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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 28352990PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES, WHETHER OR NOT CHEMICALLY DEFINED (Other)

28352990
0% IGSTSchedule Exempt
Why might this GST rate differ?

This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.

283529900% IGST · Schedule Exempt

PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES, WHETHER OR NOT CHEMICALLY DEFINED (Other)

Importing this at the standard rate costs ≈ ₹8.87 in duty for every ₹100 of shipment value.

Total duty (MFN)
8.87%
≈ ₹8.87 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

Goods value (CIF)₹10,00,000
Basic Customs Duty (7.5%)₹75,000
AIDC (0.56%)₹5,625
Social Welfare Surcharge (10%)₹8,063
IGST (0%)₹0
Total duty payable₹88,688
Total landed cost₹10,88,688
This is the standard rate — pick an FTA origin to see savings.
28352990IGST0%Total8.87%
Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed:

Compliance at a glance

Import policy:Free1 mandatory clearance · Foods Safety & Standards Authority
*UNDER SECTION [9] OF THE INSECTICIDES ACT, 1968 ALL CHEMICALS INTENDED TO BE USED AS INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES ETC. [REFERRED TO AS INSECTICIDES UNDER THE ACT] REQUIRE MANDATORY REGISTRATION FOR IMPORT.IN CASES, WHERE THE INSECTICIDE IS IMPORTED FOR NON-INSECTICIDAL PURPOSE, AN IMPORT PERMIT IS NECESSARY FROM THE REGISTRATION COMMITTEE UNDER THE DEPT OF AGRICULTURE AND COOPERATION.THE REGISTRATION COMMITTEE WHILE GRANTING REGISTRATION OR A PERMIT FOR IMPORT OF AN INSECTICIDE SPELLS OUT THE CONDITIONS FOR IMPORT WHICH INTER ALIA, MAY INCLUDE REFERENCE TO THE SOURCE OF IMPORT. NO INSECTICIDE CAN BE IMPORTED FROM A SOURCE OTHER THAN THAT SPECIFIED ON THE CERTIFICATE OF REGISTRATION OR THE PERMIT, AS THE CASE MAY BE. IN ADDITION, THE REGISTRATION COMMITTEE MAY ISSUE REGULATORY GUIDELINES FROM TIME TO TIME WITH RESPECT TO SAFETY, EFFICACY, QUALITY ETC. WHICH WARRANT FULL COMPLIANCE FROM IMPORTERS.PLACES AT WHICH INSECTICIDES MAY BE IMPORTED IS RESTRICTED. REFER RULE 45 OF INSECTICIDES RULES, 1971. COURT ORDER 2002(146)ELT 19 (SC) & CBIC CIRS 35/11 DT.9.8.11, 7/14 DT 7.3.14 & INSECTICIDE ACT/RULES* ON IMPORT OF SPECIFIED HAZARDOUS SUBSTANCES EXCEEDING THE SPECIFIED QUANTITIES THE OWNER HAS TO TAKE OUT INSURANCE POLICY AS PER THE PROVISIONS OF PLI ACT, 1991 FOR DETAILS PL. REF S.O 227 (E) DT. 24.03.92 BY MOEF.*IN CASE OF PGA FACILITATED BILLS I.E. WHICH HAVE NOT BEEN ROUTED THROUGH PGA FOR NOC,PROPER OFFICER SHOULD VERIFY AND ENSURE THAT THE MANDATORY DOCUMENTS-SPECIMEN COPY OF LABEL[0110FS], FSSAI IMPORT LICENSE[911001]HAVE BEEN UPLOADED IN E-SANCHIT BEFORE GIVING OOC*PORT OF ENTRIES FOR IMPORT OF FOOD ITEMS ARE ALLOWED TO BE IMPORTED ONLY IN AIRPORTS/ICD/SEZ/SEAPORTS/LCS AS LISTED IN APPENDIX-V LIST-A TO SCHEDULE-I OF IMPORT POLICY, ITC (HS) 2017*REF LETTER NO 1828/MISC MATTERS/FSSAI/IMPORTS-2021 DTD 17-06-22 REGARDING RECTIFIABLE LABELING INFORMATION FOR IMPORTED FOOD CONSIGNMENTS AND ORDER NO.1828/MISC MATTERS/FSSAI/IMPORTS-2021 DTD 17-06-22 REGARDING IMPORT OF CLOVE STEM RECEIVED FROM FSSAI AND CBIC INSTRUCTION NO.10/2022-CUS DTD 28-06-22 WHEREIN PARA 2.(I). ON THE RECTIFIABLE LABELING INFORMATION FOR IMPORTED FOOD CONSIGNMENTS (A) IN ADDTITION TO THE LABELING DEFICIENCIES FOR WHICH A SPECIAL DISPENSATION FOR RECTIFICATION HAS BEEN PROVIDED UNDER REG6 OF FSS (IMPORT) REGULATIONS, 2017 AND UNDER ORDER DATED 22-05-18 AND 14-01-19, THE LABELING INFORMATION AS PER THE REQUIREMENT OF FSS (LABELING AND DISPLAY) REGULATIONS, 2020 AS MENTIONED BELOW MAY ALSO BE ALOWED TO BE RECTIFIED AT THE PORT:-PER SERVE PERCENTAGE (%) CONTRIBUTION TO RECOMMENDED DIETARY ALLOWANCE CALCULATED ON THE BASIS OF 2000 KCAL ENERGY, 67 G TOTAL FAT, 22G SATURATED FAT,2G TRANS FAT, 50G, ADDED SUGAR, AND 2000 MG OF SODIUM (5G SALT) REQUIREMENT FOR AVERAGE ADULT PER DAY;. DATE OF EXPIRY ALONG WITH BEST BEFORE DATE, SUBJECT TO THE CONDITION THAT THIS INFORMATION IS PROVIDED BY THE MANUFACTURER ITSELF AND THE SAME SHALL BE VERIFIED BY THE AUTHORISED OFFICER. (B) THIS RECTIFICATION SHALL BE CARRIED OUT AT CUSTOMS BOUND WAREHOUSES BEFORE VISUAL INSPECTION OR RE-INSPECTION BY THE AUTHORISED OFFICER OR HIS REPRESENTATIVE BY AFFIXING A SINGLE NON-DETACHABLE STICKER OR BY ANY OTHER NON-DETACHABLE METHOD NEXT TO THE PRINCIPAL DISPLAY PANEL WITHOUT ALTERING THE ORIGINAL LABEL INFORMATION IN ANY MANNER. (II) ON IMPORT OF CLOVE STEM:TILL SUCH TIME STANDARDS FOR CLOVE STEM ARE NOTIFIED, IT MAY BE CONSIDERED FOR TESTING AGAINST SAFETY PARAMETERS (HORIZONTAL STANDARDS) AND VOLATILE OIL CONTENT ON DRY BASIS (HALF THE VALUE OF CLOVE, I.E. NOT LESS THAN 8.5 PERCENT BY V/W) AS PER FSSR2.9.6(1) WHICH IS APPLICABLE FOR CLOVES WHOLE*REF CBIC INSTRUCTION NO 09/23-CUS DT 07-03-23 IN MODIFICATION TO INSTRUCTIONS NO 10/22-CUS DT 28-06-22 ALONGWITH FSSAI ORDER DT 18-11-22 ISSUED UNDER F.NO.IMPORT/TFM/APEX/2022-FSSAI AND FSSAI CLARIFICATION ORDER DTD 18-11-22 ON RECTIFIABLE LABELLING FOR IMPORTED FOOD CONSIGNMENT*

