Under the GST regime, HSN Code 28353900 classifies Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Polyphosphates : 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 - Polyphosphates : 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 28353900
The tax structure for Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Polyphosphates : Other under HSN Code 28353900 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 28353900?
Any business engaged in supplying Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Polyphosphates : Other must apply HSN 28353900 on invoices. The Inorganic Chemicals, Organic category under Chapter 28 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Starting a business involving Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Polyphosphates : Other? GST registration is mandatory for collecting and remitting taxes on HSN 28353900 goods. Companies planning international trade within Inorganic Chemicals, Organic must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate application of HSN Code 28353900 for Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Polyphosphates : Other 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)
The standard unit of measurement for Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Polyphosphates : Other under HSN Code 28353900 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Polyphosphates : Other must use HSN 28353900 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 28353900 for Inorganic Chemicals, Organic goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined - Polyphosphates : Other under Inorganic Chemicals, Organic. This registration links your bank account to process foreign currency payments from overseas buyers.