over 7 years

India's exports under HSN Code 28112930 have grown at a compound annual rate of 6.46% over 7 fiscal years, rising from ₹11.50 Crore in FY 2018-19 to ₹16.74 Crore in FY 2024-25.

### HSN Code 28112930 ranked #5114 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28112930 ranks #5114 out of 12657 HSN codes by total export value. Within Sub-Chapter 2811, it ranks #5 of 17. By trade surplus, it ranks #8507 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 28112930 exports

The strongest single-year export movement for HSN Code 28112930 was recorded in FY 2022-23, when exports surged by 88.02% over the prior year.

### India records a trade deficit of ₹4.06 Crore in HSN Code 28112930 goods

In FY 2024-25, India's imports of ₹20.80 Cr exceeded exports of ₹16.74 Cr, resulting in a trade deficit of ₹4.06 Crore — ranking #8507 of 12657 by surplus magnitude.

### Import growth of 45.64% CAGR signals rising demand for Nitrous Oxide

India's imports under HSN Code 28112930 have grown at 45.64% CAGR, reaching ₹20.80 Crore in FY 2024-25.

### HSN Code 28112930 contributes 1.85% of Sub-Chapter 2811 exports — ranked #5

Among the 17 HSN codes under Sub-Chapter 2811, HSN Code 28112930 ranks #5 by export value — accounting for 1.85% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.41% share (rank #5).

## 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 (this hsn code) | ₹17 Cr |
| #6 | [HSN Code 28112990: Other Inorganic Oxygen Compounds](https://busy.in/hsn/hsn-28112990/) | ₹3 Cr |
| #7 | [HSN Code 28111920: Hypophosphorus Acid](https://busy.in/hsn/hsn-28111920/) | ₹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 |