Suppose you are dealing with certain types of chemical products used in manufacturing, pharmaceuticals, or other industries. In that case, you must gain knowledge of the tax applicable to the items belonging to the respective categories. You must learn Chapter 38 of the GST Rate and HSN Code. This chapter covers a variety of miscellaneous chemical products used in diverse industries, including agriculture, manufacturing, and pharmaceuticals.
| HSN Code | Description | GST Rate | Effective Date |
| 3801 | Artificial graphite, semi-colloidal or colloidal graphite, carbonated and graphite-based preparations in the form of blocks, pastes, plates, and related semi-manufactures | 18% | July 1 2017 |
| 38011000 | Artificial graphite | 18% | July 1 2017 |
| 38012000 | Semi-colloidal or colloidal graphite | 18% | July 1 2017 |
| 38013000 | Carbonaceous pastes for different pastes, including the electrodes used mainly in furnace linings | 18% | July 1 2017 |
| 38019000 | Other | 18% | July 1 2017 |
| 3802 | Activated natural mineral and activated carbon, along with their composed products, spent animal black, and pure animal black | 18% | July 1 2017 |
| 38021000 | Activated carbon and its products | 18% | July 1 2017 |
| 380290 | Other | 18% | July 1 2017 |
| 38029011 | Activated aluminum and its products | 18% | July 1 2017 |
| 38029012 | Activated bauxite and its products | 18% | July 1 2017 |
| 38029019 | Other | 18% | July 1 2017 |
| 38029020 | Ivory black, bone black, and other animal black with spent animal black | 18% | July 1 2017 |
| 3803 | Tall oil in both refined and non-refined forms | 18% | July 1 2017 |
| 38030000 | Tall oil in both refined and non-refined forms | 18% | July 1 2017 |
| 3804 | Residual Lyes in both concentrated and non-concentrated forms to manufacture wood pulp, chemically treated or desugared, and lignin sulphonates | 18% | July 1 2017 |
| 380400 | Residual Lyes in both concentrated and non-concentrated forms to manufacture wood pulp, chemically treated or desugared, and lignin sulphonates | 18% | July 1 2017 |
| 38040010 | Lignin sulphonates | 18% | July 1 2017 |
| 38040020 | Sulphate lye in concentrated form | 18% | July 1 2017 |
| 38040090 | Other | 18% | July 1 2017 |
| 3805 | Wood, gum, or sulphate turpentine and other terpene oils manufactured/extracted by diverse treatments, including the distillation of coniferous woods; sulphite turpentine, crude dipentene, and other para-cymene in crude form; pine oil that has the main constituent of alpha-terpineol | 18% | July 1 2017 |
| 380510 | Turpentine oils of wood, gum, and sulphate | 18% | July 1 2017 |
| 38051010 | Wood turpentine oil with turpentine spirit | 18% | July 1 2017 |
| 38051020 | Gum-based turpentine oil | 18% | July 1 2017 |
| 38051030 | Sulphate-based turpentine oil | 18% | July 1 2017 |
| 380590 | Other | 18% | July 1 2017 |
| 38059010 | Terpene oils produced by treating or distilling the coniferous woods | 18% | July 1 2017 |
| 38059020 | Dipentene in crude form | 18% | July 1 2017 |
| 38059030 | Sulphate terpentine | 18% | July 1 2017 |
| 38059090 | Other | 18% | July 1 2017 |
| 3806 | Resin and rosin acids, along with their derivatives, run gums, rosin oils, and rosin spirits | 18% | July 1 2017 |
| 380610 | Resin and rosin acids | 18% | July 1 2017 |
| 38061010 | Gum rosin | 18% | July 1 2017 |
| 38061090 | Other | 18% | July 1 2017 |
| 38062000 | Salts of resin and rosin acids and the salts obtained from their derivatives, excluding the salts obtained from rosin adducts | 18% | July 1 2017 |
| 38063000 | Ester gums | 18% | July 1 2017 |
| 380690 | Other | 18% | July 1 2017 |
| 38069010 | Run gums | 18% | July 1 2017 |
| 38069090 | Other | 18% | July 1 2017 |
| 3807 | Wood tar, wood creosote, wood tar oils, wood naphtha, brewers’ pitch, vegetable pitch, and related preparations based on resin and rosin acids or vegetable/brewer pitch | 18% | July 1 2017 |
| 380700 | Wood tar, wood creosote, wood tar oils, wood naphtha, brewers’ pitch, vegetable pitch, and related preparations based on resin and rosin acids or vegetable/brewer pitch | 18% | July 1 2017 |
