---
title: "HSN Code for Phosphorus Oxychloride | HSN 28121022 GST Rate"
description: "Find HSN and GST Rates for 28121022 related to Phosphorus Oxychloride with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28121022/"
---

# HSN Code 28121022: Phosphorus Oxychloride

- [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 2812: Halides & halide oxides of non-metals](https://busy.in/hsn/sub-chapter-2812/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Phosphorus pentachloride | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28121022 ?

It includes Ammonium Fluorides

### How much GST applies to Phosphorus Oxychloride?

Under HSN 28121022, Phosphorus Oxychloride attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Phosphorus Oxychloride?

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 should mixed supplies be billed when Phosphorus Oxychloride is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Phosphorus Oxychloride?

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.

### Any common misclassification issue with Phosphorus Oxychloride?

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 Phosphorus Oxychloride?

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