---
title: "HSN Code for Sodium Sulphoxylates | HSN 28311020 GST Rate"
description: "Find HSN and GST Rates for 28311020 related to Sodium Sulphoxylates with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28311020/"
---

# HSN Code 28311020: Sodium Sulphoxylates

- [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 2831: Dithionites & sulphoxylates](https://busy.in/hsn/sub-chapter-2831/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Of sodium : Sodium sulphoxylates (including sodium formaldehyde sulphoxylate) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28311020 ?

It includes Sodium Sulphoxylates

### How much GST applies to Sodium Sulphoxylates?

Under HSN 28311020, Sodium Sulphoxylates attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Sodium Sulphoxylates?

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.

### Does packaging or labelling change the GST for Sodium Sulphoxylates?

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.

### Any common misclassification issue with Sodium Sulphoxylates?

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

### How should mixed supplies be billed when Sodium Sulphoxylates is sold with other items?

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

### Can we claim ITC on inputs used to trade Sodium Sulphoxylates?

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

## India's trade performance: HSN Code 28311020 (FY 2024-25)

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

- Exports: ₹217 Cr (+7.30% YoY) — 0.0059% of India's total exports
- Imports: < ₹1 Crore (+920.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹217 Cr (Surplus); surplus rank #1093 of 12657 HSN codes
- Share of Sub-Chapter 2831: 61.29% of its exports; import side 12.32%
- Rank within Sub-Chapter 2831: #1 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: 7.55% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1758 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +50.33% in FY 2021-22
- Contribution to Sub-Ch. 2831: 61.29% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28311020

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. 2831 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2831 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 140.45 | 0.0061% | — | 44.54% | 1.27 | 0.0000% | — | 3.41% | +139.18 | #1656 |
| FY 2019-20 | 159.79 | 0.0073% | +13.77% | 55.10% | < ₹1 Crore | 0.0000% | −67.72% | 0.94% | +159.38 | #1517 |
| FY 2020-21 | 128.60 | 0.0060% | −19.52% | 53.54% | 1.23 | 0.0000% | +200.00% | 3.48% | +127.37 | #1813 |
| FY 2021-22 | 193.32 | 0.0062% | +50.33% | 48.32% | < ₹1 Crore | 0.0000% | −59.35% | 2.45% | +192.82 | #1682 |
| FY 2022-23 | 211.27 | 0.0058% | +9.29% | 54.33% | < ₹1 Crore | 0.0000% | −60.00% | 0.78% | +211.07 | #1678 |
| FY 2023-24 | 202.61 | 0.0056% | −4.10% | 62.69% | < ₹1 Crore | 0.0000% | −75.00% | 0.46% | +202.56 | #1773 |
| FY 2024-25 | 217.40 | 0.0059% | +7.30% | 61.29% | < ₹1 Crore | 0.0000% | +920.00% | 12.32% | +216.89 | #1758 |

- CAGR (7-year): exports 7.55%/yr, imports -14.11%/yr (consistently Surplus)

## Key trade insights: HSN Code 28311020 export-import analysis

### Consistent export growth: 7.55% CAGR over 7 years

India's exports under HSN Code 28311020 have grown at a compound annual rate of 7.55% over 7 fiscal years, rising from ₹140.45 Crore in FY 2018-19 to ₹217.40 Crore in FY 2024-25.

### HSN Code 28311020 ranked #1758 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28311020 ranks #1758 out of 12657 HSN codes by total export value. Within Sub-Chapter 2831, it ranks #1 of 4. By trade surplus, it ranks #1093 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 28311020 exports

The strongest single-year export movement for HSN Code 28311020 was recorded in FY 2021-22, when exports surged by 50.33% over the prior year.

### India maintains a trade surplus of ₹216.89 Crore in HSN Code 28311020 goods

In FY 2024-25, India's exports of ₹217.40 Cr exceeded imports of ₹0.51 Cr, resulting in a trade surplus of ₹216.89 Crore — ranking #1093 of 12657 by surplus magnitude.

### Import growth of -14.11% CAGR signals stable import dependency for Sodium Sulphoxylates

India's imports under HSN Code 28311020 have grown at -14.11% CAGR, reaching ₹0.51 Crore in FY 2024-25.

### HSN Code 28311020 contributes 61.29% of Sub-Chapter 2831 exports — ranked #1

Among the 4 HSN codes under Sub-Chapter 2831, HSN Code 28311020 ranks #1 by export value — accounting for 61.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.32% share (rank #2).

## Related HSN Codes in Sub-Chapter 2831

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 28311020: Sodium Sulphoxylates (this hsn code) | ₹217 Cr |
| #2 | [HSN Code 28311010: Sodium Dithionites (Sodium Hydrosulphite)](https://busy.in/hsn/hsn-28311010/) | ₹101 Cr |
| #3 | [HSN Code 28319020: Sulphoxylates: Salts & Peroxysalts of Inorganic Acids & Metals](https://busy.in/hsn/hsn-28319020/) | ₹36 Cr |
| #4 | [HSN Code 28319010: Dithionites: Salts and Peroxysalts of Inorganic Acids and Metals](https://busy.in/hsn/hsn-28319010/) | < ₹1 Crore |