---
title: "HSN Code for Magnesium Hypophosphite | HSN 28351020 GST Rate"
description: "Find HSN and GST Rates for 28351020 related to Magnesium Hypophosphite with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28351020/"
---

# HSN Code 28351020: Magnesium Hypophosphite

- [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 2835: Phosphinates & phosphates](https://busy.in/hsn/sub-chapter-2835/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphinates (hypophosphites) and phosphonates (phosphites) : Magnesium hypophosphite | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28351020 ?

It includes Magnesium Hypophosphite

### How much GST applies to Magnesium Hypophosphite?

Under HSN 28351020, Magnesium Hypophosphite attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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

### Any common misclassification issue with Magnesium Hypophosphite?

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

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

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 Hypophosphite?

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 28351020 (FY 2024-25)

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

- Exports: ₹6 Cr (−27.41% YoY) — 0.0002% of India's total exports
- Imports: < ₹1 Crore (+143.48% YoY) — 0.0000% of India's total imports
- Trade balance: ₹5 Cr (Surplus); surplus rank #3682 of 12657 HSN codes
- Share of Sub-Chapter 2835: 1.70% of its exports; import side 0.04%
- Rank within Sub-Chapter 2835: #11 of 17 by export value; import-side #14

### Key metrics

- Export CAGR: 3.58% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6427 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +107.30% in FY 2022-23
- Contribution to Sub-Ch. 2835: 1.70% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28351020

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. 2835 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2835 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4.76 | 0.0002% | — | 4.65% | Nil | 0.0000% | — | 0.00% | +4.76 | #5926 |
| FY 2019-20 | 3.56 | 0.0002% | −25.21% | 2.74% | Nil | 0.0000% | — | 0.00% | +3.56 | #6242 |
| FY 2020-21 | 4.58 | 0.0002% | +28.65% | 3.01% | Nil | 0.0000% | — | 0.00% | +4.58 | #6028 |
| FY 2021-22 | 6.44 | 0.0002% | +40.61% | 2.44% | < ₹1 Crore | 0.0000% | — | 0.04% | +6.00 | #6046 |
| FY 2022-23 | 13.35 | 0.0004% | +107.30% | 3.40% | < ₹1 Crore | 0.0000% | −45.45% | 0.02% | +13.11 | #5244 |
| FY 2023-24 | 8.10 | 0.0002% | −39.33% | 2.49% | < ₹1 Crore | 0.0000% | −4.17% | 0.02% | +7.87 | #6001 |
| FY 2024-25 | 5.88 | 0.0002% | −27.41% | 1.70% | < ₹1 Crore | 0.0000% | +143.48% | 0.04% | +5.32 | #6427 |

- CAGR (7-year): exports 3.58%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 28351020 export-import analysis

### Consistent export growth: 3.58% CAGR over 7 years

India's exports under HSN Code 28351020 have grown at a compound annual rate of 3.58% over 7 fiscal years, rising from ₹4.76 Crore in FY 2018-19 to ₹5.88 Crore in FY 2024-25.

### HSN Code 28351020 ranked #6427 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28351020 ranks #6427 out of 12657 HSN codes by total export value. Within Sub-Chapter 2835, it ranks #11 of 17. By trade surplus, it ranks #3682 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 28351020 exports

The strongest single-year export movement for HSN Code 28351020 was recorded in FY 2022-23, when exports surged by 107.30% over the prior year.

### India maintains a trade surplus of ₹5.32 Crore in HSN Code 28351020 goods

In FY 2024-25, India's exports of ₹5.88 Cr exceeded imports of ₹0.56 Cr, resulting in a trade surplus of ₹5.32 Crore — ranking #3682 of 12657 by surplus magnitude.

### HSN Code 28351020 contributes 1.70% of Sub-Chapter 2835 exports — ranked #11

Among the 17 HSN codes under Sub-Chapter 2835, HSN Code 28351020 ranks #11 by export value — accounting for 1.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #14).

## Related HSN Codes in Sub-Chapter 2835

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 28352500: Dicalcium Phosphate](https://busy.in/hsn/hsn-28352500/) | ₹123 Cr |
| #2 | [HSN Code 28352990: Other Phosphates](https://busy.in/hsn/hsn-28352990/) | ₹80 Cr |
| #3 | [HSN Code 28353900: Other Polyphosphates](https://busy.in/hsn/hsn-28353900/) | ₹28 Cr |
| #4 | [HSN Code 28352690: Other Calcium Phosphates](https://busy.in/hsn/hsn-28352690/) | ₹23 Cr |
| #5 | [HSN Code 28352200: Mono/Disodium Phosphate](https://busy.in/hsn/hsn-28352200/) | ₹18 Cr |
| #6 | [HSN Code 28351090: Other Phosphinates/Phosphonates](https://busy.in/hsn/hsn-28351090/) | ₹16 Cr |
| #7 | [HSN Code 28352400: Potassium Phosphate](https://busy.in/hsn/hsn-28352400/) | ₹14 Cr |
| #8 | [HSN Code 28351010: Calcium Hypophosphite](https://busy.in/hsn/hsn-28351010/) | ₹14 Cr |
| #9 | [HSN Code 28352620: Calcium Tribasic Phosphate](https://busy.in/hsn/hsn-28352620/) | ₹10 Cr |
| #10 | [HSN Code 28353100: Sodium Tripolyphosphate](https://busy.in/hsn/hsn-28353100/) | ₹9 Cr |
| #11 | HSN Code 28351020: Magnesium Hypophosphite (this hsn code) | ₹6 Cr |