---
title: "2907 HSN Code | HSN Code for Phenols & derivatives in India"
description: "Know more about 2907 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2907 covering Phenols & derivatives."
canonical: "https://busy.in/hsn/sub-chapter-2907/"
---

# HSN Sub-chapter 2907: Phenols & derivatives

Phenols, phenol-alcohols, and their halogenated, sulphonated, nitrated or nitrosated derivatives: phenols; phenol-alcohols

Part of [Chapter 29: Organic Chemicals](https://busy.in/hsn/chapter-29/).

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

## HSN codes

| Code | Title |
| --- | --- |
| 29071110 | [Pure Carbolic Acid (Phenol)](https://busy.in/hsn/hsn-29071110/) |
| 29071190 | [Other monophenols](https://busy.in/hsn/hsn-29071190/) |
| 29071210 | [Monophenols: Para cresols (p-cresols)](https://busy.in/hsn/hsn-29071210/) |
| 29071220 | [Monophenols: Cresols](https://busy.in/hsn/hsn-29071220/) |
| 29071290 | [Monophenols :Cresols and their salts : Other](https://busy.in/hsn/hsn-29071290/) |
| 29071300 | [Monophenols : Octylphenol, nonylphenol and their isomers; salt thereof](https://busy.in/hsn/hsn-29071300/) |
| 29071400 | [Phenol Halogenated Derivatives & Salts](https://busy.in/hsn/hsn-29071400/) |
| 29071510 | [Alpha naphthols](https://busy.in/hsn/hsn-29071510/) |
| 29071520 | [Beta naphthols & salts](https://busy.in/hsn/hsn-29071520/) |
| 29071590 | [Monophenols : Naphthols and their salts : Other](https://busy.in/hsn/hsn-29071590/) |
| 29071910 | [Monophenols \| Other](https://busy.in/hsn/hsn-29071910/) |
| 29071920 | [Monophenols \|Other \| P-Phenyl Phenols](https://busy.in/hsn/hsn-29071920/) |
| 29071930 | [Monophenols \| Other](https://busy.in/hsn/hsn-29071930/) |
| 29071940 | [Monophenols : Other : Para tertiary butyl phenol](https://busy.in/hsn/hsn-29071940/) |
| 29071950 | [Monophenols \| Other](https://busy.in/hsn/hsn-29071950/) |
| 29071990 | [Monophenols \| Other](https://busy.in/hsn/hsn-29071990/) |
| 29072100 | [Resorcinol and its salts](https://busy.in/hsn/hsn-29072100/) |
| 29072200 | [Hydroquinone and its salts](https://busy.in/hsn/hsn-29072200/) |
| 29072300 | [Halogenated Derivatives of Phenols](https://busy.in/hsn/hsn-29072300/) |
| 29072910 | [1,5-Dihydroxy naphthalene](https://busy.in/hsn/hsn-29072910/) |
| 29072920 | [Polyphenols ; phenol-alcohols : Other : Tris (p-hydroxy phenyl) ethane](https://busy.in/hsn/hsn-29072920/) |
| 29072930 | [Tertiary butyl hydroquinone](https://busy.in/hsn/hsn-29072930/) |
| 29072990 | [Polyphenols ; phenol-alcohols :Other :Other](https://busy.in/hsn/hsn-29072990/) |

## Frequently asked questions

### What products are classified under HSN 2907

It includes Phenols & derivatives

### What should my invoice and records include for Phenols & derivatives?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Can reverse charge ever apply to transactions involving Phenols & derivatives?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Phenols & derivatives are forward charge. Check the current notifications for any special cases before deciding.

### Can I claim ITC on inputs and services used for Phenols & derivatives?

If your outward supply of Phenols & derivatives 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.

### Is the composition scheme suitable if I mainly trade Phenols & derivatives?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### How are warranty replacements of Phenols & derivatives handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Any special steps when selling Phenols & derivatives through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

## India's trade performance: HSN Sub-Chapter 2907 (FY 2024-25)

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

- Exports: ₹2,243 Cr (+18.42% YoY) — 0.0606% of India's total exports
- Imports: ₹5,741 Cr (+19.76% YoY) — 0.0941% of India's total imports
- Trade balance: −₹3,498 Cr (Deficit); surplus rank #1079 of 1233 sub-chapters
- Share of Chapter 29: 1.32% of its exports; import side 2.55%
- Rank within Chapter 29: #24 of 42 by export value; import-side #13

### Key metrics

- Export CAGR: 5.83% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #251 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +21.14% in FY 2021-22
- Contribution to Ch. 29: 1.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2907

