---
title: "2919 HSN Code | HSN Code for Phosphoric Esters in India"
description: "Know more about 2919 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2919 covering Phosphoric Esters."
canonical: "https://busy.in/hsn/sub-chapter-2919/"
---

# HSN Sub-chapter 2919: Phosphoric Esters

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

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

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

## HSN codes

| Code | Title |
| --- | --- |
| 29190010 | [Calcium Glycerophosphate](https://busy.in/hsn/hsn-29190010/) |
| 29190020 | [Iron Glycerophosphate](https://busy.in/hsn/hsn-29190020/) |
| 29190030 | [Sodium Glycerophosphate](https://busy.in/hsn/hsn-29190030/) |
| 29190040 | [Tricresyl Phosphate](https://busy.in/hsn/hsn-29190040/) |
| 29190050 | [Other Phosphoric Esters & Salts](https://busy.in/hsn/hsn-29190050/) |
| 29190090 | [Thiophosphoric Esters (Phosphorothioates)](https://busy.in/hsn/hsn-29190090/) |
| 29191000 | [Tris(2,3-Dibromopropyl) Phosphate](https://busy.in/hsn/hsn-29191000/) |
| 29199010 | [Other \| Glycerophosphoric Acid](https://busy.in/hsn/hsn-29199010/) |
| 29199020 | [Other \| Calcium Glycerophosphate](https://busy.in/hsn/hsn-29199020/) |
| 29199030 | [Other \| Iron Glycerophosphate](https://busy.in/hsn/hsn-29199030/) |
| 29199040 | [Other \| Sodium Glycerophosphate](https://busy.in/hsn/hsn-29199040/) |
| 29199050 | [Other \| Tricresyl Phosphate](https://busy.in/hsn/hsn-29199050/) |
| 29199090 | [Phosphoric Esters & Derivatives \| Other](https://busy.in/hsn/hsn-29199090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 2919 (FY 2024-25)

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

- Exports: ₹203 Cr (+9.59% YoY) — 0.0055% of India's total exports
- Imports: ₹233 Cr (−19.92% YoY) — 0.0038% of India's total imports
- Trade balance: −₹31 Cr (Deficit); surplus rank #641 of 1233 sub-chapters
- Share of Chapter 29: 0.12% of its exports; import side 0.10%
- Rank within Chapter 29: #40 of 42 by export value; import-side #39

### Key metrics

- Export CAGR: 13.71% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #699 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +39.78% in FY 2023-24
- Contribution to Ch. 29: 0.12% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2919

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 | 93.70 | 0.0041% | — | 0.07% | 136.12 | 0.0038% | — | 0.09% | −42.42 | #729 |
| FY 2019-20 | 105.33 | 0.0048% | +12.41% | 0.09% | 151.91 | 0.0045% | +11.60% | 0.11% | −46.58 | #715 |
| FY 2020-21 | 79.69 | 0.0037% | −24.34% | 0.06% | 145.91 | 0.0050% | −3.95% | 0.10% | −66.22 | #762 |
| FY 2021-22 | 106.22 | 0.0034% | +33.29% | 0.06% | 208.77 | 0.0046% | +43.08% | 0.10% | −102.55 | #772 |
| FY 2022-23 | 132.21 | 0.0037% | +24.47% | 0.08% | 209.82 | 0.0036% | +0.50% | 0.09% | −77.61 | #764 |
| FY 2023-24 | 184.80 | 0.0051% | +39.78% | 0.11% | 291.37 | 0.0052% | +38.87% | 0.13% | −106.57 | #706 |
| FY 2024-25 | 202.52 | 0.0055% | +9.59% | 0.12% | 233.32 | 0.0038% | −19.92% | 0.10% | −30.80 | #699 |

- CAGR (7-year): exports 13.71%/yr, imports 9.40%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2919 export-import analysis

### Consistent export growth: 13.71% CAGR over 7 years

India's exports under HSN Sub-Chapter 2919 have grown at a compound annual rate of 13.71% over 7 fiscal years, rising from ₹93.70 Crore in FY 2018-19 to ₹202.52 Crore in FY 2024-25.

### HSN Sub-Chapter 2919 ranked #699 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2919 ranks #699 out of 1233 sub-chapters by total export value. Within Chapter 29, it ranks #40 of 42. By trade surplus, it ranks #641 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 2919 exports

The strongest single-year export movement for HSN Sub-Chapter 2919 was recorded in FY 2023-24, when exports surged by 39.78% over the prior year.

### India records a trade deficit of ₹30.80 Crore in HSN Sub-Chapter 2919 goods

In FY 2024-25, India's imports of ₹233.32 Cr exceeded exports of ₹202.52 Cr, resulting in a trade deficit of ₹30.80 Crore — ranking #641 of 1233 by surplus magnitude.

### Import growth of 9.40% CAGR signals stable import dependency for Phosphoric Esters

India's imports under HSN Sub-Chapter 2919 have grown at 9.40% CAGR, reaching ₹233.32 Crore in FY 2024-25.

### HSN Sub-Chapter 2919 contributes 0.12% of Chapter 29 exports — ranked #40

Among the 42 sub-chapters under Chapter 29, HSN Sub-Chapter 2919 ranks #40 by export value — accounting for 0.12% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #39).

## 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 |
| #40 | HSN Sub-Chapter 2919: Phosphoric Esters (this hsn sub-chapter) | ₹203 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/) |
| 2907 | [Phenols & derivatives](https://busy.in/hsn/sub-chapter-2907/) |
| 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/) |
| 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/) |