| 38070010 | Wood tar | 18% | July 1 2017 |
| 38070020 | Wood creosote, wood tar oils, and wood naphtha | 18% | July 1 2017 |
| 38070030 | Brewers’ pitch, vegetable pitch, and related preparations based on resin and rosin acids or vegetable/brewer pitch | 18% | July 1 2017 |
| 3808 | Rodenticides, insecticides, herbicides, fungicides, plant growth regulators, anti-sprouting products, disinfectants, and other products placed in packings or original forms for retail sale, as articles and as preparations | 18% | July 1 2017 And January 25 2018 |
| 38085200 | Clofenotane or DDT available in packings of net content weight up to 300 grams | 18% | July 1 2017 And January 25 2018 |
| 38085900 | Other | 18% | July 1 2017 And January 25 2018 |
| 38086100 | In packings whose net weight content is up to 300 grams | 18% | July 1 2017 And January 25 2018 |
| 38086200 | In packings whose net weight content is between 300 grams and 7.5 kg | 18% | July 1 2017 And January 25 2018 |
| 38086900 | Other | 18% | July 1 2017 And January 25 2018 |
| 380891 | Insecticides | 18% | July 1 2017 And January 25 2018 |
| 38089111 | Aluminum phosphite or phostoxin | 18% | July 1 2017 And January 25 2018 |
| 38089112 | Calcium Cyanide | 18% | July 1 2017 And January 25 2018 |
| 38089113 | DDVP | 18% | July 1 2017 And January 25 2018 |
| 38089121 | Diagonal | 18% | July 1 2017 And January 25 2018 |
| 38089122 | Methyl bromide | 18% | July 1 2017 And January 25 2018 |
| 38089123 | Technical grade of Dimethoate | 18% | July 1 2017 And January 25 2018 |
| 38089124 | Malathion | 18% | July 1 2017 And January 25 2018 |
| 38089131 | Technical grade of Endosulphan | 18% | July 1 2017 And January 25 2018 |
| 38089132 | Quinal phos | 18% | July 1 2017 And January 25 2018 |
| 38089133 | Isoproturon | 18% | July 1 2017 And January 25 2018 |
| 38089134 | Fenthion | 18% | July 1 2017 And January 25 2018 |
| 38089135 | Technical grade of Cipermethrin | 18% | July 1 2017 And January 25 2018 |
| 38089136 | Allethrin | 18% | July 1 2017 And January 25 2018 |
| 38089137 | Pyrethrum in synthetic form | 18% | July 1 2017 And January 25 2018 |
| 38089191 | Mosquitos, flies, and other insect repellants | 18% | July 1 2017 And January 25 2018 |
| 38089192 | Paper coated or impregnated with insecticides, like the coated paper of DDT | 18% | July 1 2017 And January 25 2018 |
| 38089199 | Other | 18% | July 1 2017 And January 25 2018 |
| 380892 | Fungicides | 18% | July 1 2017 And January 25 2018 |
| 38089210 | Maneb | 18% | July 1 2017 And January 25 2018 |
| 38089220 | Santobrite or Sodium penta chlorophenate | 18% | July 1 2017 And January 25 2018 |
| 38089230 | Thiram or Tetra methyl thiuram disulphide | 18% | July 1 2017 And January 25 2018 |
| 38089240 | Zineb | 18% | July 1 2017 And January 25 2018 |
| 38089250 | Copper oxychloride | 18% | July 1 2017 And January 25 2018 |
| 38089290 | Other | 18% | July 1 2017 And January 25 2018 |
| 380893 | Plant-growth regulators, anti-sprouting products, and herbicides | 18% | July 1 2017 And January 25 2018 |
| 38089310 | Chloromethyl phenoxy acetic acid | 18% | July 1 2017 And January 25 2018 |
| 38089320 | 2:4 acetic acid of Dichlorophenozy category with its easters | 18% | July 1 2017 And January 25 2018 |
| 38089330 | Gibberellic acid | 18% | July 1 2017 And January 25 2018 |
| 38089340 | Plant-growth regulators | 18% | July 1 2017 And January 25 2018 |
| 38089350 | Weed-killing agents and weedicides | 18% | July 1 2017 And January 25 2018 |
| 38089390 | Other | 18% | July 1 2017 And January 25 2018 |
| 38089400 | Disinfectants | 18% | July 1 2017 And January 25 2018 |
| 380899 | Other | 18% | July 1 2017 And January 25 2018 |
| 38089910 | Pesticides, which were not included or mentioned anywhere else | 18% | July 1 2017 And January 25 2018 |
| 38089990 | Other | 18% | July 1 2017 And January 25 2018 |
| 3809 | Fishing agents and dye carriers for accelerating the fixing or dyeing of various dyestuffs and related preparations/products of a type used in the paper, textile, leather, or likewise industries, not included or highlighted anywhere else | 18% | July 1 2017 |
