HSN Code 29232010: Lecithins

HSN Code 29232010 represents Lecithins under GST classification. This code helps businesses identify Lecithins correctly for billing, taxation, and trade. With HSN Code 29232010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Lecithins.

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Description of Goods for HSN Code 29232010

HSN Code 29232010 relates to the following description.

Description of Goods

Lecithins and other phosphoaminolipids : Lecithins

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 29232010 not include?

Lecithins does not include products with the following descriptions.

India’s Trade Performance — HSN Code 29232010 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

₹888 Cr

−33.11% vs FY 2023-24

0.0241% of India’s total exports

India’s Imports

FY 2024-25

₹206 Cr

−52.41% vs FY 2023-24

0.0034% of India’s total imports

Trade Balance

FY 2024-25

₹682 Cr

Trade Surplus

Surplus rank #475 of 12657 HSN codes

% of Sub-Chapter 2923

FY 2024-25

60.85%

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

Import side: 34.04% of Sub-Chapter 2923’s imports

Rank Within Sub-Chapter 2923

FY 2024-25

#1 of 6

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

Import-side rank: #2 of 6

At a glance

11.77%

Export CAGR

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

#578

National Export Rank

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

+165.22%

Peak Growth Year

FY 2022-23 · strongest single-year move

60.85%

Contribution to Sub-Ch. 2923

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

India Export-Import Trade Statistics for HSN Code 29232010

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 #705

Balance

+298.11

Exports

455.48 ₹ Cr

0.0199% share

YoY

50.66% of Sub-Ch. 2923

Imports

157.37 ₹ Cr

0.0044% share

YoY

40.75% of Sub-Ch. 2923

FY 2019-20 Exp. Rank #654

Balance

+345.89

Exports

492.80 ₹ Cr

0.0224% share

+8.19% YoY

51.06% of Sub-Ch. 2923

Imports

146.91 ₹ Cr

0.0044% share

−6.65% YoY

39.68% of Sub-Ch. 2923

FY 2020-21 Exp. Rank #646

Balance

+314.83

Exports

534.86 ₹ Cr

0.0249% share

+8.53% YoY

52.38% of Sub-Ch. 2923

Imports

220.03 ₹ Cr

0.0076% share

+49.77% YoY

46.45% of Sub-Ch. 2923

FY 2021-22 Exp. Rank #603

Balance

+437.75

Exports

732.85 ₹ Cr

0.0234% share

+37.02% YoY

54.50% of Sub-Ch. 2923

Imports

295.10 ₹ Cr

0.0065% share

+34.12% YoY

45.94% of Sub-Ch. 2923

FY 2022-23 Exp. Rank #262

Balance

+1,293.44

Exports

1,943.69 ₹ Cr

0.0537% share

+165.22% YoY

75.90% of Sub-Ch. 2923

Imports

650.25 ₹ Cr

0.0113% share

+120.35% YoY

57.12% of Sub-Ch. 2923

FY 2023-24 Exp. Rank #386

Balance

+893.93

Exports

1,327.70 ₹ Cr

0.0367% share

−31.69% YoY

69.16% of Sub-Ch. 2923

Imports

433.77 ₹ Cr

0.0077% share

−33.29% YoY

54.30% of Sub-Ch. 2923

FY 2024-25 Exp. Rank #578

Balance

+681.62

Exports

888.04 ₹ Cr

0.0241% share

−33.11% YoY

60.85% of Sub-Ch. 2923

Imports

206.42 ₹ Cr

0.0034% share

−52.41% YoY

34.04% of Sub-Ch. 2923

CAGR · 7-Year

Exports

11.77% /yr

Imports

4.63% /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 29232010 Export-Import Analysis

Consistent Export Growth: 11.77% CAGR Over 7 Years

India's exports under HSN Code 29232010 have grown at a compound annual rate of 11.77% over 7 fiscal years, rising from ₹455.48 Crore in FY 2018-19 to ₹888.04 Crore in FY 2024-25.

HSN Code 29232010 Ranked #578 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 29232010 ranks #578 out of 12657 HSN codes by total export value. Within Sub-Chapter 2923, it ranks #1 of 6. By trade surplus, it ranks #475 of 12657.

FY 2022-23 Was the Strongest Growth Year for HSN Code 29232010 Exports

The strongest single-year export movement for HSN Code 29232010 was recorded in FY 2022-23, when exports surged by 165.22% over the prior year.

India Maintains a Trade Surplus of ₹681.62 Crore in HSN Code 29232010 Goods

In FY 2024-25, India's exports of ₹888.04 Cr exceeded imports of ₹206.42 Cr, resulting in a trade surplus of ₹681.62 Crore — ranking #475 of 12657 by surplus magnitude.

Import Growth of 4.63% CAGR Signals Stable Import Dependency for Lecithins

India's imports under HSN Code 29232010 have grown at 4.63% CAGR, reaching ₹206.42 Crore in FY 2024-25.

HSN Code 29232010 Contributes 60.85% of Sub-Chapter 2923 Exports — Ranked #1

Among the 6 HSN codes under Sub-Chapter 2923, HSN Code 29232010 ranks #1 by export value — accounting for 60.85% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 34.04% share (rank #2).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 29232010 and GST compliance.

What products are classified under HSN 29232010 ?

It includes Lecithins

Can we claim ITC on inputs used to trade Lecithins?

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 Lecithins is sold with other items?

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

Do e‑way bill and e‑invoice apply for Lecithins?

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 Lecithins?

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

How much GST applies to Lecithins?

Under HSN 29232010, Lecithins attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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.