---
title: "2809 HSN Code | HSN Code for Phosphoric & polyphosphoric acids in India"
description: "Know more about 2809 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2809 covering Phosphoric & polyphosphoric acids."
canonical: "https://busy.in/hsn/sub-chapter-2809/"
---

# HSN Sub-chapter 2809: Phosphoric & polyphosphoric acids

Diphosphorus pentaoxide; phosphoric acid;polyphosphoric acids, whether or not chemically defined

Part of [Chapter 28: Inorganic Chemicals & Rare-Earth Metal Compounds](https://busy.in/hsn/chapter-28/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 28091000 | [Diphosphorus Pentaoxide](https://busy.in/hsn/hsn-28091000/) |
| 28092010 | [Phosphoric Acid](https://busy.in/hsn/hsn-28092010/) |
| 28092020 | [Polyphosphoric Acid](https://busy.in/hsn/hsn-28092020/) |

## Frequently asked questions

### What products are classified under HSN 2809

It includes Phosphoric & polyphosphoric acids

### If I repair and return Phosphoric & polyphosphoric acids, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Does MRP, weight or pack size change GST treatment for Phosphoric & polyphosphoric acids?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### Any import/export nuance for Phosphoric & polyphosphoric acids?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### How should I document Phosphoric & polyphosphoric acids sent for job work?

Use a delivery challan for sending Phosphoric & polyphosphoric acids to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### Can I claim ITC on inputs and services used for Phosphoric & polyphosphoric acids?

If your outward supply of Phosphoric & polyphosphoric acids is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

## India's trade performance: HSN Sub-Chapter 2809 (FY 2024-25)

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

- Exports: ₹113 Cr (+74.71% YoY) — 0.0030% of India's total exports
- Imports: ₹17,967 Cr (−1.23% YoY) — 0.2946% of India's total imports
- Trade balance: −₹17,854 Cr (Deficit); surplus rank #1180 of 1233 sub-chapters
- Share of Chapter 28: 0.33% of its exports; import side 18.62%
- Rank within Chapter 28: #33 of 50 by export value; import-side #2

### Key metrics

- Export CAGR: 35.05% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #809 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +552.43% in FY 2021-22
- Contribution to Ch. 28: 0.33% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2809

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 Ch. 28 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 28 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 18.62 | 0.0008% | — | 0.13% | 14,770.74 | 0.4113% | — | 27.75% | −14,752.12 | #957 |
| FY 2019-20 | 35.38 | 0.0016% | +90.01% | 0.28% | 11,996.17 | 0.3576% | −18.78% | 26.63% | −11,960.79 | #884 |
| FY 2020-21 | 30.88 | 0.0014% | −12.72% | 0.25% | 12,494.75 | 0.4288% | +4.16% | 24.52% | −12,463.87 | #896 |
| FY 2021-22 | 201.47 | 0.0064% | +552.43% | 1.02% | 18,713.46 | 0.4094% | +49.77% | 24.51% | −18,511.99 | #658 |
| FY 2022-23 | 127.63 | 0.0035% | −36.65% | 0.48% | 28,941.92 | 0.5034% | +54.66% | 28.13% | −28,814.29 | #767 |
| FY 2023-24 | 64.65 | 0.0018% | −49.35% | 0.24% | 18,192.00 | 0.3239% | −37.14% | 24.05% | −18,127.35 | #869 |
| FY 2024-25 | 112.95 | 0.0030% | +74.71% | 0.33% | 17,967.37 | 0.2946% | −1.23% | 18.62% | −17,854.42 | #809 |

- CAGR (7-year): exports 35.05%/yr, imports 3.32%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2809 export-import analysis

### Consistent export growth: 35.05% CAGR over 7 years

India's exports under HSN Sub-Chapter 2809 have grown at a compound annual rate of 35.05% over 7 fiscal years, rising from ₹18.62 Crore in FY 2018-19 to ₹112.95 Crore in FY 2024-25.

### HSN Sub-Chapter 2809 ranked #809 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2809 ranks #809 out of 1233 sub-chapters by total export value. Within Chapter 28, it ranks #33 of 50. By trade surplus, it ranks #1180 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 2809 exports

The strongest single-year export movement for HSN Sub-Chapter 2809 was recorded in FY 2021-22, when exports surged by 552.43% over the prior year.