| 38091000 | Fishing agents and dye carriers for accelerating the fixing or dyeing of various dyestuffs and related preparations/products of a type used in the paper, textile, leather, or likewise industries, not included or highlighted anywhere else | 18% | July 1 2017 |
| 380991 | Of any kind used in the textile and other related industries | 18% | July 1 2017 |
| 38099110 | Textile assistants working as mordanting agents | 18% | July 1 2017 |
| 38099120 | Textile assistants working as desizing agents | 18% | July 1 2017 |
| 38099130 | Textile assistants working as dispersing agents | 18% | July 1 2017 |
| 38099140 | Textile assistants working as emulsifying agents | 18% | July 1 2017 |
| 38099150 | Formusul or rongalite and other textile assistants working as hydro sulphide formaldehyde compounds | 18% | July 1 2017 |
| 38099160 | Textile assistants working as textile preservatives | 18% | July 1 2017 |
| 38099170 | Textile assistants working as waterproofing agents | 18% | July 1 2017 |
| 38099180 | Prepared textile mordants, dressings, and glazing | 18% | July 1 2017 |
| 38099190 | Other | 18% | July 1 2017 |
| 38099200 | Of a type used in paper or related industries | 18% | July 1 2017 |
| 3809933 | Of a kind used in leather or associated industries | 18% | July 1 2017 |
| 380993310 | Pull-up oil or fatty oil | 18% | July 1 2017 |
| 380993390 | Other | 18% | July 1 2017 |
| 3810 | Pickling metal surfaces’ preparations, auxiliary preparations, and fluxes for soldering, welding, or brazing, welding, brazing, or soldering pastes and powders comprising of metals and related materials, specific types of preparations used as coatings or cores | 18% | July 1 2017 |
| 381010 | Pickling metal surfaces’ preparations, brazing, welding, brazing, or soldering pastes and powders comprising of metals and related materials | 18% | July 1 2017 |
| 38101010 | Pickling preparations and related welding, brazing, or soldering pastes and powders | 18% | July 1 2017 |
| 38101020 | Portion of thermite for welding or alumina-thermic heat generators | 18% | July 1 2017 |
| 38101090 | Other | 18% | July 1 2017 |
| 381090 | Other: | 18% | July 1 2017 |
| 38109010 | Specific types of preparations used as coatings or cores | 18% | July 1 2017 |
| 38109090 | Other | 18% | July 1 2017 |
| 3811 | Anti-knock preparations, gum inhibitors, oxidation inhibitors, anti-corrosive preparations, viscosity improvers, and other prepared additives for gasoline and mineral oils or any other liquid used for the same purpose like mineral oils | 18% | November 15 2017 |
| 38111100 | Lead compounds-based preparations | 18% | November 15 2017 |
| 38111900 | Other | 18% | November 15 2017 |
| 38112100 | Containing bituminous material-based oils and petroleum oils | 18% | November 15 2017 |
| 38112900 | Other | 18% | November 15 2017 |
| 38119000 | Other | 18% | November 15 2017 |
| 3812 | Prepared rubber accelerators, anti-oxidizing preparations, compound plasticizers for plastics or rubber not included or specified elsewhere, compound stabilizers for plastics or rubber | 18% | July 1 2017 |
| 38121000 | Prepared rubber accelerators | 18% | July 1 2017 |
| 381220 | Compound plasticizers for plastics or rubber | 18% | July 1 2017 |
| 38122010 | Phthalate plasticizers | 18% | July 1 2017 |
| 38122090 | Other | 18% | July 1 2017 |
| 38123100 | Oligomers mixtures | 18% | July 1 2017 |
| 381239 | Other | 18% | July 1 2017 |
| 38123910 | Rubber anti-oxidants | 18% | July 1 2017 |
| 38123920 | Rubber softeners | 18% | July 1 2017 |
| 38123930 | Rubber vulcanizing agents | 18% | July 1 2017 |
| 38123990 | Other | 18% | July 1 2017 |
| 3813 | Charges and preparations for fire-extinguishers, already charged grenades with fire-extinguishers | 18% | November 15 2017 |
| 38130000 | Charges and preparations for fire-extinguishers, already charged grenades with fire-extinguishers | 18% | November 15 2017 |
| 3814 | Thinners and solvents of organic composites not included or specified elsewhere, prepared varnish or paint removers | 18% | November 15 2017 |
