---
title: "HSN Code for Other Calcium Phosphates | HSN 28352690 GST Rate"
description: "Find HSN and GST Rates for 28352690 related to Other Calcium Phosphates with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28352690/"
---

# HSN Code 28352690: Other Calcium Phosphates

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28352690 ?

It includes Other Calcium Phosphates

### Does packaging or labelling change the GST for Other Calcium Phosphates?

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.

### Any common misclassification issue with Other Calcium Phosphates?

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

### How much GST applies to Other Calcium Phosphates?

Under HSN 28352690, Other Calcium Phosphates attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other Calcium Phosphates?

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 should mixed supplies be billed when Other Calcium Phosphates is sold with other items?

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

## India's trade performance: HSN Code 28352690 (FY 2024-25)

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

- Exports: ₹23 Cr (+28.47% YoY) — 0.0006% of India's total exports
- Imports: ₹59 Cr (+7.26% YoY) — 0.0010% of India's total imports
- Trade balance: −₹36 Cr (Deficit); surplus rank #9987 of 12657 HSN codes
- Share of Sub-Chapter 2835: 6.63% of its exports; import side 4.22%
- Rank within Sub-Chapter 2835: #4 of 17 by export value; import-side #7

### Key metrics

- Export CAGR: 26.63% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4680 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +334.65% in FY 2019-20
- Contribution to Sub-Ch. 2835: 6.63% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28352690

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 | 5.57 | 0.0002% | — | 5.44% | 69.11 | 0.0019% | — | 7.06% | −63.54 | #5727 |
| FY 2019-20 | 24.21 | 0.0011% | +334.65% | 18.60% | 57.35 | 0.0017% | −17.02% | 6.53% | −33.14 | #3864 |
| FY 2020-21 | 10.07 | 0.0005% | −58.41% | 6.62% | 58.07 | 0.0020% | +1.26% | 5.81% | −48.00 | #5070 |
| FY 2021-22 | 11.45 | 0.0004% | +13.70% | 4.34% | 71.03 | 0.0016% | +22.32% | 5.85% | −59.58 | #5307 |
| FY 2022-23 | 15.74 | 0.0004% | +37.47% | 4.01% | 59.14 | 0.0010% | −16.74% | 3.97% | −43.40 | #5001 |
| FY 2023-24 | 17.88 | 0.0005% | +13.60% | 5.50% | 54.54 | 0.0010% | −7.78% | 3.73% | −36.66 | #4920 |
| FY 2024-25 | 22.97 | 0.0006% | +28.47% | 6.63% | 58.50 | 0.0010% | +7.26% | 4.22% | −35.53 | #4680 |

- CAGR (7-year): exports 26.63%/yr, imports -2.74%/yr (consistently Deficit)

## Key trade insights: HSN Code 28352690 export-import analysis

### Consistent export growth: 26.63% CAGR over 7 years

India's exports under HSN Code 28352690 have grown at a compound annual rate of 26.63% over 7 fiscal years, rising from ₹5.57 Crore in FY 2018-19 to ₹22.97 Crore in FY 2024-25.

### HSN Code 28352690 ranked #4680 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28352690 ranks #4680 out of 12657 HSN codes by total export value. Within Sub-Chapter 2835, it ranks #4 of 17. By trade surplus, it ranks #9987 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 28352690 exports

The strongest single-year export movement for HSN Code 28352690 was recorded in FY 2019-20, when exports surged by 334.65% over the prior year.

### India records a trade deficit of ₹35.53 Crore in HSN Code 28352690 goods

In FY 2024-25, India's imports of ₹58.50 Cr exceeded exports of ₹22.97 Cr, resulting in a trade deficit of ₹35.53 Crore — ranking #9987 of 12657 by surplus magnitude.

### Import growth of -2.74% CAGR signals stable import dependency for Other Calcium Phosphates

India's imports under HSN Code 28352690 have grown at -2.74% CAGR, reaching ₹58.50 Crore in FY 2024-25.

### HSN Code 28352690 contributes 6.63% of Sub-Chapter 2835 exports — ranked #4

Among the 17 HSN codes under Sub-Chapter 2835, HSN Code 28352690 ranks #4 by export value — accounting for 6.63% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.22% share (rank #7).

## 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 (this hsn code) | ₹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 |