---
title: "HSN Code for Potassium Carbonates: Salts & Peroxysalts | HSN 28364000 GST Rate"
description: "Find HSN and GST Rates for 28364000 related to Potassium Carbonates: Salts & Peroxysalts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28364000/"
---

# HSN Code 28364000: Potassium Carbonates: Salts & Peroxysalts

- [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 2836: Carbonates & ammonium salts](https://busy.in/hsn/sub-chapter-2836/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS : Potassium carbonates | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28364000 ?

It includes Potassium Carbonates: Salts & Peroxysalts

### How much GST applies to Potassium Carbonates: Salts & Peroxysalts?

Under HSN 28364000, Potassium Carbonates: Salts & Peroxysalts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Potassium Carbonates: Salts & Peroxysalts?

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 Carbonates: Salts & Peroxysalts?

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.

### Can we claim ITC on inputs used to trade Potassium Carbonates: Salts & Peroxysalts?

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 Potassium Carbonates: Salts & Peroxysalts?

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 28364000 (FY 2024-25)

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

- Exports: ₹7 Cr (−4.38% YoY) — 0.0002% of India's total exports
- Imports: ₹244 Cr (−36.02% YoY) — 0.0040% of India's total imports
- Trade balance: −₹237 Cr (Deficit); surplus rank #11434 of 12657 HSN codes
- Share of Sub-Chapter 2836: 0.56% of its exports; import side 7.10%
- Rank within Sub-Chapter 2836: #10 of 15 by export value; import-side #5

### Key metrics

- Export CAGR: -7.49% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6189 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +55.87% in FY 2019-20
- Contribution to Sub-Ch. 2836: 0.56% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28364000

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. 2836 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2836 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 11.49 | 0.0005% | — | 2.62% | 183.06 | 0.0051% | — | 6.24% | −171.57 | #4829 |
| FY 2019-20 | 17.91 | 0.0008% | +55.87% | 3.11% | 189.09 | 0.0056% | +3.29% | 6.26% | −171.18 | #4265 |
| FY 2020-21 | 8.21 | 0.0004% | −54.16% | 1.42% | 208.49 | 0.0072% | +10.26% | 8.50% | −200.28 | #5338 |
| FY 2021-22 | 5.33 | 0.0002% | −35.08% | 0.55% | 269.54 | 0.0059% | +29.28% | 9.98% | −264.21 | #6272 |
| FY 2022-23 | 6.00 | 0.0002% | +12.57% | 0.50% | 384.96 | 0.0067% | +42.82% | 9.30% | −378.96 | #6257 |
| FY 2023-24 | 7.53 | 0.0002% | +25.50% | 0.48% | 381.71 | 0.0068% | −0.84% | 9.24% | −374.18 | #6066 |
| FY 2024-25 | 7.20 | 0.0002% | −4.38% | 0.56% | 244.23 | 0.0040% | −36.02% | 7.10% | −237.03 | #6189 |

- CAGR (7-year): exports -7.49%/yr, imports 4.92%/yr (consistently Deficit)

## Key trade insights: HSN Code 28364000 export-import analysis

### Export decline: -7.49% CAGR over 7 years

India's exports under HSN Code 28364000 have declined at a compound annual rate of -7.49% over 7 fiscal years, falling from ₹11.49 Crore in FY 2018-19 to ₹7.20 Crore in FY 2024-25.

### HSN Code 28364000 ranked #6189 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28364000 ranks #6189 out of 12657 HSN codes by total export value. Within Sub-Chapter 2836, it ranks #10 of 15. By trade surplus, it ranks #11434 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 28364000 exports

The strongest single-year export movement for HSN Code 28364000 was recorded in FY 2019-20, when exports surged by 55.87% over the prior year.

### India records a trade deficit of ₹237.03 Crore in HSN Code 28364000 goods

In FY 2024-25, India's imports of ₹244.23 Cr exceeded exports of ₹7.20 Cr, resulting in a trade deficit of ₹237.03 Crore — ranking #11434 of 12657 by surplus magnitude.

### Import growth of 4.92% CAGR signals stable import dependency for Potassium Carbonates: Salts & Peroxysalts

India's imports under HSN Code 28364000 have grown at 4.92% CAGR, reaching ₹244.23 Crore in FY 2024-25.

### HSN Code 28364000 contributes 0.56% of Sub-Chapter 2836 exports — ranked #10

Among the 15 HSN codes under Sub-Chapter 2836, HSN Code 28364000 ranks #10 by export value — accounting for 0.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.10% share (rank #5).

## Related HSN Codes in Sub-Chapter 2836

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 28362020: Light Disodium Carbonate](https://busy.in/hsn/hsn-28362020/) | ₹554 Cr |
| #2 | [HSN Code 28365000: Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids](https://busy.in/hsn/hsn-28365000/) | ₹245 Cr |
| #3 | [HSN Code 28366000: Barium Carbonate: Salts & Peroxysalts of Inorganic Acids](https://busy.in/hsn/hsn-28366000/) | ₹143 Cr |
| #4 | [HSN Code 28363000: Sodium Bicarbonate](https://busy.in/hsn/hsn-28363000/) | ₹107 Cr |
| #5 | [HSN Code 28362010: Dense Disodium Carbonate](https://busy.in/hsn/hsn-28362010/) | ₹77 Cr |
| #6 | [HSN Code 28369990: Other Carbonates](https://busy.in/hsn/hsn-28369990/) | ₹65 Cr |
| #7 | [HSN Code 28369100: Lithium Carbonate](https://busy.in/hsn/hsn-28369100/) | ₹37 Cr |
| #8 | [HSN Code 28369920: Magnesium Carbonate](https://busy.in/hsn/hsn-28369920/) | ₹22 Cr |
| #9 | [HSN Code 28362090: Other Disodium Carbonate](https://busy.in/hsn/hsn-28362090/) | ₹19 Cr |
| #10 | HSN Code 28364000: Potassium Carbonates: Salts & Peroxysalts (this hsn code) | ₹7 Cr |