| 381400 | Thinners and solvents of organic composites not included or specified elsewhere, prepared varnish or paint removers | 18% | November 15 2017 |
| 38140010 | Thinners and solvents of organic composites not included or specified elsewhere | 18% | November 15 2017 |
| 38140020 | Prepared varnish or paint removers | 18% | November 15 2017 |
| 3815 | Reaction accelerators, reaction initiators, and catalytic preparations not included or specified somewhere else | 18% | July 1 2017 |
| 38151100 | Possesses nickel compounds or nickel as their active substances | 18% | July 1 2017 |
| 381512 | Possesses metal compounds or precious metals as their active substances | 18% | July 1 2017 |
| 38151210 | Catalysts of palladium or platinum with an activated carbon as its base | 18% | July 1 2017 |
| 38151290 | Other | 18% | July 1 2017 |
| 38151900 | Other | 18% | July 1 2017 |
| 38159000 | Other | 18% | July 1 2017 |
| 3816 | Refractory mortars, cements, concretes, and related compositions, excluding the products highlighted under 3801 | 18% | July 1 2017 |
| 38160000 | Refractory mortars, cements, concretes, and related compositions, excluding the products highlighted under 3801 | 18% | July 1 2017 |
| 3817 | Mixed alkyl naphthalene and mixed alkylbenzene, excluding the ones mentioned in the headings 2707 or 2902 | 18% | July 1 2017 |
| 381700 | Mixed alkyl naphthalene and mixed alkylbenzene, excluding the ones mentioned in the headings 2707 or 2902 | 18% | July 1 2017 |
| 38170011 | Linear alkylbenzene | 18% | July 1 2017 |
| 38170019 | Other | 18% | July 1 2017 |
| 38170020 | Mixed alkyl naphthalene | 18% | July 1 2017 |
| 3818 | Chemical elements in doped form to use in electronics, available as discs, silicon wafers, and related forms | 12% | July 1 2017 |
| 381800 | Chemical elements in doped form to use in electronics, available as discs, silicon wafers, and related forms | 12% | July 1 2017 |
| 38180010 | Undefused silicon wafers | 12% | July 1 2017 |
| 38180090 | Other | 12% | July 1 2017 |
| 3819 | Hydraulic brake fluids and related liquids in prepared form used mainly for hydraulic transmission, which contain zero or less than 70% of weight corresponding to petroleum oils or the ones obtained from any bituminous mineral | 18% | November 15 2017 |
| 38190010 | Hydraulic brake fluids | 18% | November 15 2017 |
| 38190090 | Other | 18% | November 15 2017 |
| 3820 | Prepared de-icing fluids and anti-freezing preparations | 18% | November 15 2017 |
| 38200000 | Prepared de-icing fluids and anti-freezing preparations | 18% | November 15 2017 |
| 3821 | Prepared culture media for the maintenance and development of viruses and other microorganisms and of plant, animal, or animal cells | 18% | July 1 2017 |
| 38210000 | Prepared culture media for the maintenance and development of viruses and other microorganisms and of plant, animal, or animal cells | 18% | July 1 2017 |
| 3822 | Laboratory or diagnostic reagents on backing, prepared laboratory or diagnostic reagents kept in backing or not, excluding the ones described under the headings 3002 or 3006, and certified reference materials | 12% | July 1 2017 |
| 382200 | Laboratory or diagnostic reagents on backing, prepared laboratory or diagnostic reagents kept in backing or not, excluding the ones described under the headings 3002 or 3006, and certified reference materials | 12% | July 1 2017 |
| 38220011 | Reagents used for the confirmation of pregnancy | 12% | July 1 2017 |
| 38220012 | Reagents to diagnose AIDS | 12% | July 1 2017 |
| 38220019 | Other | 12% | July 1 2017 |
| 38220090 | Other | 12% | July 1 2017 |
| 3823 | Industry-based fatty alcohols, industry-based monocarboxylic fatty acids, and acid oils made from the refining process | 18% | July 1 2017 |
| 38231100 | Stearic acid | 18% | July 1 2017 |
| 38231190 | All types of goods used mainly to manufacture oleochemicals and soaps | 18% | July 1 2017 |
| 38231200 | All types of goods used mainly to manufacture oleochemicals and soaps | 18% | July 1 2017 |