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. 29 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 29 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,596.66 | 0.0696% | — | 1.25% | 5,311.65 | 0.1479% | — | 3.39% | −3,714.99 | #216 |
| FY 2019-20 | 1,892.80 | 0.0857% | +18.55% | 1.53% | 3,926.37 | 0.1170% | −26.08% | 2.80% | −2,033.57 | #193 |
| FY 2020-21 | 2,133.93 | 0.0992% | +12.74% | 1.60% | 3,785.60 | 0.1299% | −3.59% | 2.60% | −1,651.67 | #179 |
| FY 2021-22 | 2,585.13 | 0.0824% | +21.14% | 1.57% | 6,172.82 | 0.1351% | +63.06% | 2.90% | −3,587.69 | #189 |
| FY 2022-23 | 2,296.78 | 0.0634% | −11.15% | 1.34% | 6,034.23 | 0.1049% | −2.25% | 2.60% | −3,737.45 | #229 |
| FY 2023-24 | 1,893.73 | 0.0523% | −17.55% | 1.13% | 4,793.66 | 0.0854% | −20.56% | 2.17% | −2,899.93 | #261 |
| FY 2024-25 | 2,242.64 | 0.0606% | +18.42% | 1.32% | 5,741.09 | 0.0941% | +19.76% | 2.55% | −3,498.45 | #251 |

- CAGR (7-year): exports 5.83%/yr, imports 1.30%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2907 export-import analysis

### Consistent export growth: 5.83% CAGR over 7 years

India's exports under HSN Sub-Chapter 2907 have grown at a compound annual rate of 5.83% over 7 fiscal years, rising from ₹1,596.66 Crore in FY 2018-19 to ₹2,242.64 Crore in FY 2024-25.

### HSN Sub-Chapter 2907 ranked #251 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2907 ranks #251 out of 1233 sub-chapters by total export value. Within Chapter 29, it ranks #24 of 42. By trade surplus, it ranks #1079 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 2907 exports

The strongest single-year export movement for HSN Sub-Chapter 2907 was recorded in FY 2021-22, when exports surged by 21.14% over the prior year.

### India records a trade deficit of ₹3,498.45 Crore in HSN Sub-Chapter 2907 goods

In FY 2024-25, India's imports of ₹5,741.09 Cr exceeded exports of ₹2,242.64 Cr, resulting in a trade deficit of ₹3,498.45 Crore — ranking #1079 of 1233 by surplus magnitude.

### Import growth of 1.30% CAGR signals stable import dependency for Phenols & derivatives

India's imports under HSN Sub-Chapter 2907 have grown at 1.30% CAGR, reaching ₹5,741.09 Crore in FY 2024-25.

### HSN Sub-Chapter 2907 contributes 1.32% of Chapter 29 exports — ranked #24

Among the 42 sub-chapters under Chapter 29, HSN Sub-Chapter 2907 ranks #24 by export value — accounting for 1.32% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.55% share (rank #13).

