Under the GST regime, HSN Code 28121300 classifies Phosphorous Trichloride within Chapter 28 – Inorganic Chemicals, Organic. This code is essential for businesses to correctly calculate and remit taxes on Phosphorous Trichloride. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using kg..

HSN Codes under Chapter 28 – Inorganic Chemicals, Organic

Below are related HSN codes from Chapter 28 – Inorganic Chemicals, Organic for your reference:

Chapter HSN Code Description CGST SGST/UTGST IGST
Inorganic Chemicals, Organic... 28011000 Fluorine, Chlorine, Bromine And Iodine - Chlorine 0.09 0.09 0.18
Inorganic Chemicals, Organic... 28012000 Fluorine, Chlorine, Bromine And Iodine - Iodine 0.06 0.06 0.12
Inorganic Chemicals, Organic... 28013010 Fluorine, Chlorine, Bromine And Iodine - Fluorine;... 9.00% 9.00% 18.00%
Inorganic Chemicals, Organic... 28013020 Fluorine, Chlorine, Bromine And Iodine - Fluorine;... 0.09 0.09 0.18
Inorganic Chemicals, Organic... 28020010 Sulphur, Sublimed Or Precipitated; Colloidal Sulph... 9.00% 9.00% 18.00%
Inorganic Chemicals, Organic... 28020020 Sulphur, Sublimed Or Precipitated; Colloidal Sulph... 9.00% 9.00% 18.00%
Inorganic Chemicals, Organic... 28020030 Sulphur, Sublimed Or Precipitated; Colloidal Sulph... 0.09 0.09 0.18
Inorganic Chemicals, Organic... 28030010 Carbon (Carbon Blacks And Other Forms Of Carbon No... 9.00% 9.00% 18.00%
Inorganic Chemicals, Organic... 28030020 Carbon (Carbon Blacks And Other Forms Of Carbon No... 9.00% 9.00% 18.00%
Inorganic Chemicals, Organic... 28030090 Carbon (Carbon Blacks And Other Forms Of Carbon No... 0.09 0.09 0.18

GST Rates for HSN 28121300

The taxation of Phosphorous Trichloride under HSN Code 28121300 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for Inorganic Chemicals, Organic goods under Chapter 28.

Who Should Use HSN Code 28121300?

Traders, manufacturers, and importers of Phosphorous Trichloride are required to mention HSN Code 28121300 on all GST documents. This Inorganic Chemicals, Organic classification under Chapter 28 is mandatory for compliance across all business formats including online sellers.

Business Registration Requirements

Looking to deal in Phosphorous Trichloride? GST registration is your first compliance requirement for HSN 28121300 goods. International traders in Inorganic Chemicals, Organic products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.

Why Correct Classification Matters

Proper use of HSN Code 28121300 for Phosphorous Trichloride streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 28 – Inorganic Chemicals, Organic through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 28121300 should I mention on invoices?

The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 28121300 for accurate classification of Phosphorous Trichloride.

Can I claim input tax credit on Phosphorous Trichloride purchases?

Yes, registered businesses can claim input tax credit on Phosphorous Trichloride purchases made under HSN 28121300. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.

What is the difference between CGST and IGST for HSN 28121300?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when Phosphorous Trichloride is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Phosphorous Trichloride domestically?

No, Import Export Code is only required if you plan to import or export Phosphorous Trichloride internationally. For domestic trade within Inorganic Chemicals, Organic, GST registration is sufficient.

More HSN codes from Chapter 28

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