--- title: "HSN Code for Halogen or sulphur compounds | HSN 28139090 GST Rate" description: "Find HSN and GST Rates for 28139090 related to Halogen or sulphur compounds with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28139090/" --- # HSN Code 28139090: Halogen or sulphur compounds - [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 2813: Non-metal sulfides](https://busy.in/hsn/sub-chapter-2813/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28139090 ? It includes Halogen or sulphur compounds ### How should mixed supplies be billed when Halogen or sulphur compounds is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Halogen or sulphur compounds; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Halogen or sulphur compounds? 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 Halogen or sulphur compounds? 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 much GST applies to Halogen or sulphur compounds? Under HSN 28139090, Halogen or sulphur compounds attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Halogen or sulphur compounds? 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 Halogen or sulphur compounds? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 28139090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹65 Cr (+78.92% YoY) — 0.0018% of India's total exports - Imports: < ₹1 Crore (0.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹65 Cr (Surplus); surplus rank #1964 of 12657 HSN codes - Share of Sub-Chapter 2813: 99.69% of its exports; import side 0.01% - Rank within Sub-Chapter 2813: #1 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: 28.54% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3261 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +176.36% in FY 2022-23 - Contribution to Sub-Ch. 2813: 99.69% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28139090 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. 2813 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2813 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 14.36 | 0.0006% | — | 25.25% | 12.80 | 0.0004% | — | 83.39% | +1.56 | #4538 | | FY 2019-20 | 28.88 | 0.0013% | +101.11% | 38.80% | 2.67 | 0.0001% | −79.14% | 99.26% | +26.21 | #3641 | | FY 2020-21 | 19.48 | 0.0009% | −32.55% | 75.98% | 7.47 | 0.0003% | +179.78% | 96.51% | +12.01 | #4217 | | FY 2021-22 | 17.60 | 0.0006% | −9.65% | 77.64% | 9.17 | 0.0002% | +22.76% | 57.49% | +8.43 | #4756 | | FY 2022-23 | 48.64 | 0.0013% | +176.36% | 99.18% | 2.48 | 0.0000% | −72.96% | 12.74% | +46.16 | #3514 | | FY 2023-24 | 36.20 | 0.0010% | −25.58% | 98.80% | < ₹1 Crore | 0.0000% | −99.60% | 0.04% | +36.19 | #3987 | | FY 2024-25 | 64.77 | 0.0018% | +78.92% | 99.69% | < ₹1 Crore | 0.0000% | 0.00% | 0.01% | +64.76 | #3261 | - CAGR (7-year): exports 28.54%/yr, imports -69.65%/yr (consistently Surplus) ## Key trade insights: HSN Code 28139090 export-import analysis ### Consistent export growth: 28.54% CAGR over 7 years India's exports under HSN Code 28139090 have grown at a compound annual rate of 28.54% over 7 fiscal years, rising from ₹14.36 Crore in FY 2018-19 to ₹64.77 Crore in FY 2024-25. ### HSN Code 28139090 ranked #3261 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28139090 ranks #3261 out of 12657 HSN codes by total export value. Within Sub-Chapter 2813, it ranks #1 of 4. By trade surplus, it ranks #1964 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 28139090 exports The strongest single-year export movement for HSN Code 28139090 was recorded in FY 2022-23, when exports surged by 176.36% over the prior year. ### India maintains a trade surplus of ₹64.76 Crore in HSN Code 28139090 goods In FY 2024-25, India's exports of ₹64.77 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹64.76 Crore — ranking #1964 of 12657 by surplus magnitude. ### Import growth of -69.65% CAGR signals stable import dependency for Halogen or sulphur compounds India's imports under HSN Code 28139090 have grown at -69.65% CAGR, reaching ₹0.01 Crore in FY 2024-25. ### HSN Code 28139090 contributes 99.69% of Sub-Chapter 2813 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 2813, HSN Code 28139090 ranks #1 by export value — accounting for 99.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #2). ## Related HSN Codes in Sub-Chapter 2813 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 28139090: Halogen or sulphur compounds (this hsn code) | ₹65 Cr | | #2 | [HSN Code 28131000: Carbon disulphide: Halogen/sulphur compounds](https://busy.in/hsn/hsn-28131000/) | < ₹1 Crore | | — | [HSN Code 28139010: Artificial Arsenic Disulphide](https://busy.in/hsn/hsn-28139010/) | Nil | | — | [HSN Code 28139020: Commercial Phosphorus Trisulphide](https://busy.in/hsn/hsn-28139020/) | — |