HSN code 2835 is the Customs Tariff heading for phosphinates (hypophosphites), phosphonates (phosphites) and phosphates, polyphosphates whether or not chemically defined, in Chapter 28 (Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes). Goods of this heading covered by the entry below are nil-rated: no GST is charged. Rates are from 10/2025-Central Tax (Rate) or 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 2835
These are the entries of the current GST rate notifications whose column (2) names heading 2835 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 2835 | Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470: 2002 | Nil (0%) | 10/2025-CT(R), S. No. 112 |
Goods of heading 2835 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 28 entries that can also apply
These entries name the whole of Chapter 28 in column (2), so they reach every heading of the chapter, including 2835, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 28 | Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5% | 9/2025-CT(R), Schedule I, S. No. 210 |
| 28 | Anaesthetics, Potassium Iodate, Iodine, Steam | 5% | 9/2025-CT(R), Schedule I, S. No. 211 |
| 28 or 38 | Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 | 5% | 9/2025-CT(R), Schedule I, S. No. 221 |
| 28 | All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th September 2025 or other Schedules of this notification] | 18% | 9/2025-CT(R), Schedule II, S. No. 35 |
CGST, SGST and IGST split for HSN 2835
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 2835
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Billing nil-rated goods of HSN 2835
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 2835 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (2835) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 28
Chapter 28 of the Customs Tariff is Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. This list has 51 of its headings, each with its own page. See all Chapter 28 headings.
- HSN 2801: Fluorine, chlorine (5% or 18%)
- HSN 2802: Sulphur, sublimed or precipitated (5% or 18%)
- HSN 2803: Carbon (5% or 18%)
- HSN 2804: Hydrogen, rare gases (5%)
- HSN 2805: Alkali or alkaline-earth metals (5%)
- HSN 2806: Hhydrogen chloride (5% or 18%)
- HSN 2807: Sulphuric acid (5%)
- HSN 2808: Nitric acid (5%)
- HSN 2809: Diphosphorus pentaoxide (5%)
- HSN 2810: Oxides of boron, boric acids (5% or 18%)
- HSN 2811: Other inorganic acids (5% or 18%)
- HSN 2812: Halides and halide oxides (5% or 18%)