--- title: "HSN Code for Miscellaneous | Of Calcium | HSN 28491000 GST Rate" description: "Find HSN and GST Rates for 28491000 related to Miscellaneous | Of Calcium with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-28491000/" --- # HSN Code 28491000: Miscellaneous | Of Calcium - [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 2849: Carbides](https://busy.in/hsn/sub-chapter-2849/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | MISCELLANEOUS : Of calcium | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 28491000 ? It includes Miscellaneous | Of Calcium ### Any common misclassification issue with Miscellaneous / Of Calcium? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Miscellaneous / Of Calcium? 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 Miscellaneous / Of Calcium? 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 Miscellaneous / Of Calcium is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Miscellaneous / Of Calcium; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Miscellaneous / Of Calcium? 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. ## India's trade performance: HSN Code 28491000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (−15.27% YoY) — 0.0001% of India's total exports - Imports: ₹120 Cr (−10.07% YoY) — 0.0020% of India's total imports - Trade balance: −₹117 Cr (Deficit); surplus rank #10914 of 12657 HSN codes - Share of Sub-Chapter 2849: 3.55% of its exports; import side 14.51% - Rank within Sub-Chapter 2849: #4 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: 9.10% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7047 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +769.64% in FY 2021-22 - Contribution to Sub-Ch. 2849: 3.55% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 28491000 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. 2849 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2849 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.04 | 0.0001% | — | 2.59% | 215.54 | 0.0060% | — | 31.18% | −213.50 | #6929 | | FY 2019-20 | 2.44 | 0.0001% | +19.61% | 3.90% | 145.07 | 0.0043% | −32.69% | 28.61% | −142.63 | #6723 | | FY 2020-21 | 1.12 | 0.0001% | −54.10% | 1.80% | 177.49 | 0.0061% | +22.35% | 33.33% | −176.37 | #7566 | | FY 2021-22 | 9.74 | 0.0003% | +769.64% | 12.02% | 157.61 | 0.0034% | −11.20% | 20.79% | −147.87 | #5510 | | FY 2022-23 | 8.42 | 0.0002% | −13.55% | 9.88% | 171.50 | 0.0030% | +8.81% | 19.51% | −163.08 | #5853 | | FY 2023-24 | 4.06 | 0.0001% | −51.78% | 6.35% | 133.47 | 0.0024% | −22.17% | 16.13% | −129.41 | #6821 | | FY 2024-25 | 3.44 | 0.0001% | −15.27% | 3.55% | 120.03 | 0.0020% | −10.07% | 14.51% | −116.59 | #7047 | - CAGR (7-year): exports 9.10%/yr, imports -9.30%/yr (consistently Deficit) ## Key trade insights: HSN Code 28491000 export-import analysis ### Consistent export growth: 9.10% CAGR over 7 years India's exports under HSN Code 28491000 have grown at a compound annual rate of 9.10% over 7 fiscal years, rising from ₹2.04 Crore in FY 2018-19 to ₹3.44 Crore in FY 2024-25. ### HSN Code 28491000 ranked #7047 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 28491000 ranks #7047 out of 12657 HSN codes by total export value. Within Sub-Chapter 2849, it ranks #4 of 6. By trade surplus, it ranks #10914 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 28491000 exports The strongest single-year export movement for HSN Code 28491000 was recorded in FY 2021-22, when exports surged by 769.64% over the prior year. ### India records a trade deficit of ₹116.59 Crore in HSN Code 28491000 goods In FY 2024-25, India's imports of ₹120.03 Cr exceeded exports of ₹3.44 Cr, resulting in a trade deficit of ₹116.59 Crore — ranking #10914 of 12657 by surplus magnitude. ### Import growth of -9.30% CAGR signals stable import dependency for Miscellaneous | Of Calcium India's imports under HSN Code 28491000 have grown at -9.30% CAGR, reaching ₹120.03 Crore in FY 2024-25. ### HSN Code 28491000 contributes 3.55% of Sub-Chapter 2849 exports — ranked #4 Among the 6 HSN codes under Sub-Chapter 2849, HSN Code 28491000 ranks #4 by export value — accounting for 3.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.51% share (rank #2). ## Related HSN Codes in Sub-Chapter 2849 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 28492010: Miscellaneous \| Cerium Compounds](https://busy.in/hsn/hsn-28492010/) | ₹66 Cr | | #2 | [HSN Code 28492090: Miscellaneous \| Of Silicon](https://busy.in/hsn/hsn-28492090/) | ₹18 Cr | | #3 | [HSN Code 28499010: Miscellaneous \| Other](https://busy.in/hsn/hsn-28499010/) | ₹9 Cr | | #4 | HSN Code 28491000: Miscellaneous \| Of Calcium (this hsn code) | ₹3 Cr | | #5 | [HSN Code 28499020: Miscellaneous \| Of Silicon](https://busy.in/hsn/hsn-28499020/) | < ₹1 Crore | | #6 | [HSN Code 28499090: Miscellaneous \| Other](https://busy.in/hsn/hsn-28499090/) | < ₹1 Crore |