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2919 HSN Code: Phosphoric Esters

HSN Sub Chapter 2919 represents Phosphoric Esters under GST classification. This code helps businesses identify Phosphoric Esters correctly for billing, taxation, and trade. With HSN Sub Chapter 2919, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Phosphoric Esters.

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New GST Rate for HSN Code 2919

GST Rate for Phosphoric Esters under HSN Code 2919. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
29 2919 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives 18% 18%

Chapter: 29

Description: Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 2919

Following Tariff HSN code falls under Phosphoric Esters:

Tariff HSN Description
Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives - phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives : glycerophosphoric acid
Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives - phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives : calcium glycerophosphate
Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives - phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives : iron glycerophosphate
Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives - phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives : sodium glycerophosphate
Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives - phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives : tricresyl phosphate
Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives - phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives : other
Tris(2,3-dibromopropyl) phosphate
Other : Glycerophosphoric acid
Other : Calcium glycerophosphate
Other : Iron glycerophosphate
Other : Sodium glycerophosphate
Other : Tricresyl phosphate
Other : Other

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives - phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives : glycerophosphoric acid

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives - phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives : calcium glycerophosphate

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives - phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives : iron glycerophosphate

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives - phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives : sodium glycerophosphate

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives - phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives : tricresyl phosphate

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives - phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives : other

Tris(2,3-dibromopropyl) phosphate

Other : Glycerophosphoric acid

Other : Calcium glycerophosphate

Other : Iron glycerophosphate

Other : Sodium glycerophosphate

Other : Tricresyl phosphate

Other : Other

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Case Laws Related to Sub Chapter 2919

Order Number Description
Altis Finechem Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Altis Finechem Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 2919

What products are classified under HSN 2919

It includes Phosphoric Esters

Can reverse charge ever apply to transactions involving Phosphoric Esters?

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

How are warranty replacements of Phosphoric Esters 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.

Is the composition scheme suitable if I mainly trade Phosphoric Esters?

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.

What are the e‑way bill and e‑invoice points while moving Phosphoric Esters?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Do spares or accessories of Phosphoric Esters follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part 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.

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