--- title: "HSN Code for Phosphoric Esters & Derivatives | Other | HSN 29199090 GST Rate" description: "Find HSN and GST Rates for 29199090 related to Phosphoric Esters & Derivatives | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-29199090/" --- # HSN Code 29199090: Phosphoric Esters & Derivatives | Other - [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/) - [Chapter 29: Organic Chemicals](https://busy.in/hsn/chapter-29/) - [Sub-chapter 2919: Phosphoric Esters](https://busy.in/hsn/sub-chapter-2919/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 29199090 ? It includes Phosphoric Esters & Derivatives | Other ### Do e‑way bill and e‑invoice apply for Phosphoric Esters & Derivatives / Other? 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. ### Any common misclassification issue with Phosphoric Esters & Derivatives / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Phosphoric Esters & Derivatives / Other? 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. ### Can we claim ITC on inputs used to trade Phosphoric Esters & Derivatives / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Phosphoric Esters & Derivatives / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Phosphoric Esters & Derivatives / Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 29199090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹186 Cr (+6.96% YoY) — 0.0051% of India's total exports - Imports: ₹222 Cr (−21.88% YoY) — 0.0036% of India's total imports - Trade balance: −₹36 Cr (Deficit); surplus rank #9995 of 12657 HSN codes - Share of Sub-Chapter 2919: 91.85% of its exports; import side 95.05% - Rank within Sub-Chapter 2919: #1 of 13 by export value; import-side #1 ### Key metrics - Export CAGR: 16.30% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1910 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +47.36% in FY 2021-22 - Contribution to Sub-Ch. 2919: 91.85% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 29199090 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. 2919 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2919 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 75.18 | 0.0033% | — | 80.23% | 127.11 | 0.0035% | — | 93.38% | −51.93 | #2339 | | FY 2019-20 | 97.18 | 0.0044% | +29.26% | 92.26% | 147.98 | 0.0044% | +16.42% | 97.41% | −50.80 | #2049 | | FY 2020-21 | 68.25 | 0.0032% | −29.77% | 85.64% | 142.62 | 0.0049% | −3.62% | 97.75% | −74.37 | #2506 | | FY 2021-22 | 100.57 | 0.0032% | +47.36% | 94.68% | 203.40 | 0.0045% | +42.62% | 97.43% | −102.83 | #2406 | | FY 2022-23 | 123.52 | 0.0034% | +22.82% | 93.43% | 200.47 | 0.0035% | −1.44% | 95.54% | −76.95 | #2265 | | FY 2023-24 | 173.90 | 0.0048% | +40.79% | 94.10% | 283.87 | 0.0051% | +41.60% | 97.43% | −109.97 | #1937 | | FY 2024-25 | 186.01 | 0.0051% | +6.96% | 91.85% | 221.76 | 0.0036% | −21.88% | 95.05% | −35.75 | #1910 | - CAGR (7-year): exports 16.30%/yr, imports 9.72%/yr (consistently Deficit) ## Key trade insights: HSN Code 29199090 export-import analysis ### Consistent export growth: 16.30% CAGR over 7 years India's exports under HSN Code 29199090 have grown at a compound annual rate of 16.30% over 7 fiscal years, rising from ₹75.18 Crore in FY 2018-19 to ₹186.01 Crore in FY 2024-25. ### HSN Code 29199090 ranked #1910 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 29199090 ranks #1910 out of 12657 HSN codes by total export value. Within Sub-Chapter 2919, it ranks #1 of 13. By trade surplus, it ranks #9995 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 29199090 exports The strongest single-year export movement for HSN Code 29199090 was recorded in FY 2021-22, when exports surged by 47.36% over the prior year. ### India records a trade deficit of ₹35.75 Crore in HSN Code 29199090 goods In FY 2024-25, India's imports of ₹221.76 Cr exceeded exports of ₹186.01 Cr, resulting in a trade deficit of ₹35.75 Crore — ranking #9995 of 12657 by surplus magnitude. ### Import growth of 9.72% CAGR signals stable import dependency for Phosphoric Esters & Derivatives | Other India's imports under HSN Code 29199090 have grown at 9.72% CAGR, reaching ₹221.76 Crore in FY 2024-25. ### HSN Code 29199090 contributes 91.85% of Sub-Chapter 2919 exports — ranked #1 Among the 13 HSN codes under Sub-Chapter 2919, HSN Code 29199090 ranks #1 by export value — accounting for 91.85% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 95.05% share (rank #1). ## Related HSN Codes in Sub-Chapter 2919 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 29199090: Phosphoric Esters & Derivatives \| Other (this hsn code) | ₹186 Cr | | #2 | [HSN Code 29199050: Other \| Tricresyl Phosphate](https://busy.in/hsn/hsn-29199050/) | ₹7 Cr | | #3 | [HSN Code 29199040: Other \| Sodium Glycerophosphate](https://busy.in/hsn/hsn-29199040/) | ₹6 Cr | | #4 | [HSN Code 29199020: Other \| Calcium Glycerophosphate](https://busy.in/hsn/hsn-29199020/) | ₹2 Cr | | #5 | [HSN Code 29191000: Tris(2,3-Dibromopropyl) Phosphate](https://busy.in/hsn/hsn-29191000/) | < ₹1 Crore | | #6 | [HSN Code 29199030: Other \| Iron Glycerophosphate](https://busy.in/hsn/hsn-29199030/) | < ₹1 Crore | | #7 | [HSN Code 29199010: Other \| Glycerophosphoric Acid](https://busy.in/hsn/hsn-29199010/) | < ₹1 Crore | | — | [HSN Code 29190010: Calcium Glycerophosphate](https://busy.in/hsn/hsn-29190010/) | — | | — | [HSN Code 29190020: Iron Glycerophosphate](https://busy.in/hsn/hsn-29190020/) | — | | — | [HSN Code 29190030: Sodium Glycerophosphate](https://busy.in/hsn/hsn-29190030/) | — |