---
title: "HSN Code for Other Sulphites | HSN 28322090 GST Rate"
description: "Find HSN and GST Rates for 28322090 related to Other Sulphites with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28322090/"
---

# HSN Code 28322090: Other 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 : Other sulphites : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28322090 ?

It includes Other Sulphites

### Any common misclassification issue with Other 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 much GST applies to Other Sulphites?

Under HSN 28322090, Other Sulphites attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other 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.

### Can we claim ITC on inputs used to trade Other Sulphites?

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 Other 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.

## India's trade performance: HSN Code 28322090 (FY 2024-25)

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

- Exports: ₹55 Cr (+27.73% YoY) — 0.0015% of India's total exports
- Imports: ₹3 Cr (+64.88% YoY) — 0.0000% of India's total imports
- Trade balance: ₹52 Cr (Surplus); surplus rank #2125 of 12657 HSN codes
- Share of Sub-Chapter 2832: 29.44% of its exports; import side 3.37%
- Rank within Sub-Chapter 2832: #2 of 9 by export value; import-side #4

### Key metrics

- Export CAGR: 6.95% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3500 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +118.02% in FY 2022-23
- Contribution to Sub-Ch. 2832: 29.44% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28322090

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 | 36.53 | 0.0016% | — | 25.63% | 6.53 | 0.0002% | — | 9.34% | +30.00 | #3310 |
| FY 2019-20 | 18.96 | 0.0009% | −48.10% | 13.83% | 2.96 | 0.0001% | −54.67% | 4.29% | +16.00 | #4188 |
| FY 2020-21 | 15.12 | 0.0007% | −20.25% | 12.24% | 2.61 | 0.0001% | −11.82% | 3.83% | +12.51 | #4565 |
| FY 2021-22 | 21.86 | 0.0007% | +44.58% | 17.38% | 2.63 | 0.0001% | +0.77% | 4.52% | +19.23 | #4486 |
| FY 2022-23 | 47.66 | 0.0013% | +118.02% | 25.17% | 4.01 | 0.0001% | +52.47% | 4.16% | +43.65 | #3546 |
| FY 2023-24 | 42.80 | 0.0012% | −10.20% | 21.13% | 1.68 | 0.0000% | −58.10% | 2.24% | +41.12 | #3746 |
| FY 2024-25 | 54.67 | 0.0015% | +27.73% | 29.44% | 2.77 | 0.0000% | +64.88% | 3.37% | +51.90 | #3500 |

- CAGR (7-year): exports 6.95%/yr, imports -13.32%/yr (consistently Surplus)

## Key trade insights: HSN Code 28322090 export-import analysis

### Consistent export growth: 6.95% CAGR over 7 years

India's exports under HSN Code 28322090 have grown at a compound annual rate of 6.95% over 7 fiscal years, rising from ₹36.53 Crore in FY 2018-19 to ₹54.67 Crore in FY 2024-25.

### HSN Code 28322090 ranked #3500 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28322090 ranks #3500 out of 12657 HSN codes by total export value. Within Sub-Chapter 2832, it ranks #2 of 9. By trade surplus, it ranks #2125 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 28322090 exports

The strongest single-year export movement for HSN Code 28322090 was recorded in FY 2022-23, when exports surged by 118.02% over the prior year.

### India maintains a trade surplus of ₹51.90 Crore in HSN Code 28322090 goods

In FY 2024-25, India's exports of ₹54.67 Cr exceeded imports of ₹2.77 Cr, resulting in a trade surplus of ₹51.90 Crore — ranking #2125 of 12657 by surplus magnitude.

### Import growth of -13.32% CAGR signals stable import dependency for Other Sulphites

India's imports under HSN Code 28322090 have grown at -13.32% CAGR, reaching ₹2.77 Crore in FY 2024-25.

### HSN Code 28322090 contributes 29.44% of Sub-Chapter 2832 exports — ranked #2

Among the 9 HSN codes under Sub-Chapter 2832, HSN Code 28322090 ranks #2 by export value — accounting for 29.44% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.37% share (rank #4).

## 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](https://busy.in/hsn/hsn-28321090/) | ₹108 Cr |
| #2 | HSN Code 28322090: Other Sulphites (this hsn code) | ₹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/) | — |