---
title: "HSN Code for Other Salts | HSN 28399090 GST Rate"
description: "Find HSN and GST Rates for 28399090 related to Other Salts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-28399090/"
---

# HSN Code 28399090: Other Salts

- [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 2839: Silicates: Alkali metal silicates](https://busy.in/hsn/sub-chapter-2839/)

## GST rates

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

## Frequently asked questions

### What products are classified under HSN 28399090 ?

It includes Other Salts

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

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 Salts?

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 Salts is sold with other items?

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

### Does packaging or labelling change the GST for Other Salts?

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 much GST applies to Other Salts?

Under HSN 28399090, Other Salts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 28399090 (FY 2024-25)

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

- Exports: ₹53 Cr (+3.78% YoY) — 0.0014% of India's total exports
- Imports: ₹48 Cr (−14.83% YoY) — 0.0008% of India's total imports
- Trade balance: ₹5 Cr (Surplus); surplus rank #3715 of 12657 HSN codes
- Share of Sub-Chapter 2839: 30.54% of its exports; import side 81.74%
- Rank within Sub-Chapter 2839: #2 of 5 by export value; import-side #1

### Key metrics

- Export CAGR: 19.38% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3550 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +52.14% in FY 2023-24
- Contribution to Sub-Ch. 2839: 30.54% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 28399090

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. 2839 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2839 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 18.21 | 0.0008% | — | 19.88% | 49.14 | 0.0014% | — | 74.70% | −30.93 | #4220 |
| FY 2019-20 | 19.63 | 0.0009% | +7.80% | 26.69% | 117.88 | 0.0035% | +139.89% | 89.13% | −98.25 | #4139 |
| FY 2020-21 | 21.83 | 0.0010% | +11.21% | 24.09% | 115.19 | 0.0040% | −2.28% | 85.00% | −93.36 | #4079 |
| FY 2021-22 | 26.63 | 0.0008% | +21.99% | 20.87% | 142.10 | 0.0031% | +23.36% | 85.53% | −115.47 | #4195 |
| FY 2022-23 | 33.39 | 0.0009% | +25.38% | 27.31% | 107.66 | 0.0019% | −24.24% | 77.49% | −74.27 | #4004 |
| FY 2023-24 | 50.80 | 0.0014% | +52.14% | 31.48% | 55.96 | 0.0010% | −48.02% | 83.46% | −5.16 | #3510 |
| FY 2024-25 | 52.72 | 0.0014% | +3.78% | 30.54% | 47.66 | 0.0008% | −14.83% | 81.74% | +5.06 | #3550 |

- CAGR (7-year): exports 19.38%/yr, imports -0.51%/yr (consistently Surplus)

## Key trade insights: HSN Code 28399090 export-import analysis

### Consistent export growth: 19.38% CAGR over 7 years

India's exports under HSN Code 28399090 have grown at a compound annual rate of 19.38% over 7 fiscal years, rising from ₹18.21 Crore in FY 2018-19 to ₹52.72 Crore in FY 2024-25.

### HSN Code 28399090 ranked #3550 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 28399090 ranks #3550 out of 12657 HSN codes by total export value. Within Sub-Chapter 2839, it ranks #2 of 5. By trade surplus, it ranks #3715 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 28399090 exports

The strongest single-year export movement for HSN Code 28399090 was recorded in FY 2023-24, when exports surged by 52.14% over the prior year.

### India maintains a trade surplus of ₹5.06 Crore in HSN Code 28399090 goods

In FY 2024-25, India's exports of ₹52.72 Cr exceeded imports of ₹47.66 Cr, resulting in a trade surplus of ₹5.06 Crore — ranking #3715 of 12657 by surplus magnitude.

### Import growth of -0.51% CAGR signals stable import dependency for Other Salts

India's imports under HSN Code 28399090 have grown at -0.51% CAGR, reaching ₹47.66 Crore in FY 2024-25.

### HSN Code 28399090 contributes 30.54% of Sub-Chapter 2839 exports — ranked #2

Among the 5 HSN codes under Sub-Chapter 2839, HSN Code 28399090 ranks #2 by export value — accounting for 30.54% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 81.74% share (rank #1).

## Related HSN Codes in Sub-Chapter 2839

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 28391900: Other Sodium Salts](https://busy.in/hsn/hsn-28391900/) | ₹103 Cr |
| #2 | HSN Code 28399090: Other Salts (this hsn code) | ₹53 Cr |
| #3 | [HSN Code 28399010: Magnesium Trisilicate](https://busy.in/hsn/hsn-28399010/) | ₹13 Cr |
| #4 | [HSN Code 28391100: Sodium Metasilicates](https://busy.in/hsn/hsn-28391100/) | ₹5 Cr |
| — | [HSN Code 28392000: Sodium Aluminate: Salts of Oxometallic Acids](https://busy.in/hsn/hsn-28392000/) | — |