HSN Code 28352400: Potassium Phosphate

HSN Code 28352400 represents Potassium Phosphate under GST classification. This code helps businesses identify Potassium Phosphate correctly for billing, taxation, and trade. With HSN Code 28352400, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Potassium Phosphate.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Description of Goods for HSN Code 28352400

HSN Code 28352400 relates to the following description.

Description of Goods

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS :Phosphates : Of potassium

Chapter

28 - Inorganic chemicals, organic or inorganic compounds of precious metals,of rare-earth metals, of radioactive elements or of isotopes

Sub Chapter

2835 - Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates,whether or not chemically defined

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 28352400 not include?

Potassium Phosphate does not include products with the following descriptions.

HSN Code 28351010

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphinates (hypophosphites) and phosphonates (phosphites) : Calcium hypophosphite

HSN Code 28351020

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphinates (hypophosphites) and phosphonates (phosphites) : Magnesium hypophosphite

HSN Code 28351090

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphinates (hypophosphites) and phosphonates (phosphites) : Other

HSN Code 28352200

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphates : Of mono-or disodium

HSN Code 28352300

Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined - phosphates : of trisodium

HSN Code 28352500

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphates : Calcium hydrogenorthophosphate("dicalcium phosphate")

HSN Code 28352610

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphates : Other phosphates of calcium : Calcium monobasic phosphate

HSN Code 28352620

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphates : Other phosphates of calcium : Calcium tribasic phosphate

HSN Code 28352690

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphates : Other phosphates of calcium : Other

HSN Code 28352910

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphates : Other: Magnesium phosphate, monobasic

HSN Code 28352920

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphates : Other: Magnesium phosphate, dibasic

HSN Code 28352930

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphates : Other: Magnesium phosphate, tribasic

HSN Code 28352940

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphates : Other: Sodium hexametaphosphate

HSN Code 28352990

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Phosphates : Other: Other

HSN Code 28353100

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Polyphosphates : Sodium triphosphate (sodium tripoly-phosphate)

HSN Code 28353900

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Polyphosphates : Other

India’s Trade Performance — HSN Code 28352400 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹14 Cr

+22.03% vs FY 2023-24

0.0004% of India’s total exports

India’s Imports

FY 2024-25

₹56 Cr

+43.62% vs FY 2023-24

0.0009% of India’s total imports

Trade Balance

FY 2024-25

−₹42 Cr

Trade Deficit

Surplus rank #10109 of 12657 HSN codes

% of Sub-Chapter 2835

FY 2024-25

4.06%

Share of Sub-Chapter 2835’s total exports in FY 2024-25

Import side: 4.03% of Sub-Chapter 2835’s imports

Rank Within Sub-Chapter 2835

FY 2024-25

#7 of 17

Position by export value among HSN codes in Sub-Chapter 2835

Import-side rank: #8 of 17

At a glance

24.16%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#5349

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+129.53%

Peak Growth Year

FY 2021-22 · strongest single-year move

4.06%

Contribution to Sub-Ch. 2835

Share of Sub-Chapter 2835 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 28352400

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #6188

Balance

−12.05

Exports

3.84 ₹ Cr

0.0002% share

— YoY

3.75% of Sub-Ch. 2835

Imports

15.89 ₹ Cr

0.0004% share

— YoY

1.62% of Sub-Ch. 2835

FY 2019-20 Exp. Rank #5990

Balance

−14.44

Exports

4.49 ₹ Cr

0.0002% share

+16.93% YoY

3.45% of Sub-Ch. 2835

Imports

18.93 ₹ Cr

0.0006% share

+19.13% YoY

2.15% of Sub-Ch. 2835

FY 2020-21 Exp. Rank #6063

Balance

−18.32

Exports

4.47 ₹ Cr

0.0002% share

−0.45% YoY

2.94% of Sub-Ch. 2835

Imports

22.79 ₹ Cr

0.0008% share

+20.39% YoY

2.28% of Sub-Ch. 2835

FY 2021-22 Exp. Rank #5447

Balance

−30.99

Exports

10.26 ₹ Cr

0.0003% share

+129.53% YoY

3.89% of Sub-Ch. 2835

Imports

41.25 ₹ Cr

0.0009% share

+81.00% YoY

3.40% of Sub-Ch. 2835

FY 2022-23 Exp. Rank #4761

Balance

−20.13

Exports

18.60 ₹ Cr

0.0005% share

+81.29% YoY

4.74% of Sub-Ch. 2835

Imports

38.73 ₹ Cr

0.0007% share

−6.11% YoY

2.60% of Sub-Ch. 2835

FY 2023-24 Exp. Rank #5538

Balance

−27.42

Exports

11.53 ₹ Cr

0.0003% share

−38.01% YoY

3.55% of Sub-Ch. 2835

Imports

38.95 ₹ Cr

0.0007% share

+0.57% YoY

2.66% of Sub-Ch. 2835

FY 2024-25 Exp. Rank #5349

Balance

−41.87

Exports

14.07 ₹ Cr

0.0004% share

+22.03% YoY

4.06% of Sub-Ch. 2835

Imports

55.94 ₹ Cr

0.0009% share

+43.62% YoY

4.03% of Sub-Ch. 2835

CAGR · 7-Year

Exports

24.16% /yr

Imports

23.34% /yr

Consistently Deficit
Sub-Chapter 2835 total

reference, FY 2024-25

Export

₹346.57 Cr

Import

₹1,386.50 Cr

Trade Balance

−1,039.93

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 28352400 Export-Import Analysis

Consistent Export Growth: 24.16% CAGR Over 7 Years

India's exports under HSN Code 28352400 have grown at a compound annual rate of 24.16% over 7 fiscal years, rising from ₹3.84 Crore in FY 2018-19 to ₹14.07 Crore in FY 2024-25.

HSN Code 28352400 Ranked #5349 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 28352400 ranks #5349 out of 12657 HSN codes by total export value. Within Sub-Chapter 2835, it ranks #7 of 17. By trade surplus, it ranks #10109 of 12657.

FY 2021-22 Was the Strongest Growth Year for HSN Code 28352400 Exports

The strongest single-year export movement for HSN Code 28352400 was recorded in FY 2021-22, when exports surged by 129.53% over the prior year.

India Records a Trade Deficit of ₹41.87 Crore in HSN Code 28352400 Goods

In FY 2024-25, India's imports of ₹55.94 Cr exceeded exports of ₹14.07 Cr, resulting in a trade deficit of ₹41.87 Crore — ranking #10109 of 12657 by surplus magnitude.

Import Growth of 23.34% CAGR Signals Rising Demand for Potassium Phosphate

India's imports under HSN Code 28352400 have grown at 23.34% CAGR, reaching ₹55.94 Crore in FY 2024-25.

HSN Code 28352400 Contributes 4.06% of Sub-Chapter 2835 Exports — Ranked #7

Among the 17 HSN codes under Sub-Chapter 2835, HSN Code 28352400 ranks #7 by export value — accounting for 4.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.03% share (rank #8).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Code 28352400 and GST compliance.

What products are classified under HSN 28352400 ?

It includes Potassium Phosphate

Does packaging or labelling change the GST for Potassium Phosphate?

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 Potassium Phosphate?

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 Potassium Phosphate?

Under HSN 28352400, Potassium Phosphate attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Potassium Phosphate?

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

Can we claim ITC on inputs used to trade Potassium Phosphate?

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

How should mixed supplies be billed when Potassium Phosphate is sold with other items?

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

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.