--- title: "HSN Code for Other Sodium Sulphites | HSN 28321090 GST Rate" description: "Find HSN and GST Rates for 28321090 related to Other Sodium Sulphites with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28321090/" --- # HSN Code 28321090: Other Sodium Sulphites - [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 2832: Sulphites: thiosulphates](https://busy.in/hsn/sub-chapter-2832/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Sodium sulphites : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28321090 ? It includes Other Sodium Sulphites ### Does packaging or labelling change the GST for Other Sodium Sulphites? 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 Other Sodium Sulphites? 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 Other Sodium Sulphites is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Sodium Sulphites; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Sodium Sulphites? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Other Sodium Sulphites? 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. ### How much GST applies to Other Sodium Sulphites? Under HSN 28321090, Other Sodium Sulphites attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 28321090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹108 Cr (−25.50% YoY) — 0.0029% of India's total exports - Imports: ₹67 Cr (+31.33% YoY) — 0.0011% of India's total imports - Trade balance: ₹40 Cr (Surplus); surplus rank #2312 of 12657 HSN codes - Share of Sub-Chapter 2832: 58.01% of its exports; import side 81.97% - Rank within Sub-Chapter 2832: #1 of 9 by export value; import-side #1 ### Key metrics - Export CAGR: 2.82% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2562 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +41.73% in FY 2022-23 - Contribution to Sub-Ch. 2832: 58.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28321090 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. 2832 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2832 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 91.16 | 0.0040% | — | 63.96% | 41.47 | 0.0012% | — | 59.29% | +49.69 | #2123 | | FY 2019-20 | 99.04 | 0.0045% | +8.64% | 72.26% | 48.82 | 0.0015% | +17.72% | 70.72% | +50.22 | #2032 | | FY 2020-21 | 99.55 | 0.0046% | +0.51% | 80.56% | 46.47 | 0.0016% | −4.81% | 68.24% | +53.08 | #2078 | | FY 2021-22 | 84.92 | 0.0027% | −14.70% | 67.52% | 44.12 | 0.0010% | −5.06% | 75.81% | +40.80 | #2637 | | FY 2022-23 | 120.36 | 0.0033% | +41.73% | 63.57% | 69.43 | 0.0012% | +57.37% | 71.98% | +50.93 | #2297 | | FY 2023-24 | 144.59 | 0.0040% | +20.13% | 71.40% | 51.30 | 0.0009% | −26.11% | 68.40% | +93.29 | #2146 | | FY 2024-25 | 107.72 | 0.0029% | −25.50% | 58.01% | 67.37 | 0.0011% | +31.33% | 81.97% | +40.35 | #2562 | - CAGR (7-year): exports 2.82%/yr, imports 8.42%/yr (consistently Surplus) ## Key trade insights: HSN Code 28321090 export-import analysis ### Consistent export growth: 2.82% CAGR over 7 years India's exports under HSN Code 28321090 have grown at a compound annual rate of 2.82% over 7 fiscal years, rising from ₹91.16 Crore in FY 2018-19 to ₹107.72 Crore in FY 2024-25. ### HSN Code 28321090 ranked #2562 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28321090 ranks #2562 out of 12657 HSN codes by total export value. Within Sub-Chapter 2832, it ranks #1 of 9. By trade surplus, it ranks #2312 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 28321090 exports The strongest single-year export movement for HSN Code 28321090 was recorded in FY 2022-23, when exports surged by 41.73% over the prior year. ### India maintains a trade surplus of ₹40.35 Crore in HSN Code 28321090 goods In FY 2024-25, India's exports of ₹107.72 Cr exceeded imports of ₹67.37 Cr, resulting in a trade surplus of ₹40.35 Crore — ranking #2312 of 12657 by surplus magnitude. ### Import growth of 8.42% CAGR signals stable import dependency for Other Sodium Sulphites India's imports under HSN Code 28321090 have grown at 8.42% CAGR, reaching ₹67.37 Crore in FY 2024-25. ### HSN Code 28321090 contributes 58.01% of Sub-Chapter 2832 exports — ranked #1 Among the 9 HSN codes under Sub-Chapter 2832, HSN Code 28321090 ranks #1 by export value — accounting for 58.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 81.97% share (rank #1). ## Related HSN Codes in Sub-Chapter 2832 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 28321090: Other Sodium Sulphites (this hsn code) | ₹108 Cr | | #2 | [HSN Code 28322090: Other Sulphites](https://busy.in/hsn/hsn-28322090/) | ₹55 Cr | | #3 | [HSN Code 28323010: Sodium Thiosulphate (Hypo)](https://busy.in/hsn/hsn-28323010/) | ₹18 Cr | | #4 | [HSN Code 28321010: Sodium Bisulphite](https://busy.in/hsn/hsn-28321010/) | ₹4 Cr | | #5 | [HSN Code 28322010: Potassium Metabisulphite](https://busy.in/hsn/hsn-28322010/) | ₹1 Cr | | #6 | [HSN Code 28323090: Other Thiosulphates](https://busy.in/hsn/hsn-28323090/) | < ₹1 Crore | | #7 | [HSN Code 28321020: Sodium Hydrosulphite](https://busy.in/hsn/hsn-28321020/) | < ₹1 Crore | | #8 | [HSN Code 28322020: Magnesium Sulphite](https://busy.in/hsn/hsn-28322020/) | < ₹1 Crore | | — | [HSN Code 28323020: Magnesium Thiosulphate](https://busy.in/hsn/hsn-28323020/) | — |