---
title: "HSN Code for Other Phosphates | HSN 28352990 GST Rate"
description: "Find HSN and GST Rates for 28352990 related to Other Phosphates with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28352990/"
---

# HSN Code 28352990: Other 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: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28352990 ?

It includes Other Phosphates

### Can we claim ITC on inputs used to trade Other Phosphates?

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

### Do e‑way bill and e‑invoice apply for Other 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 Phosphates is sold with other items?

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

### How much GST applies to Other Phosphates?

Under HSN 28352990, Other Phosphates attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other 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.

## India's trade performance: HSN Code 28352990 (FY 2024-25)

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

- Exports: ₹80 Cr (+5.68% YoY) — 0.0022% of India's total exports
- Imports: ₹79 Cr (+37.66% YoY) — 0.0013% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4759 of 12657 HSN codes
- Share of Sub-Chapter 2835: 22.99% of its exports; import side 5.71%
- Rank within Sub-Chapter 2835: #2 of 17 by export value; import-side #6

### Key metrics

- Export CAGR: 32.03% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2976 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +61.27% in FY 2020-21
- Contribution to Sub-Ch. 2835: 22.99% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28352990

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 | 15.04 | 0.0007% | — | 14.68% | 39.96 | 0.0011% | — | 4.08% | −24.92 | #4471 |
| FY 2019-20 | 18.10 | 0.0008% | +20.35% | 13.91% | 36.39 | 0.0011% | −8.93% | 4.14% | −18.29 | #4251 |
| FY 2020-21 | 29.19 | 0.0014% | +61.27% | 19.18% | 41.32 | 0.0014% | +13.55% | 4.13% | −12.13 | #3699 |
| FY 2021-22 | 41.14 | 0.0013% | +40.94% | 15.59% | 49.08 | 0.0011% | +18.78% | 4.05% | −7.94 | #3638 |
| FY 2022-23 | 64.73 | 0.0018% | +57.34% | 16.51% | 74.27 | 0.0013% | +51.32% | 4.99% | −9.54 | #3128 |
| FY 2023-24 | 75.38 | 0.0021% | +16.45% | 23.19% | 57.46 | 0.0010% | −22.63% | 3.93% | +17.92 | #2960 |
| FY 2024-25 | 79.66 | 0.0022% | +5.68% | 22.99% | 79.10 | 0.0013% | +37.66% | 5.71% | +0.56 | #2976 |

- CAGR (7-year): exports 32.03%/yr, imports 12.05%/yr (consistently Surplus)

## Key trade insights: HSN Code 28352990 export-import analysis

### Consistent export growth: 32.03% CAGR over 7 years

India's exports under HSN Code 28352990 have grown at a compound annual rate of 32.03% over 7 fiscal years, rising from ₹15.04 Crore in FY 2018-19 to ₹79.66 Crore in FY 2024-25.

### HSN Code 28352990 ranked #2976 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28352990 ranks #2976 out of 12657 HSN codes by total export value. Within Sub-Chapter 2835, it ranks #2 of 17. By trade surplus, it ranks #4759 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 28352990 exports

The strongest single-year export movement for HSN Code 28352990 was recorded in FY 2020-21, when exports surged by 61.27% over the prior year.

### India maintains a trade surplus of ₹0.56 Crore in HSN Code 28352990 goods

In FY 2024-25, India's exports of ₹79.66 Cr exceeded imports of ₹79.10 Cr, resulting in a trade surplus of ₹0.56 Crore — ranking #4759 of 12657 by surplus magnitude.

### Import growth of 12.05% CAGR signals rising demand for Other Phosphates

India's imports under HSN Code 28352990 have grown at 12.05% CAGR, reaching ₹79.10 Crore in FY 2024-25.

### HSN Code 28352990 contributes 22.99% of Sub-Chapter 2835 exports — ranked #2

Among the 17 HSN codes under Sub-Chapter 2835, HSN Code 28352990 ranks #2 by export value — accounting for 22.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.71% share (rank #6).

## 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 (this hsn code) | ₹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 |