HSN Code 29231000: Choline & Salts

HSN Code 29231000 represents Choline & Salts under GST classification. This code helps businesses identify Choline & Salts correctly for billing, taxation, and trade. With HSN Code 29231000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Choline & Salts.

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Description of Goods for HSN Code 29231000

HSN Code 29231000 relates to the following description.

Description of Goods

Choline and its salts

Chapter

29 - Organic chemicals

Sub Chapter

2923 - Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 29231000 not include?

Choline & Salts does not include products with the following descriptions.

India’s Trade Performance — HSN Code 29231000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹99 Cr

−9.81% vs FY 2023-24

0.0027% of India’s total exports

India’s Imports

FY 2024-25

₹25 Cr

+94.28% vs FY 2023-24

0.0004% of India’s total imports

Trade Balance

FY 2024-25

₹74 Cr

Trade Surplus

Surplus rank #1831 of 12657 HSN codes

% of Sub-Chapter 2923

FY 2024-25

6.80%

Share of Sub-Chapter 2923’s total exports in FY 2024-25

Import side: 4.09% of Sub-Chapter 2923’s imports

Rank Within Sub-Chapter 2923

FY 2024-25

#3 of 6

Position by export value among HSN codes in Sub-Chapter 2923

Import-side rank: #4 of 6

At a glance

7.57%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#2670

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+113.16%

Peak Growth Year

FY 2022-23 · strongest single-year move

6.80%

Contribution to Sub-Ch. 2923

Share of Sub-Chapter 2923 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 29231000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #2540

Balance

+58.76

Exports

64.09 ₹ Cr

0.0028% share

YoY

7.13% of Sub-Ch. 2923

Imports

5.33 ₹ Cr

0.0001% share

YoY

1.38% of Sub-Ch. 2923

FY 2019-20 Exp. Rank #2869

Balance

+45.88

Exports

50.10 ₹ Cr

0.0023% share

−21.83% YoY

5.19% of Sub-Ch. 2923

Imports

4.22 ₹ Cr

0.0001% share

−20.83% YoY

1.14% of Sub-Ch. 2923

FY 2020-21 Exp. Rank #2948

Balance

+44.49

Exports

49.43 ₹ Cr

0.0023% share

−1.34% YoY

4.84% of Sub-Ch. 2923

Imports

4.94 ₹ Cr

0.0002% share

+17.06% YoY

1.04% of Sub-Ch. 2923

FY 2021-22 Exp. Rank #3122

Balance

+53.13

Exports

59.96 ₹ Cr

0.0019% share

+21.30% YoY

4.46% of Sub-Ch. 2923

Imports

6.83 ₹ Cr

0.0001% share

+38.26% YoY

1.06% of Sub-Ch. 2923

FY 2022-23 Exp. Rank #2231

Balance

+118.99

Exports

127.81 ₹ Cr

0.0035% share

+113.16% YoY

4.99% of Sub-Ch. 2923

Imports

8.82 ₹ Cr

0.0002% share

+29.14% YoY

0.77% of Sub-Ch. 2923

FY 2023-24 Exp. Rank #2454

Balance

+97.32

Exports

110.08 ₹ Cr

0.0030% share

−13.87% YoY

5.73% of Sub-Ch. 2923

Imports

12.76 ₹ Cr

0.0002% share

+44.67% YoY

1.60% of Sub-Ch. 2923

FY 2024-25 Exp. Rank #2670

Balance

+74.49

Exports

99.28 ₹ Cr

0.0027% share

−9.81% YoY

6.80% of Sub-Ch. 2923

Imports

24.79 ₹ Cr

0.0004% share

+94.28% YoY

4.09% of Sub-Ch. 2923

CAGR · 7-Year

Exports

7.57% /yr

Imports

29.20% /yr

Consistently Surplus
Sub-Chapter 2923 total

reference, FY 2024-25

Export

₹1,459.46 Cr

Import

₹606.33 Cr

Trade Balance

+853.13

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 29231000 Export-Import Analysis

Consistent Export Growth: 7.57% CAGR Over 7 Years

India's exports under HSN Code 29231000 have grown at a compound annual rate of 7.57% over 7 fiscal years, rising from ₹64.09 Crore in FY 2018-19 to ₹99.28 Crore in FY 2024-25.

HSN Code 29231000 Ranked #2670 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 29231000 ranks #2670 out of 12657 HSN codes by total export value. Within Sub-Chapter 2923, it ranks #3 of 6. By trade surplus, it ranks #1831 of 12657.

FY 2022-23 Was the Strongest Growth Year for HSN Code 29231000 Exports

The strongest single-year export movement for HSN Code 29231000 was recorded in FY 2022-23, when exports surged by 113.16% over the prior year.

India Maintains a Trade Surplus of ₹74.49 Crore in HSN Code 29231000 Goods

In FY 2024-25, India's exports of ₹99.28 Cr exceeded imports of ₹24.79 Cr, resulting in a trade surplus of ₹74.49 Crore — ranking #1831 of 12657 by surplus magnitude.

Import Growth of 29.20% CAGR Signals Rising Demand for Choline & Salts

India's imports under HSN Code 29231000 have grown at 29.20% CAGR, reaching ₹24.79 Crore in FY 2024-25.

HSN Code 29231000 Contributes 6.80% of Sub-Chapter 2923 Exports — Ranked #3

Among the 6 HSN codes under Sub-Chapter 2923, HSN Code 29231000 ranks #3 by export value — accounting for 6.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.09% share (rank #4).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 29231000 and GST compliance.

What products are classified under HSN 29231000 ?

It includes Choline & Salts

How much GST applies to Choline & Salts?

Under HSN 29231000, Choline & Salts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Choline & 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.

Do e‑way bill and e‑invoice apply for Choline & 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.

Any common misclassification issue with Choline & Salts?

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 Choline & Salts?

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 Choline & Salts is sold with other items?

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

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.