---
title: "HSN Code for Magnesium Sulphate | HSN 28332100 GST Rate"
description: "Find HSN and GST Rates for 28332100 related to Magnesium Sulphate with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28332100/"
---

# HSN Code 28332100: Magnesium Sulphate

- [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 2833: Sulphates, alums, peroxosulphates](https://busy.in/hsn/sub-chapter-2833/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Other sulphates : Of magnesium | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28332100 ?

It includes Magnesium Sulphate

### Can we claim ITC on inputs used to trade Magnesium Sulphate?

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

### How much GST applies to Magnesium Sulphate?

Under HSN 28332100, Magnesium Sulphate attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Magnesium Sulphate is sold with other items?

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

### Does packaging or labelling change the GST for Magnesium Sulphate?

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.

### Do e‑way bill and e‑invoice apply for Magnesium Sulphate?

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 28332100 (FY 2024-25)

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

- Exports: ₹109 Cr (+38.03% YoY) — 0.0030% of India's total exports
- Imports: ₹34 Cr (+139.18% YoY) — 0.0006% of India's total imports
- Trade balance: ₹74 Cr (Surplus); surplus rank #1837 of 12657 HSN codes
- Share of Sub-Chapter 2833: 8.61% of its exports; import side 8.40%
- Rank within Sub-Chapter 2833: #4 of 24 by export value; import-side #4

### Key metrics

- Export CAGR: 2.50% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2552 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +75.28% in FY 2021-22
- Contribution to Sub-Ch. 2833: 8.61% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28332100

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. 2833 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2833 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 93.65 | 0.0041% | — | 13.00% | 10.01 | 0.0003% | — | 3.16% | +83.64 | #2097 |
| FY 2019-20 | 92.39 | 0.0042% | −1.35% | 16.99% | 8.28 | 0.0002% | −17.28% | 2.75% | +84.11 | #2100 |
| FY 2020-21 | 81.32 | 0.0038% | −11.98% | 12.83% | 6.11 | 0.0002% | −26.21% | 1.97% | +75.21 | #2308 |
| FY 2021-22 | 142.54 | 0.0045% | +75.28% | 13.76% | 4.41 | 0.0001% | −27.82% | 1.33% | +138.13 | #1998 |
| FY 2022-23 | 122.37 | 0.0034% | −14.15% | 10.29% | 8.45 | 0.0001% | +91.61% | 2.31% | +113.92 | #2277 |
| FY 2023-24 | 78.68 | 0.0022% | −35.70% | 7.05% | 14.42 | 0.0003% | +70.65% | 3.86% | +64.26 | #2890 |
| FY 2024-25 | 108.60 | 0.0030% | +38.03% | 8.61% | 34.49 | 0.0006% | +139.18% | 8.40% | +74.11 | #2552 |

- CAGR (7-year): exports 2.50%/yr, imports 22.90%/yr (consistently Surplus)

## Key trade insights: HSN Code 28332100 export-import analysis

### Consistent export growth: 2.50% CAGR over 7 years

India's exports under HSN Code 28332100 have grown at a compound annual rate of 2.50% over 7 fiscal years, rising from ₹93.65 Crore in FY 2018-19 to ₹108.60 Crore in FY 2024-25.

### HSN Code 28332100 ranked #2552 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28332100 ranks #2552 out of 12657 HSN codes by total export value. Within Sub-Chapter 2833, it ranks #4 of 24. By trade surplus, it ranks #1837 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 28332100 exports

The strongest single-year export movement for HSN Code 28332100 was recorded in FY 2021-22, when exports surged by 75.28% over the prior year.

### India maintains a trade surplus of ₹74.11 Crore in HSN Code 28332100 goods

In FY 2024-25, India's exports of ₹108.60 Cr exceeded imports of ₹34.49 Cr, resulting in a trade surplus of ₹74.11 Crore — ranking #1837 of 12657 by surplus magnitude.

### Import growth of 22.90% CAGR signals rising demand for Magnesium Sulphate

India's imports under HSN Code 28332100 have grown at 22.90% CAGR, reaching ₹34.49 Crore in FY 2024-25.

### HSN Code 28332100 contributes 8.61% of Sub-Chapter 2833 exports — ranked #4

Among the 24 HSN codes under Sub-Chapter 2833, HSN Code 28332100 ranks #4 by export value — accounting for 8.61% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.40% share (rank #4).

## Related HSN Codes in Sub-Chapter 2833

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 28332990: Other Sulphates](https://busy.in/hsn/hsn-28332990/) | ₹440 Cr |
| #2 | [HSN Code 28331100: Disodium Sulphate](https://busy.in/hsn/hsn-28331100/) | ₹186 Cr |
| #3 | [HSN Code 28332940: Manganese Sulphate](https://busy.in/hsn/hsn-28332940/) | ₹147 Cr |
| #4 | HSN Code 28332100: Magnesium Sulphate (this hsn code) | ₹109 Cr |
| #5 | [HSN Code 28332500: Copper Sulphate](https://busy.in/hsn/hsn-28332500/) | ₹93 Cr |
| #6 | [HSN Code 28332400: Nickel Sulphate](https://busy.in/hsn/hsn-28332400/) | ₹93 Cr |
| #7 | [HSN Code 28334000: Persulphates](https://busy.in/hsn/hsn-28334000/) | ₹75 Cr |
| #8 | [HSN Code 28332210: Iron-Free Aluminum Sulfate](https://busy.in/hsn/hsn-28332210/) | ₹32 Cr |
| #9 | [HSN Code 28332910: Ferrous Sulphate](https://busy.in/hsn/hsn-28332910/) | ₹25 Cr |
| #10 | [HSN Code 28332930: Quinidine Sulphate](https://busy.in/hsn/hsn-28332930/) | ₹13 Cr |