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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 purposes. 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

29

HSN Code

2919

HSN Description

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

New GST Rate

5% or 18%

5% for drugs and bulk drugs (APIs) of this heading, including their salts and esters; 18% for other goods.

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 2919

Following tariff HSN codes fall under Phosphoric Esters.

Tariff HSN

29190010

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

Tariff HSN

29190020

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 : calcium glycerophosphate

Tariff HSN

29190030

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 : iron glycerophosphate

Tariff HSN

29190040

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 : sodium glycerophosphate

Tariff HSN

29190050

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 : tricresyl phosphate

Tariff HSN

29190090

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 : other

Tariff HSN

29191000

Description

Tris(2,3-dibromopropyl) phosphate

Tariff HSN

29199010

Description

Other : Glycerophosphoric acid

Tariff HSN

29199020

Description

Other : Calcium glycerophosphate

Tariff HSN

29199030

Description

Other : Iron glycerophosphate

Tariff HSN

29199040

Description

Other : Sodium glycerophosphate

Tariff HSN

29199050

Description

Other : Tricresyl phosphate

Tariff HSN

29199090

Description

Other : Other

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India’s Trade Performance — HSN Sub-Chapter 2919 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹295 Cr

+45.45% vs FY 2024-25

0.0076% of India’s total exports

India’s Imports

FY 2025-26

₹264 Cr

+13.27% vs FY 2024-25

0.0039% of India’s total imports

Trade Balance

FY 2025-26

₹30 Cr

Trade Surplus

Surplus rank #453 of 1233 subchapters

% of Chapter 29

FY 2025-26

0.16%

Share of Chapter 29’s total exports in FY 2025-26

Import side: 0.12% of Chapter 29’s imports

Rank Within Chapter 29

FY 2025-26

#38 of 42

Position by export value among subchapters in Chapter 29

Import-side rank: #39 of 42

At a glance

17.78%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#650

National Export Rank

of 1233 subchapters by export value, FY 2025-26

+45.45%

Peak Growth Year

FY 2025-26 · strongest single-year move

0.16%

Contribution to Ch. 29

Share of Chapter 29 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Sub-Chapter 2919

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #729

Balance

−42.42

Exports

93.70 ₹ Cr

0.0041% share

— YoY

0.07% of Ch. 29

Imports

136.12 ₹ Cr

0.0038% share

— YoY

0.09% of Ch. 29

FY 2019-20 Exp. Rank #715

Balance

−46.58

Exports

105.33 ₹ Cr

0.0048% share

+12.41% YoY

0.09% of Ch. 29

Imports

151.91 ₹ Cr

0.0045% share

+11.60% YoY

0.11% of Ch. 29

FY 2020-21 Exp. Rank #762

Balance

−66.22

Exports

79.69 ₹ Cr

0.0037% share

−24.34% YoY

0.06% of Ch. 29

Imports

145.91 ₹ Cr

0.0050% share

−3.95% YoY

0.10% of Ch. 29

FY 2021-22 Exp. Rank #772

Balance

−102.55

Exports

106.22 ₹ Cr

0.0034% share

+33.29% YoY

0.06% of Ch. 29

Imports

208.77 ₹ Cr

0.0046% share

+43.08% YoY

0.10% of Ch. 29

FY 2022-23 Exp. Rank #764

Balance

−77.61

Exports

132.21 ₹ Cr

0.0037% share

+24.47% YoY

0.08% of Ch. 29

Imports

209.82 ₹ Cr

0.0036% share

+0.50% YoY

0.09% of Ch. 29

FY 2023-24 Exp. Rank #706

Balance

−106.57

Exports

184.80 ₹ Cr

0.0051% share

+39.78% YoY

0.11% of Ch. 29

Imports

291.37 ₹ Cr

0.0052% share

+38.87% YoY

0.13% of Ch. 29

FY 2024-25 Exp. Rank #699

Balance

−30.80

Exports

202.52 ₹ Cr

0.0055% share

+9.59% YoY

0.12% of Ch. 29

Imports

233.32 ₹ Cr

0.0038% share

−19.92% YoY

0.10% of Ch. 29

FY 2025-26 Exp. Rank #650

Balance

+30.30

Exports

294.57 ₹ Cr

0.0076% share

+45.45% YoY

0.16% of Ch. 29

Imports

264.27 ₹ Cr

0.0039% share

+13.27% YoY

0.12% of Ch. 29

CAGR · 8-Year

Exports

17.78% /yr

Imports

9.94% /yr

Consistently Surplus
Chapter 29 total

reference, FY 2025-26

Export

₹1,80,641.82 Cr

Import

₹2,24,278.97 Cr

Trade Balance

−43,637.15

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Sub-Chapter 2919 Export-Import Analysis

Consistent Export Growth: 17.78% CAGR Over 8 Years

India's exports under HSN Sub-Chapter 2919 have grown at a compound annual rate of 17.78% over 8 fiscal years, rising from ₹93.70 Crore in FY 2018-19 to ₹294.57 Crore in FY 2025-26.

HSN Sub-Chapter 2919 Ranked #650 Among All 1233 Subchapters by Export Value

In FY 2025-26, HSN Sub-Chapter 2919 ranks #650 out of 1233 subchapters by total export value. Within Chapter 29, it ranks #38 of 42. By trade surplus, it ranks #453 of 1233.

FY 2025-26 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 2025-26, when exports surged by 45.45% over the prior year.

India Maintains a Trade Surplus of ₹30.30 Crore in HSN Sub-Chapter 2919 Goods

In FY 2025-26, India's exports of ₹294.57 Cr exceeded imports of ₹264.27 Cr, resulting in a trade surplus of ₹30.30 Crore — ranking #453 of 1233 by surplus magnitude.

Import Growth of 9.94% CAGR Signals Stable Import Dependency for Phosphoric Esters

India's imports under HSN Sub-Chapter 2919 have grown at 9.94% CAGR, reaching ₹264.27 Crore in FY 2025-26.

HSN Sub-Chapter 2919 Contributes 0.16% of Chapter 29 Exports — Ranked #38

Among the 42 subchapters under Chapter 29, HSN Sub-Chapter 2919 ranks #38 by export value — accounting for 0.16% of the chapter's total exports in FY 2025-26. On the import side, it holds 0.12% share (rank #39).

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 2919 and GST compliance.

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.

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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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