## Related Sub-Chapters in Chapter 29

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 2933: Heterocyclic nitrogen compounds](https://busy.in/hsn/sub-chapter-2933/) | ₹37,363 Cr |
| #2 | [HSN Sub-Chapter 2902: Cyclic hydrocarbons](https://busy.in/hsn/sub-chapter-2902/) | ₹15,293 Cr |
| #3 | [HSN Sub-Chapter 2942: Other organic compounds](https://busy.in/hsn/sub-chapter-2942/) | ₹10,794 Cr |
| #4 | [HSN Sub-Chapter 2941: Antibiotics](https://busy.in/hsn/sub-chapter-2941/) | ₹8,911 Cr |
| #5 | [HSN Sub-Chapter 2921: Amine- function compounds](https://busy.in/hsn/sub-chapter-2921/) | ₹7,834 Cr |
| #6 | [HSN Sub-Chapter 2924: Internal combustion engines](https://busy.in/hsn/sub-chapter-2924/) | ₹6,530 Cr |
| #7 | [HSN Sub-Chapter 2915: Monocarboxylic acids and derivatives](https://busy.in/hsn/sub-chapter-2915/) | ₹6,424 Cr |
| #8 | [HSN Sub-Chapter 2934: Nucleic acids & derivatives](https://busy.in/hsn/sub-chapter-2934/) | ₹6,343 Cr |
| #9 | [HSN Sub-Chapter 2922: Oxygen-function amino-compounds](https://busy.in/hsn/sub-chapter-2922/) | ₹5,810 Cr |
| #10 | [HSN Sub-Chapter 2909: Ethers, ether-alcohols, peroxides](https://busy.in/hsn/sub-chapter-2909/) | ₹5,590 Cr |
| #24 | HSN Sub-Chapter 2907: Phenols & derivatives (this hsn sub-chapter) | ₹2,243 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2901 | [Acyclic hydrocarbons](https://busy.in/hsn/sub-chapter-2901/) |
| 2902 | [Cyclic hydrocarbons](https://busy.in/hsn/sub-chapter-2902/) |
| 2903 | [Halogenated hydrocarbons derivatives](https://busy.in/hsn/sub-chapter-2903/) |
| 2904 | [Hydrocarbon derivatives](https://busy.in/hsn/sub-chapter-2904/) |
| 2905 | [Acyclic alcohols & derivatives](https://busy.in/hsn/sub-chapter-2905/) |
| 2906 | [Cyclic alcohols & derivatives](https://busy.in/hsn/sub-chapter-2906/) |
| 2908 | [Halogenated phenol derivatives](https://busy.in/hsn/sub-chapter-2908/) |
| 2909 | [Ethers, ether-alcohols, peroxides](https://busy.in/hsn/sub-chapter-2909/) |
| 2910 | [Epoxides & Derivatives](https://busy.in/hsn/sub-chapter-2910/) |
| 2911 | [Acetals & derivatives](https://busy.in/hsn/sub-chapter-2911/) |
| 2912 | [Aldehydes & derivatives](https://busy.in/hsn/sub-chapter-2912/) |
| 2913 | [Halogenated compounds](https://busy.in/hsn/sub-chapter-2913/) |
| 2914 | [Ketones & quinones](https://busy.in/hsn/sub-chapter-2914/) |
| 2915 | [Monocarboxylic acids and derivatives](https://busy.in/hsn/sub-chapter-2915/) |
| 2916 | [Unsaturated acids](https://busy.in/hsn/sub-chapter-2916/) |
| 2917 | [Polycarboxylic Acids](https://busy.in/hsn/sub-chapter-2917/) |
| 2918 | [Carboxylic acids and derivatives](https://busy.in/hsn/sub-chapter-2918/) |
| 2919 | [Phosphoric Esters](https://busy.in/hsn/sub-chapter-2919/) |
| 2920 | [Inorganic acid esters and salts](https://busy.in/hsn/sub-chapter-2920/) |
| 2921 | [Amine- function compounds](https://busy.in/hsn/sub-chapter-2921/) |
| 2922 | [Oxygen-function amino-compounds](https://busy.in/hsn/sub-chapter-2922/) |
| 2923 | [Quaternary ammonium compounds](https://busy.in/hsn/sub-chapter-2923/) |
| 2924 | [Internal combustion engines](https://busy.in/hsn/sub-chapter-2924/) |
| 2925 | [Carboxyimide compounds](https://busy.in/hsn/sub-chapter-2925/) |
| 2926 | [Nitrile-function compounds](https://busy.in/hsn/sub-chapter-2926/) |
| 2927 | [Diazo-, azo- or azoxy-compounds](https://busy.in/hsn/sub-chapter-2927/) |
| 2928 | [Hydrazine derivatives](https://busy.in/hsn/sub-chapter-2928/) |
| 2929 | [Compounds with other nitrogen function](https://busy.in/hsn/sub-chapter-2929/) |
| 2930 | [Organo-sulphur compounds](https://busy.in/hsn/sub-chapter-2930/) |
| 2931 | [Other organo-inorganic compounds](https://busy.in/hsn/sub-chapter-2931/) |
| 2932 | [Oxygen heterocyclic compounds](https://busy.in/hsn/sub-chapter-2932/) |
| 2933 | [Heterocyclic nitrogen compounds](https://busy.in/hsn/sub-chapter-2933/) |
| 2934 | [Nucleic acids & derivatives](https://busy.in/hsn/sub-chapter-2934/) |
| 2935 | [Sulphonamides](https://busy.in/hsn/sub-chapter-2935/) |
| 2936 | [Provitamins & vitamins, synthesized](https://busy.in/hsn/sub-chapter-2936/) |
| 2937 | [Hormones & derivatives, synthesized](https://busy.in/hsn/sub-chapter-2937/) |
| 2938 | [Natural glycosides & derivatives](https://busy.in/hsn/sub-chapter-2938/) |
| 2939 | [Vegetable alkaloids & derivatives](https://busy.in/hsn/sub-chapter-2939/) |
| 2940 | [Pure sugars excluding common types](https://busy.in/hsn/sub-chapter-2940/) |
| 2941 | [Antibiotics](https://busy.in/hsn/sub-chapter-2941/) |
| 2942 | [Other organic compounds](https://busy.in/hsn/sub-chapter-2942/) |