### India records a trade deficit of ₹17,854.42 Crore in HSN Sub-Chapter 2809 goods

In FY 2024-25, India's imports of ₹17,967.37 Cr exceeded exports of ₹112.95 Cr, resulting in a trade deficit of ₹17,854.42 Crore — ranking #1180 of 1233 by surplus magnitude.

### Import growth of 3.32% CAGR signals stable import dependency for Phosphoric & polyphosphoric acids

India's imports under HSN Sub-Chapter 2809 have grown at 3.32% CAGR, reaching ₹17,967.37 Crore in FY 2024-25.

### HSN Sub-Chapter 2809 contributes 0.33% of Chapter 28 exports — ranked #33

Among the 50 sub-chapters under Chapter 28, HSN Sub-Chapter 2809 ranks #33 by export value — accounting for 0.33% of the chapter's total exports in FY 2024-25. On the import side, it holds 18.62% share (rank #2).

## Related Sub-Chapters in Chapter 28

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 2818: Artificial corundum & alumina](https://busy.in/hsn/sub-chapter-2818/) | ₹12,082 Cr |
| #2 | [HSN Sub-Chapter 2803: Fresh brassica vegetables](https://busy.in/hsn/sub-chapter-2803/) | ₹4,250 Cr |
| #3 | [HSN Sub-Chapter 2827: Chlorides & bromides](https://busy.in/hsn/sub-chapter-2827/) | ₹2,920 Cr |
| #4 | [HSN Sub-Chapter 2815: Sodium & potassium hydroxides](https://busy.in/hsn/sub-chapter-2815/) | ₹2,290 Cr |
| #5 | [HSN Sub-Chapter 2836: Carbonates & ammonium salts](https://busy.in/hsn/sub-chapter-2836/) | ₹1,277 Cr |
| #6 | [HSN Sub-Chapter 2833: Sulphates, alums, peroxosulphates](https://busy.in/hsn/sub-chapter-2833/) | ₹1,262 Cr |
| #7 | [HSN Sub-Chapter 2811: Inorganic acids](https://busy.in/hsn/sub-chapter-2811/) | ₹906 Cr |
| #8 | [HSN Sub-Chapter 2825: Hydrazine & inorganic salts](https://busy.in/hsn/sub-chapter-2825/) | ₹798 Cr |
| #9 | [HSN Sub-Chapter 2845: Isotopes & compounds](https://busy.in/hsn/sub-chapter-2845/) | ₹774 Cr |
| #10 | [HSN Sub-Chapter 2841: Salts of oxometallic acids](https://busy.in/hsn/sub-chapter-2841/) | ₹639 Cr |
| #33 | HSN Sub-Chapter 2809: Phosphoric & polyphosphoric acids (this hsn sub-chapter) | ₹113 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2801 | [Fluorine, chlorine, bromine, iodine](https://busy.in/hsn/sub-chapter-2801/) |
| 2802 | [Sulphur: Sublimed/Precipitated](https://busy.in/hsn/sub-chapter-2802/) |
| 2803 | [Fresh brassica vegetables](https://busy.in/hsn/sub-chapter-2803/) |
| 2804 | [Hydrogen, rare gases, & non-metals](https://busy.in/hsn/sub-chapter-2804/) |
| 2805 | [Rare-earth metals & mercury](https://busy.in/hsn/sub-chapter-2805/) |
| 2806 | [Hydrochloric acid](https://busy.in/hsn/sub-chapter-2806/) |
| 2807 | [Sulphuric acid](https://busy.in/hsn/sub-chapter-2807/) |
| 2808 | [Nitric acid; sulphonitric acids](https://busy.in/hsn/sub-chapter-2808/) |
| 2810 | [Oxides of boron](https://busy.in/hsn/sub-chapter-2810/) |
| 2811 | [Inorganic acids](https://busy.in/hsn/sub-chapter-2811/) |
| 2812 | [Halides & halide oxides of non-metals](https://busy.in/hsn/sub-chapter-2812/) |
