28352500 is the designated HSN classification for Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : Calcium Hydrogenorthophosphate ("Dicalcium Phosphate"), categorized under Chapter 28 – Inorganic Chemicals, Organic in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : Calcium Hydrogenorthophosphate ("Dicalcium Phosphate") must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in kg. for billing purposes.
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 28352500
The tax structure for Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : Calcium Hydrogenorthophosphate ("Dicalcium Phosphate") under HSN Code 28352500 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 28 – Inorganic Chemicals, Organic.
Who Should Use HSN Code 28352500?
Any business engaged in supplying Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : Calcium Hydrogenorthophosphate ("Dicalcium Phosphate") must apply HSN 28352500 on invoices. The Inorganic Chemicals, Organic category under Chapter 28 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : Calcium Hydrogenorthophosphate ("Dicalcium Phosphate")? Complete GST registration to legally collect taxes on goods under HSN 28352500. Businesses importing or exporting Inorganic Chemicals, Organic products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 28352500 for Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : Calcium Hydrogenorthophosphate ("Dicalcium Phosphate") enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 28 – Inorganic Chemicals, Organic should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 28352500 falls under Chapter 28 – Inorganic Chemicals, Organic in the GST tariff schedule. This chapter covers various goods including Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : Calcium Hydrogenorthophosphate ("Dicalcium Phosphate").
Yes, IGST at 0.18 is applicable when Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : Calcium Hydrogenorthophosphate ("Dicalcium Phosphate") is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : Calcium Hydrogenorthophosphate ("Dicalcium Phosphate") must use HSN 28352500 on their invoices. This applies to all online platforms operating under Inorganic Chemicals, Organic classification.
To import goods under Inorganic Chemicals, Organic, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
