--- title: "HSN Code for Other Phosphinates/Phosphonates | HSN 28351090 GST Rate" description: "Find HSN and GST Rates for 28351090 related to Other Phosphinates/Phosphonates with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28351090/" --- # HSN Code 28351090: Other Phosphinates/Phosphonates - [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) : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28351090 ? It includes Other Phosphinates/Phosphonates ### How much GST applies to Other Phosphinates/Phosphonates? Under HSN 28351090, Other Phosphinates/Phosphonates attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Phosphinates/Phosphonates is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Phosphinates/Phosphonates; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Phosphinates/Phosphonates? 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 Other Phosphinates/Phosphonates? 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. ### Can we claim ITC on inputs used to trade Other Phosphinates/Phosphonates? 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 28351090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹16 Cr (−22.06% YoY) — 0.0004% of India's total exports - Imports: ₹91 Cr (+12.23% YoY) — 0.0015% of India's total imports - Trade balance: −₹75 Cr (Deficit); surplus rank #10565 of 12657 HSN codes - Share of Sub-Chapter 2835: 4.64% of its exports; import side 6.57% - Rank within Sub-Chapter 2835: #6 of 17 by export value; import-side #5 ### Key metrics - Export CAGR: 14.65% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5157 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +94.82% in FY 2022-23 - Contribution to Sub-Ch. 2835: 4.64% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28351090 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 | 7.08 | 0.0003% | — | 6.91% | 30.63 | 0.0009% | — | 3.13% | −23.55 | #5421 | | FY 2019-20 | 6.43 | 0.0003% | −9.18% | 4.94% | 31.71 | 0.0009% | +3.53% | 3.61% | −25.28 | #5549 | | FY 2020-21 | 8.22 | 0.0004% | +27.84% | 5.40% | 40.73 | 0.0014% | +28.45% | 4.07% | −32.51 | #5336 | | FY 2021-22 | 8.11 | 0.0003% | −1.34% | 3.07% | 95.60 | 0.0021% | +134.72% | 7.88% | −87.49 | #5747 | | FY 2022-23 | 15.80 | 0.0004% | +94.82% | 4.03% | 118.22 | 0.0021% | +23.66% | 7.94% | −102.42 | #4993 | | FY 2023-24 | 20.63 | 0.0006% | +30.57% | 6.35% | 81.22 | 0.0014% | −31.30% | 5.55% | −60.59 | #4737 | | FY 2024-25 | 16.08 | 0.0004% | −22.06% | 4.64% | 91.15 | 0.0015% | +12.23% | 6.57% | −75.07 | #5157 | - CAGR (7-year): exports 14.65%/yr, imports 19.93%/yr (consistently Deficit) ## Key trade insights: HSN Code 28351090 export-import analysis ### Consistent export growth: 14.65% CAGR over 7 years India's exports under HSN Code 28351090 have grown at a compound annual rate of 14.65% over 7 fiscal years, rising from ₹7.08 Crore in FY 2018-19 to ₹16.08 Crore in FY 2024-25. ### HSN Code 28351090 ranked #5157 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28351090 ranks #5157 out of 12657 HSN codes by total export value. Within Sub-Chapter 2835, it ranks #6 of 17. By trade surplus, it ranks #10565 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 28351090 exports The strongest single-year export movement for HSN Code 28351090 was recorded in FY 2022-23, when exports surged by 94.82% over the prior year. ### India records a trade deficit of ₹75.07 Crore in HSN Code 28351090 goods In FY 2024-25, India's imports of ₹91.15 Cr exceeded exports of ₹16.08 Cr, resulting in a trade deficit of ₹75.07 Crore — ranking #10565 of 12657 by surplus magnitude. ### Import growth of 19.93% CAGR signals rising demand for Other Phosphinates/Phosphonates India's imports under HSN Code 28351090 have grown at 19.93% CAGR, reaching ₹91.15 Crore in FY 2024-25. ### HSN Code 28351090 contributes 4.64% of Sub-Chapter 2835 exports — ranked #6 Among the 17 HSN codes under Sub-Chapter 2835, HSN Code 28351090 ranks #6 by export value — accounting for 4.64% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.57% share (rank #5). ## 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 (this hsn code) | ₹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 |