---
title: "HSN Code for Calcium Monobasic Phosphate | HSN 28352610 GST Rate"
description: "Find HSN and GST Rates for 28352610 related to Calcium Monobasic Phosphate with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28352610/"
---

# HSN Code 28352610: Calcium Monobasic Phosphate

- [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 : Phosphates : Other phosphates of calcium : Calcium monobasic phosphate | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28352610 ?

It includes Calcium Monobasic Phosphate

### How should mixed supplies be billed when Calcium Monobasic Phosphate is sold with other items?

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

### Can we claim ITC on inputs used to trade Calcium Monobasic Phosphate?

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 Calcium Monobasic Phosphate?

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 Calcium Monobasic 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 Calcium Monobasic 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 Calcium Monobasic Phosphate?

Under HSN 28352610, Calcium Monobasic Phosphate attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 28352610 (FY 2024-25)

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

- Exports: < ₹1 Crore (−15.32% YoY) — 0.0000% of India's total exports
- Imports: ₹328 Cr (+17.49% YoY) — 0.0054% of India's total imports
- Trade balance: −₹327 Cr (Deficit); surplus rank #11635 of 12657 HSN codes
- Share of Sub-Chapter 2835: 0.27% of its exports; import side 23.63%
- Rank within Sub-Chapter 2835: #14 of 17 by export value; import-side #2

### Key metrics

- Export CAGR: 12.65% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8310 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +558.70% in FY 2019-20
- Contribution to Sub-Ch. 2835: 0.27% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28352610

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 | < ₹1 Crore | 0.0000% | — | 0.45% | 143.47 | 0.0040% | — | 14.66% | −143.01 | #8240 |
| FY 2019-20 | 3.03 | 0.0001% | +558.70% | 2.33% | 182.10 | 0.0054% | +26.93% | 20.72% | −179.07 | #6454 |
| FY 2020-21 | 2.68 | 0.0001% | −11.55% | 1.76% | 215.67 | 0.0074% | +18.43% | 21.56% | −212.99 | #6668 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −89.93% | 0.10% | 268.80 | 0.0059% | +24.63% | 22.16% | −268.53 | #9011 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +107.41% | 0.14% | 314.11 | 0.0055% | +16.86% | 21.10% | −313.55 | #8594 |
| FY 2023-24 | 1.11 | 0.0000% | +98.21% | 0.34% | 278.83 | 0.0050% | −11.23% | 19.05% | −277.72 | #8160 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −15.32% | 0.27% | 327.59 | 0.0054% | +17.49% | 23.63% | −326.65 | #8310 |

- CAGR (7-year): exports 12.65%/yr, imports 14.75%/yr (consistently Deficit)

## Key trade insights: HSN Code 28352610 export-import analysis

### Consistent export growth: 12.65% CAGR over 7 years

India's exports under HSN Code 28352610 have grown at a compound annual rate of 12.65% over 7 fiscal years, rising from ₹0.46 Crore in FY 2018-19 to ₹0.94 Crore in FY 2024-25.

### HSN Code 28352610 ranked #8310 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28352610 ranks #8310 out of 12657 HSN codes by total export value. Within Sub-Chapter 2835, it ranks #14 of 17. By trade surplus, it ranks #11635 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 28352610 exports

The strongest single-year export movement for HSN Code 28352610 was recorded in FY 2019-20, when exports surged by 558.70% over the prior year.

### India records a trade deficit of ₹326.65 Crore in HSN Code 28352610 goods

In FY 2024-25, India's imports of ₹327.59 Cr exceeded exports of ₹0.94 Cr, resulting in a trade deficit of ₹326.65 Crore — ranking #11635 of 12657 by surplus magnitude.

### Import growth of 14.75% CAGR signals rising demand for Calcium Monobasic Phosphate

India's imports under HSN Code 28352610 have grown at 14.75% CAGR, reaching ₹327.59 Crore in FY 2024-25.

### HSN Code 28352610 contributes 0.27% of Sub-Chapter 2835 exports — ranked #14

Among the 17 HSN codes under Sub-Chapter 2835, HSN Code 28352610 ranks #14 by export value — accounting for 0.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 23.63% share (rank #2).

## 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 |
| #14 | HSN Code 28352610: Calcium Monobasic Phosphate (this hsn code) | < ₹1 Crore |