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

7.5%₹7.50
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

7.5%₹0.56
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹0.81
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

0%₹0.00Notif. 10/2025-IT(R)-Exempt
Total Duty8.87%₹8.87 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 7.5% = ₹7.50
  2. AIDC = BCD × 7.5% = ₹0.56
  3. SWS = (BCD + AIDC) × 10% = ₹0.81(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 0% = ₹0.00
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹8.87 (8.87%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

  • ASEAN countriesBest rate0%save 7.5pp
  • Australia0%save 7.5pp
  • Japan0%save 7.5pp
  • Least Developed Countries0%save 7.5pp
  • Malaysia0%save 7.5pp
  • Nepal0%save 7.5pp
  • Philippines0%save 7.5pp
  • SAFTA (LDC) countries0%save 7.5pp
  • Sri Lanka0%save 7.5pp
  • the republic of Korea0%save 7.5pp
  • United Arab Emirats0%save 7.5pp
  • Singapore3.75%save 3.75pp
  • SAFTA countries5%save 2.5pp
  • MFN — no FTA (baseline)7.5%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.

Participating Government Agency requirements

Documents and information you must declare for clearance under India's SWIFT single-window system.

Foods Safety & Standards Authority
FSSAI
Item Characteristics
Storage Condition
MandatoryCode
Foods Safety & Standards Authority
FSSAI
Item Category
Foods & Supplement Proprietry Status
MandatoryCode
Foods Safety & Standards Authority
FSSAI
Item Identification
Retail Pre-pack Food Article
MandatoryCode
Foods Safety & Standards Authority
FSSAI
Item Characteristics
Storage Temperature
OptionalUQC
Foods Safety & Standards Authority
FSSAI
Item Category
Grade of the Product
OptionalCode
Foods Safety & Standards Authority
FSSAI
Item Category
Indian Food Code
OptionalText
Foods Safety & Standards Authority
FSSAI
Item Identification
Global Trade Item Number
OptionalText

Where this code sits

Tariff hierarchy
  1. 1
    2835Heading (4-digit)
    PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES, WHETHER OR NOT CHEMICALLY DEFINED
  2. 2
    28352990Tariff Item (8-digit)
    Other
What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 28)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

DGFT Policy: Guidelines for export-import procedures

Customs Tariff: Complete HSN code list with duty rates

GST Notifications: Latest tax-rate updates

Trade Portal: Government trade documentation support

Related EximPe tools

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HSN Code 28352990 — FAQs

Duty, GST and classification questions answered from the official Customs Tariff data.

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