| 38231300 | Tall oil fatty acids | 18% | July 1 2017 |
| 38231900 | Other | 18% | July 1 2017 |
| 382370 | Industrial fatty alcohols | 18% | July 1 2017 |
| 38237010 | Cetyl alcohol | 18% | July 1 2017 |
| 38237020 | Lauryl alcohol | 18% | July 1 2017 |
| 38237030 | Oleyl alcohol | 18% | July 1 2017 |
| 38237040 | Stearyl alcohol | 18% | July 1 2017 |
| 38237090 | Other | 18% | July 1 2017 |
| 3824 | Prepared binders for foundry cores or moulds, preparations of several allied and chemical industries, chemical products, industrial preparations made of natural products’ mixtures not included or specified anywhere else | 18% | July 1 2017 |
| 38241000 | Prepared binders for foundry cores or moulds | 18% | July 1 2017 |
| 38243000 | Non-agglomerated mixture of metal carbides or combined with metallic binders | 18% | July 1 2017 |
| 382440 | Prepared additives for concretes, mortars, and cements | 18% | July 1 2017 |
| 38244010 | Water proof or dampproof compounds | 18% | July 1 2017 |
| 38244090 | Other | 18% | July 1 2017 |
| 382450 | Non-refractory concretes and mortars | 18% | July 1 2017 |
| 38245010 | Ready mix or ready to use concrete | 18% | July 1 2017 |
| 38245090 | Other | 18% | July 1 2017 |
| 382460 | Sorbitol | 18% | July 1 2017 |
| 38246010 | In aqueous solution | 18% | July 1 2017 |
| 38246090 | Other | 18% | July 1 2017 |
| 38247100 | Contains chloroflorocarbons, hydrochloroflorocarbons, hydrofluorocarbons, and perfluorocarbons | 18% | July 1 2017 |
| 38247200 | Contains bromotrifluoromethane bromochlorodifluoromethane, and dibromotetrafluoroethane | 18% | July 1 2017 |
| 38247300 | Contains hydrobromofluorocarbons | 18% | July 1 2017 |
| 38247400 | Contains hydrochlorofluorocarbons, may or may not contain hydrofluorocarbons or perfluorocarbons, but does not contain chlorofluorocarbons | 18% | July 1 2017 |
| 38247500 | Contains carbon tetrachloride | 18% | July 1 2017 |
| 38247600 | Contains methyl chloroform | 18% | July 1 2017 |
| 38247700 | Contains bromomethane or bromochloromethane | 18% | July 1 2017 |
| 38247800 | Contains perfluorocarbons or hydrofluorocarbons but does not contain chlorofluorocarbons | 18% | July 1 2017 |
| 38247900 | Other | 18% | July 1 2017 |
| 3825 | Residual products of various allied and chemical industries not included or specified anywhere else, sewage sludge, municipal waste, other similar waste products | Zero | July 1 2017 |
| 38251000 | Municipal waste | Zero | July 1 2017 |
| 38252000 | Sewage sludge | Zero | July 1 2017 |
| 38253000 | Clinical waste | Zero | July 1 2017 |
| 38254100 | Halogenated | Zero | July 1 2017 |
| 38254900 | Other | Zero | July 1 2017 |
| 38255000 | Wastes obtained from hydraulic fluids, metal picking liquors, anti-freeze fluids, and brake fluids | Zero | July 1 2017 |
| 38255900 | Other | Zero | July 1 2017 |
| 38256100 | Primarily contains organic constituents | Zero | July 1 2017 |
| 38256900 | Other | Zero | July 1 2017 |
| 3826 | Biodiesel and other similar mixtures, which do not contain or contain less than 70% of bituminous or petroleum oils in terms of weight | 12% | January 25 2018 |
| 38260000 | Biodiesel and other similar mixtures, which do not contain or contain less than 70% of bituminous or petroleum oils in terms of weight | 12% | January 25 2018 |
Conclusion
Therefore, detailed understanding of the Chapter 38 HSN Codes and GST rates is crucial for every business venture or company dealing with varieties of miscellaneous chemical products. Find your item from the table, analyze the type of business you are involved in (import or export), and stay compliant with the latest GST system prevailing in India.
Disclaimer: The rates and HSN codes are given above to the best of our knowledge and information. There may be various variations due to updates by the government. If you need any information regarding HSN code and GST rates then please visit CBIC website.
Simplify your business operation with CaptainBiz GST Billing Software and use our GST calculator to calculate GST.
Understand GST classifications and HSN codes for miscellaneous chemical products.
