--- title: "HSN Code for Rock Salt | HSN 28281010 GST Rate" description: "Find HSN and GST Rates for 28281010 related to Rock Salt with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28281010/" --- # HSN Code 28281010: Rock Salt - [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 2828: Navigational instruments](https://busy.in/hsn/sub-chapter-2828/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Commercial calcium hypochlorite and other calcium hypochlorites : Commercial calcium hypochlorite (bleaching paste or powder) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28281010 ? It includes Rock Salt ### How much GST applies to Rock Salt? Under HSN 28281010, Rock Salt attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Rock Salt? 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 Rock Salt? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Rock Salt is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rock Salt; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Rock Salt? 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 28281010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹124 Cr (+19.71% YoY) — 0.0034% of India's total exports - Imports: < ₹1 Crore (+217.39% YoY) — 0.0000% of India's total imports - Trade balance: ₹124 Cr (Surplus); surplus rank #1463 of 12657 HSN codes - Share of Sub-Chapter 2828: 55.07% of its exports; import side 0.46% - Rank within Sub-Chapter 2828: #1 of 10 by export value; import-side #3 ### Key metrics - Export CAGR: 13.17% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2388 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +26.89% in FY 2021-22 - Contribution to Sub-Ch. 2828: 55.07% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28281010 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. 2828 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2828 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 59.22 | 0.0026% | — | 46.71% | < ₹1 Crore | 0.0000% | — | 0.65% | +58.76 | #2637 | | FY 2019-20 | 67.73 | 0.0031% | +14.37% | 47.20% | < ₹1 Crore | 0.0000% | −39.13% | 0.46% | +67.45 | #2487 | | FY 2020-21 | 73.42 | 0.0034% | +8.40% | 45.33% | < ₹1 Crore | 0.0000% | +96.43% | 0.71% | +72.87 | #2422 | | FY 2021-22 | 93.16 | 0.0030% | +26.89% | 47.26% | < ₹1 Crore | 0.0000% | +12.73% | 0.70% | +92.54 | #2513 | | FY 2022-23 | 101.48 | 0.0028% | +8.93% | 26.05% | < ₹1 Crore | 0.0000% | −17.74% | 0.35% | +100.97 | #2510 | | FY 2023-24 | 103.90 | 0.0029% | +2.38% | 34.84% | < ₹1 Crore | 0.0000% | −54.90% | 0.15% | +103.67 | #2529 | | FY 2024-25 | 124.38 | 0.0034% | +19.71% | 55.07% | < ₹1 Crore | 0.0000% | +217.39% | 0.46% | +123.65 | #2388 | - CAGR (7-year): exports 13.17%/yr, imports 8.00%/yr (consistently Surplus) ## Key trade insights: HSN Code 28281010 export-import analysis ### Consistent export growth: 13.17% CAGR over 7 years India's exports under HSN Code 28281010 have grown at a compound annual rate of 13.17% over 7 fiscal years, rising from ₹59.22 Crore in FY 2018-19 to ₹124.38 Crore in FY 2024-25. ### HSN Code 28281010 ranked #2388 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28281010 ranks #2388 out of 12657 HSN codes by total export value. Within Sub-Chapter 2828, it ranks #1 of 10. By trade surplus, it ranks #1463 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 28281010 exports The strongest single-year export movement for HSN Code 28281010 was recorded in FY 2021-22, when exports surged by 26.89% over the prior year. ### India maintains a trade surplus of ₹123.65 Crore in HSN Code 28281010 goods In FY 2024-25, India's exports of ₹124.38 Cr exceeded imports of ₹0.73 Cr, resulting in a trade surplus of ₹123.65 Crore — ranking #1463 of 12657 by surplus magnitude. ### Import growth of 8.00% CAGR signals stable import dependency for Rock Salt India's imports under HSN Code 28281010 have grown at 8.00% CAGR, reaching ₹0.73 Crore in FY 2024-25. ### HSN Code 28281010 contributes 55.07% of Sub-Chapter 2828 exports — ranked #1 Among the 10 HSN codes under Sub-Chapter 2828, HSN Code 28281010 ranks #1 by export value — accounting for 55.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.46% share (rank #3). ## Related HSN Codes in Sub-Chapter 2828 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 28281010: Rock Salt (this hsn code) | ₹124 Cr | | #2 | [HSN Code 28281090: Other Calcium Hypochlorites](https://busy.in/hsn/hsn-28281090/) | ₹89 Cr | | #3 | [HSN Code 28289030: Sodium Chlorite](https://busy.in/hsn/hsn-28289030/) | ₹6 Cr | | #4 | [HSN Code 28289019: Sodium hypochlorites](https://busy.in/hsn/hsn-28289019/) | ₹3 Cr | | #5 | [HSN Code 28289090: Other Salts and Peroxysalts](https://busy.in/hsn/hsn-28289090/) | ₹3 Cr | | #6 | [HSN Code 28289011: Sodium Hypochlorite Bleach](https://busy.in/hsn/hsn-28289011/) | < ₹1 Crore | | #7 | [HSN Code 28289020: Potassium Hypochlorites](https://busy.in/hsn/hsn-28289020/) | < ₹1 Crore | | #8 | [HSN Code 28289060: Other Hypochlorite Bleach](https://busy.in/hsn/hsn-28289060/) | < ₹1 Crore | | — | [HSN Code 28289040: Aluminium Chlorite](https://busy.in/hsn/hsn-28289040/) | Nil | | — | [HSN Code 28289050: Salts & Peroxysalts: Hypobromites](https://busy.in/hsn/hsn-28289050/) | Nil |