--- title: "HSN Code for Dibasic Magnesium Phosphate | HSN 28352920 GST Rate" description: "Find HSN and GST Rates for 28352920 related to Dibasic Magnesium Phosphate with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28352920/" --- # HSN Code 28352920: Dibasic Magnesium 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: Magnesium phosphate, dibasic | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28352920 ? It includes Dibasic Magnesium Phosphate ### Do e‑way bill and e‑invoice apply for Dibasic Magnesium 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. ### Does packaging or labelling change the GST for Dibasic Magnesium 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. ### How should mixed supplies be billed when Dibasic Magnesium Phosphate is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Dibasic Magnesium Phosphate; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Dibasic Magnesium 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 much GST applies to Dibasic Magnesium Phosphate? Under HSN 28352920, Dibasic Magnesium Phosphate attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Dibasic Magnesium Phosphate? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 28352920 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (+3,600.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−25.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹1 Cr (Surplus); surplus rank #4490 of 12657 HSN codes - Share of Sub-Chapter 2835: 0.32% of its exports; import side 0.00% - Rank within Sub-Chapter 2835: #13 of 17 by export value; import-side #16 ### Key metrics - National export rank: #8167 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +3,600.00% in FY 2024-25 - Contribution to Sub-Ch. 2835: 0.32% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28352920 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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.03 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +33.33% | 0.00% | −0.04 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.05 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.16% | Nil | 0.0000% | −100.00% | 0.00% | +0.61 | #8523 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −95.08% | 0.01% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.01 | #10223 | | FY 2024-25 | 1.11 | 0.0000% | +3,600.00% | 0.32% | < ₹1 Crore | 0.0000% | −25.00% | 0.00% | +1.08 | #8167 | - CAGR (7-year): exports —/yr, imports 0.00%/yr (consistently Surplus) ## Key trade insights: HSN Code 28352920 export-import analysis ### Export snapshot for HSN Code 28352920 India exported ₹1.11 Crore worth of Dibasic Magnesium Phosphate in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 28352920 ranked #8167 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28352920 ranks #8167 out of 12657 HSN codes by total export value. Within Sub-Chapter 2835, it ranks #13 of 17. By trade surplus, it ranks #4490 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 28352920 exports The strongest single-year export movement for HSN Code 28352920 was recorded in FY 2024-25, when exports surged by 3,600.00% over the prior year. ### India maintains a trade surplus of ₹1.08 Crore in HSN Code 28352920 goods In FY 2024-25, India's exports of ₹1.11 Cr exceeded imports of ₹0.03 Cr, resulting in a trade surplus of ₹1.08 Crore — ranking #4490 of 12657 by surplus magnitude. ### Import growth of 0.00% CAGR signals stable import dependency for Dibasic Magnesium Phosphate India's imports under HSN Code 28352920 have grown at 0.00% CAGR, reaching ₹0.03 Crore in FY 2024-25. ### HSN Code 28352920 contributes 0.32% of Sub-Chapter 2835 exports — ranked #13 Among the 17 HSN codes under Sub-Chapter 2835, HSN Code 28352920 ranks #13 by export value — accounting for 0.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #16). ## 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 | | #13 | HSN Code 28352920: Dibasic Magnesium Phosphate (this hsn code) | ₹1 Cr |