---
title: "HSN Code for Phosphorus Trichloride | HSN 28121300 GST Rate"
description: "Find HSN and GST Rates for 28121300 related to Phosphorus Trichloride with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28121300/"
---

# HSN Code 28121300: Phosphorus Trichloride

- [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 |
| --- | --- | --- | --- | --- |
| HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS : Chlorides and chloride oxides : Phosphorus trichloride | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28121300 ?

It includes Phosphorus Trichloride

### How should mixed supplies be billed when Phosphorus Trichloride is sold with other items?

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

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

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.

### Can we claim ITC on inputs used to trade Phosphorus Trichloride?

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

### Any common misclassification issue with Phosphorus Trichloride?

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 Phosphorus Trichloride?

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.

## India's trade performance: HSN Code 28121300 (FY 2024-25)

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

- Exports: ₹62 Cr (−0.74% YoY) — 0.0017% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹62 Cr (Surplus); surplus rank #1996 of 12657 HSN codes
- Share of Sub-Chapter 2812: 64.80% of its exports; import side 0.00%
- Rank within Sub-Chapter 2812: #1 of 25 by export value

### Key metrics

- Export CAGR: 19.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3334 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +156.94% in FY 2021-22
- Contribution to Sub-Ch. 2812: 64.80% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28121300

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. 2812 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2812 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 20.75 | 0.0009% | — | 52.47% | Nil | 0.0000% | — | 0.00% | +20.75 | #4065 |
| FY 2019-20 | 23.10 | 0.0010% | +11.33% | 53.25% | Nil | 0.0000% | — | 0.00% | +23.10 | #3922 |
| FY 2020-21 | 29.17 | 0.0014% | +26.28% | 57.47% | Nil | 0.0000% | — | 0.00% | +29.17 | #3700 |
| FY 2021-22 | 74.95 | 0.0024% | +156.94% | 77.91% | Nil | 0.0000% | — | 0.00% | +74.95 | #2787 |
| FY 2022-23 | 87.46 | 0.0024% | +16.69% | 69.71% | Nil | 0.0000% | — | 0.00% | +87.46 | #2731 |
| FY 2023-24 | 62.36 | 0.0017% | −28.70% | 66.04% | < ₹1 Crore | 0.0000% | — | 0.65% | +62.01 | #3227 |
| FY 2024-25 | 61.90 | 0.0017% | −0.74% | 64.80% | Nil | 0.0000% | −100.00% | 0.00% | +61.90 | #3334 |

- CAGR (7-year): exports 19.98%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 28121300 export-import analysis

### Consistent export growth: 19.98% CAGR over 7 years

India's exports under HSN Code 28121300 have grown at a compound annual rate of 19.98% over 7 fiscal years, rising from ₹20.75 Crore in FY 2018-19 to ₹61.90 Crore in FY 2024-25.

### HSN Code 28121300 ranked #3334 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28121300 ranks #3334 out of 12657 HSN codes by total export value. Within Sub-Chapter 2812, it ranks #1 of 25. By trade surplus, it ranks #1996 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 28121300 exports

The strongest single-year export movement for HSN Code 28121300 was recorded in FY 2021-22, when exports surged by 156.94% over the prior year.

### India maintains a trade surplus of ₹61.90 Crore in HSN Code 28121300 goods

In FY 2024-25, India's exports of ₹61.90 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹61.90 Crore — ranking #1996 of 12657 by surplus magnitude.

### HSN Code 28121300 contributes 64.80% of Sub-Chapter 2812 exports — ranked #1

Among the 25 HSN codes under Sub-Chapter 2812, HSN Code 28121300 ranks #1 by export value — accounting for 64.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 2812

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 28121300: Phosphorus Trichloride (this hsn code) | ₹62 Cr |
| #2 | [HSN Code 28121700: Thionyl Chloride](https://busy.in/hsn/hsn-28121700/) | ₹12 Cr |
| #3 | [HSN Code 28121200: Potassium Hydroxide](https://busy.in/hsn/hsn-28121200/) | ₹8 Cr |
| #4 | [HSN Code 28121600: Sulphur Dichloride](https://busy.in/hsn/hsn-28121600/) | ₹5 Cr |
| #5 | [HSN Code 28129000: Halogen/sulphur compounds](https://busy.in/hsn/hsn-28129000/) | ₹4 Cr |
| #6 | [HSN Code 28121990: Other Chlorides & Chloride Oxides (Non-Metal)](https://busy.in/hsn/hsn-28121990/) | ₹3 Cr |
| #7 | [HSN Code 28121400: Phosphorus Pentachloride](https://busy.in/hsn/hsn-28121400/) | ₹2 Cr |
| #8 | [HSN Code 28121500: Sulphur Monochloride](https://busy.in/hsn/hsn-28121500/) | < ₹1 Crore |
| — | [HSN Code 28121100: Sodium Hydroxide (Caustic Soda)](https://busy.in/hsn/hsn-28121100/) | Nil |
| — | [HSN Code 28121910: Other Alkalis: Sodium Carbonate](https://busy.in/hsn/hsn-28121910/) | Nil |