---
title: "HSN Code for Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids | HSN 28365000 GST Rate"
description: "Find HSN and GST Rates for 28365000 related to Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28365000/"
---

# HSN Code 28365000: Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids

- [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 : Calcium carbonate | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 28365000 ?

It includes Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids

### Do e‑way bill and e‑invoice apply for Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids?

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 Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids; Nil for exempt items if applicable).

### How much GST applies to Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids?

Under HSN 28365000, Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids?

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

### Does packaging or labelling change the GST for Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids?

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 Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids?

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 28365000 (FY 2024-25)

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

- Exports: ₹245 Cr (+19.00% YoY) — 0.0066% of India's total exports
- Imports: ₹567 Cr (+7.60% YoY) — 0.0093% of India's total imports
- Trade balance: −₹322 Cr (Deficit); surplus rank #11625 of 12657 HSN codes
- Share of Sub-Chapter 2836: 19.15% of its exports; import side 16.48%
- Rank within Sub-Chapter 2836: #2 of 15 by export value; import-side #2

### Key metrics

- Export CAGR: 13.14% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1642 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +30.10% in FY 2021-22
- Contribution to Sub-Ch. 2836: 19.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28365000

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 | 116.63 | 0.0051% | — | 26.60% | 869.42 | 0.0243% | — | 29.62% | −752.79 | #1842 |
| FY 2019-20 | 132.77 | 0.0060% | +13.84% | 23.05% | 907.05 | 0.0271% | +4.33% | 30.02% | −774.28 | #1696 |
| FY 2020-21 | 147.40 | 0.0069% | +11.02% | 25.57% | 694.38 | 0.0238% | −23.45% | 28.33% | −546.98 | #1676 |
| FY 2021-22 | 191.76 | 0.0061% | +30.10% | 19.92% | 1,035.02 | 0.0226% | +49.06% | 38.33% | −843.26 | #1694 |
| FY 2022-23 | 188.29 | 0.0052% | −1.81% | 15.77% | 1,118.70 | 0.0195% | +8.08% | 27.03% | −930.41 | #1800 |
| FY 2023-24 | 205.60 | 0.0057% | +9.19% | 13.08% | 526.67 | 0.0094% | −52.92% | 12.75% | −321.07 | #1758 |
| FY 2024-25 | 244.66 | 0.0066% | +19.00% | 19.15% | 566.70 | 0.0093% | +7.60% | 16.48% | −322.04 | #1642 |

- CAGR (7-year): exports 13.14%/yr, imports -6.88%/yr (consistently Deficit)

## Key trade insights: HSN Code 28365000 export-import analysis

### Consistent export growth: 13.14% CAGR over 7 years

India's exports under HSN Code 28365000 have grown at a compound annual rate of 13.14% over 7 fiscal years, rising from ₹116.63 Crore in FY 2018-19 to ₹244.66 Crore in FY 2024-25.

### HSN Code 28365000 ranked #1642 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28365000 ranks #1642 out of 12657 HSN codes by total export value. Within Sub-Chapter 2836, it ranks #2 of 15. By trade surplus, it ranks #11625 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 28365000 exports

The strongest single-year export movement for HSN Code 28365000 was recorded in FY 2021-22, when exports surged by 30.10% over the prior year.

### India records a trade deficit of ₹322.04 Crore in HSN Code 28365000 goods

In FY 2024-25, India's imports of ₹566.70 Cr exceeded exports of ₹244.66 Cr, resulting in a trade deficit of ₹322.04 Crore — ranking #11625 of 12657 by surplus magnitude.

### Import growth of -6.88% CAGR signals stable import dependency for Calcium Carbonate: Salts & Peroxysalts of Inorganic Acids

India's imports under HSN Code 28365000 have grown at -6.88% CAGR, reaching ₹566.70 Crore in FY 2024-25.

### HSN Code 28365000 contributes 19.15% of Sub-Chapter 2836 exports — ranked #2

Among the 15 HSN codes under Sub-Chapter 2836, HSN Code 28365000 ranks #2 by export value — accounting for 19.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.48% share (rank #2).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-28364000/) | ₹7 Cr |