HSN code directory

HSN Code 2835: Phosphinates (hypophosphites), phosphonates (phosphites)

Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates whether or not chemically defined


All 8-digit HSN codes under this heading

HSN codeDescription
28351010Phosphinates (hypophosphites) and phosphonates (phosphites): calcium hypophosphite
28351020Phosphinates (hypophosphites) and phosphonates (phosphites): magnesium hypophosphite
28351090Phosphinates (hypophosphites) and phosphonates (phosphites): other
28352200Phosphates: of mono-or disodium
28352300Phosphates: of trisodium
28352400Phosphates: of potassium
28352500Phosphates: calcium hydrogenorthophosphate ("dicalcium phosphate")
28352610Phosphates: - other phosphates of calcium: calcium monobasic phosphate
28352620Phosphates: - other phosphates of calcium: calcium tribasic phosphate
28352690Phosphates: - other phosphates of calcium: other
28352910Phosphates: - other: magnesium phosphate, monobasic
28352920Phosphates: - other: magnesium phosphate, dibasic
28352930Phosphates: - other: magnesium phosphate, tribasic
28352940Phosphates: - other: sodium hexametaphosphate
28352990Phosphates: - other: other
28353100Polyphosphates: sodium triphosphate (sodium tripoly- phosphate)
28353900Polyphosphates: other


GST rate guide for this chapter

Most inorganic chemicals are taxed at 18%. A few items used as fertiliser inputs, such as sulphuric acid and ammonia, are taxed at 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.