Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2809 specifically identifies fertilizer grade phosphoric acid for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 2809 on all Tax Invoices for fertilizer grade phosphoric acid
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 2809

"Classifying fertilizer grade phosphoric acid correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Chemicals category. AasanKhata automatically monitors these shifts for you."