---
title: "HSN Code for Percarbonates | HSN 28369910 GST Rate"
description: "Find HSN and GST Rates for 28369910 related to Percarbonates with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28369910/"
---

# HSN Code 28369910: Percarbonates

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

## Frequently asked questions

### What products are classified under HSN 28369910 ?

It includes Percarbonates

### How much GST applies to Percarbonates?

Under HSN 28369910, Percarbonates attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Percarbonates?

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 Percarbonates?

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

### Do e‑way bill and e‑invoice apply for Percarbonates?

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 Percarbonates?

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 Percarbonates is sold with other items?

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

## India's trade performance: HSN Code 28369910 (FY 2024-25)

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

- Exports: ₹1 Cr (−18.18% YoY) — 0.0000% of India's total exports
- Imports: ₹88 Cr (+10.58% YoY) — 0.0015% of India's total imports
- Trade balance: −₹87 Cr (Deficit); surplus rank #10689 of 12657 HSN codes
- Share of Sub-Chapter 2836: 0.11% of its exports; import side 2.57%
- Rank within Sub-Chapter 2836: #11 of 15 by export value; import-side #9

### Key metrics

- Export CAGR: 5.31% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7973 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,666.67% in FY 2022-23
- Contribution to Sub-Ch. 2836: 0.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28369910

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 | < ₹1 Crore | 0.0000% | — | 0.23% | 25.00 | 0.0007% | — | 0.85% | −24.01 | #7640 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −95.96% | 0.01% | 43.90 | 0.0013% | +75.60% | 1.45% | −43.86 | #9534 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +50.00% | 0.01% | 45.05 | 0.0015% | +2.62% | 1.84% | −44.99 | #9473 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | 0.00% | 0.01% | 65.23 | 0.0014% | +44.79% | 2.42% | −65.17 | #9749 |
| FY 2022-23 | 1.06 | 0.0000% | +1,666.67% | 0.09% | 71.15 | 0.0012% | +9.08% | 1.72% | −70.09 | #8053 |
| FY 2023-24 | 1.65 | 0.0000% | +55.66% | 0.11% | 79.76 | 0.0014% | +12.10% | 1.93% | −78.11 | #7766 |
| FY 2024-25 | 1.35 | 0.0000% | −18.18% | 0.11% | 88.20 | 0.0015% | +10.58% | 2.57% | −86.85 | #7973 |

- CAGR (7-year): exports 5.31%/yr, imports 23.38%/yr (consistently Deficit)

## Key trade insights: HSN Code 28369910 export-import analysis

### Consistent export growth: 5.31% CAGR over 7 years

India's exports under HSN Code 28369910 have grown at a compound annual rate of 5.31% over 7 fiscal years, rising from ₹0.99 Crore in FY 2018-19 to ₹1.35 Crore in FY 2024-25.

### HSN Code 28369910 ranked #7973 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28369910 ranks #7973 out of 12657 HSN codes by total export value. Within Sub-Chapter 2836, it ranks #11 of 15. By trade surplus, it ranks #10689 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 28369910 exports

The strongest single-year export movement for HSN Code 28369910 was recorded in FY 2022-23, when exports surged by 1,666.67% over the prior year.

### India records a trade deficit of ₹86.85 Crore in HSN Code 28369910 goods

In FY 2024-25, India's imports of ₹88.20 Cr exceeded exports of ₹1.35 Cr, resulting in a trade deficit of ₹86.85 Crore — ranking #10689 of 12657 by surplus magnitude.

### Import growth of 23.38% CAGR signals rising demand for Percarbonates

India's imports under HSN Code 28369910 have grown at 23.38% CAGR, reaching ₹88.20 Crore in FY 2024-25.

### HSN Code 28369910 contributes 0.11% of Sub-Chapter 2836 exports — ranked #11

Among the 15 HSN codes under Sub-Chapter 2836, HSN Code 28369910 ranks #11 by export value — accounting for 0.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.57% share (rank #9).

## 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](https://busy.in/hsn/hsn-28364000/) | ₹7 Cr |
| #11 | HSN Code 28369910: Percarbonates (this hsn code) | ₹1 Cr |