HSN Code 28353900 -- – Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polypho (GST Rate 5%)

HSN Code 28353900

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

HSN28353900

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

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 2835
Subheading: 283539
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polypho. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 28353900?
HSN Code 28353900 is the official Harmonized System of Nomenclature code for Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defin, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 28353900?
HSN Code 28353900 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 28353900 belong to?
HSN Code 28353900 falls under Chapter 28 -- Inorganic chemicals of the GST tariff.
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