Under the GST regime, HSN Code 28352690 classifies Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : - Other Phosphates Of Calcium : Other within Chapter 28 – Inorganic Chemicals, Organic. This code is essential for businesses to correctly calculate and remit taxes on Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : - Other Phosphates Of Calcium : Other. 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 28352690
The taxation of Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : - Other Phosphates Of Calcium : Other under HSN Code 28352690 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 28352690?
All businesses supplying Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : - Other Phosphates Of Calcium : Other are obligated to use HSN 28352690 on tax invoices. From producers to retailers within Inorganic Chemicals, Organic, Chapter 28 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Commencing trade in Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : - Other Phosphates Of Calcium : Other? Secure GST registration to handle taxes on HSN 28352690 classified goods. Businesses with international operations in Inorganic Chemicals, Organic need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Proper use of HSN Code 28352690 for Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : - Other Phosphates Of Calcium : Other 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)
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 28352690 for accurate classification of Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : - Other Phosphates Of Calcium : Other.
Yes, registered businesses can claim input tax credit on Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : - Other Phosphates Of Calcium : Other purchases made under HSN 28352690. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : - Other Phosphates Of Calcium : Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Phosphates : - Other Phosphates Of Calcium : Other internationally. For domestic trade within Inorganic Chemicals, Organic, GST registration is sufficient.