| 2813 | [Non-metal sulfides](https://busy.in/hsn/sub-chapter-2813/) |
| 2814 | [Ammonia, anhydrous or aqueous solution](https://busy.in/hsn/sub-chapter-2814/) |
| 2815 | [Sodium & potassium hydroxides](https://busy.in/hsn/sub-chapter-2815/) |
| 2816 | [Magnesium & strontium compounds](https://busy.in/hsn/sub-chapter-2816/) |
| 2817 | [Zinc oxide & peroxide](https://busy.in/hsn/sub-chapter-2817/) |
| 2818 | [Artificial corundum & alumina](https://busy.in/hsn/sub-chapter-2818/) |
| 2819 | [Chromium oxides & hydroxides](https://busy.in/hsn/sub-chapter-2819/) |
| 2820 | [Manganese oxides](https://busy.in/hsn/sub-chapter-2820/) |
| 2821 | [Iron oxides & earth colours](https://busy.in/hsn/sub-chapter-2821/) |
| 2822 | [Cobalt oxides](https://busy.in/hsn/sub-chapter-2822/) |
| 2823 | [Titanium oxides](https://busy.in/hsn/sub-chapter-2823/) |
| 2824 | [Lead oxides: Red/orange lead](https://busy.in/hsn/sub-chapter-2824/) |
| 2825 | [Hydrazine & inorganic salts](https://busy.in/hsn/sub-chapter-2825/) |
| 2826 | [Processed staple fibres](https://busy.in/hsn/sub-chapter-2826/) |
| 2827 | [Chlorides & bromides](https://busy.in/hsn/sub-chapter-2827/) |
| 2828 | [Navigational instruments](https://busy.in/hsn/sub-chapter-2828/) |
| 2829 | [Chlorates and bromates](https://busy.in/hsn/sub-chapter-2829/) |
| 2830 | [Non-metal sulfides](https://busy.in/hsn/sub-chapter-2830/) |
| 2831 | [Dithionites & sulphoxylates](https://busy.in/hsn/sub-chapter-2831/) |
| 2832 | [Sulphites: thiosulphates](https://busy.in/hsn/sub-chapter-2832/) |
| 2833 | [Sulphates, alums, peroxosulphates](https://busy.in/hsn/sub-chapter-2833/) |
| 2834 | [Nitrites; nitrates](https://busy.in/hsn/sub-chapter-2834/) |
| 2835 | [Phosphinates & phosphates](https://busy.in/hsn/sub-chapter-2835/) |
| 2836 | [Carbonates & ammonium salts](https://busy.in/hsn/sub-chapter-2836/) |
| 2837 | [Cyanides, cyanide oxides, complexes](https://busy.in/hsn/sub-chapter-2837/) |
| 2839 | [Silicates: Alkali metal silicates](https://busy.in/hsn/sub-chapter-2839/) |
| 2840 | [Borates; peroxoborates (perborates)](https://busy.in/hsn/sub-chapter-2840/) |
| 2841 | [Salts of oxometallic acids](https://busy.in/hsn/sub-chapter-2841/) |
| 2842 | [Inorganic salts](https://busy.in/hsn/sub-chapter-2842/) |
| 2843 | [Precious metal compounds](https://busy.in/hsn/sub-chapter-2843/) |
| 2844 | [Radioactive elements & isotopes](https://busy.in/hsn/sub-chapter-2844/) |
| 2845 | [Isotopes & compounds](https://busy.in/hsn/sub-chapter-2845/) |
| 2846 | [Rare-earth metal compounds](https://busy.in/hsn/sub-chapter-2846/) |
| 2847 | [Hydrogen peroxide](https://busy.in/hsn/sub-chapter-2847/) |
| 2849 | [Carbides](https://busy.in/hsn/sub-chapter-2849/) |
| 2850 | [Hydrides & Nitrides](https://busy.in/hsn/sub-chapter-2850/) |
| 2852 | [Mercury compounds](https://busy.in/hsn/sub-chapter-2852/) |
| 2853 | [Inorganic compounds, compressed air](https://busy.in/hsn/sub-chapter-2853/) |