---
title: "HSN Code for Phosphorus Pentachloride | HSN 28121400 GST Rate"
description: "Find HSN and GST Rates for 28121400 related to Phosphorus Pentachloride with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28121400/"
---

# HSN Code 28121400: Phosphorus Pentachloride

- [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 : Phosphorous pentachloride | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28121400 ?

It includes Phosphorus Pentachloride

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

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 Pentachloride?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Phosphorus Pentachloride?

Under HSN 28121400, Phosphorus Pentachloride attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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.

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

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 28121400 (FY 2024-25)

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

- Exports: ₹2 Cr (−14.06% YoY) — 0.0000% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹2 Cr (Surplus); surplus rank #4309 of 12657 HSN codes
- Share of Sub-Chapter 2812: 1.73% of its exports; import side 0.00%
- Rank within Sub-Chapter 2812: #7 of 25 by export value

### Key metrics

- Export CAGR: -6.31% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7770 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +10.11% in FY 2022-23
- Contribution to Sub-Ch. 2812: 1.73% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28121400

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 | 2.44 | 0.0001% | — | 6.17% | Nil | 0.0000% | — | 0.00% | +2.44 | #6728 |
| FY 2019-20 | 2.60 | 0.0001% | +6.56% | 5.99% | Nil | 0.0000% | — | 0.00% | +2.60 | #6650 |
| FY 2020-21 | 2.55 | 0.0001% | −1.92% | 5.02% | Nil | 0.0000% | — | 0.00% | +2.55 | #6714 |
| FY 2021-22 | 1.88 | 0.0001% | −26.27% | 1.95% | Nil | 0.0000% | — | 0.00% | +1.88 | #7396 |
| FY 2022-23 | 2.07 | 0.0001% | +10.11% | 1.65% | < ₹1 Crore | 0.0000% | — | 0.02% | +2.05 | #7403 |
| FY 2023-24 | 1.92 | 0.0001% | −7.25% | 2.03% | Nil | 0.0000% | −100.00% | 0.00% | +1.92 | #7622 |
| FY 2024-25 | 1.65 | 0.0000% | −14.06% | 1.73% | Nil | 0.0000% | — | 0.00% | +1.65 | #7770 |

- CAGR (7-year): exports -6.31%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 28121400 export-import analysis

### Export decline: -6.31% CAGR over 7 years

India's exports under HSN Code 28121400 have declined at a compound annual rate of -6.31% over 7 fiscal years, falling from ₹2.44 Crore in FY 2018-19 to ₹1.65 Crore in FY 2024-25.

### HSN Code 28121400 ranked #7770 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28121400 ranks #7770 out of 12657 HSN codes by total export value. Within Sub-Chapter 2812, it ranks #7 of 25. By trade surplus, it ranks #4309 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 28121400 exports

The strongest single-year export movement for HSN Code 28121400 was recorded in FY 2022-23, when exports surged by 10.11% over the prior year.

### India maintains a trade surplus of ₹1.65 Crore in HSN Code 28121400 goods

In FY 2024-25, India's exports of ₹1.65 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹1.65 Crore — ranking #4309 of 12657 by surplus magnitude.

### HSN Code 28121400 contributes 1.73% of Sub-Chapter 2812 exports — ranked #7

Among the 25 HSN codes under Sub-Chapter 2812, HSN Code 28121400 ranks #7 by export value — accounting for 1.73% 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](https://busy.in/hsn/hsn-28121300/) | ₹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 (this hsn code) | ₹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 |