Chapter 38: GST Rates and HSN codes for Insecticides, Artificial Carbon & Graphite.

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Maharshi Shah

GST
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HSN Codes & GST Rates
Last updated on April 27th, 2021

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Insecticides, Artificial Carbon & Graphite are mentioned in chapter 38.

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The table given below comprises of the GST rates and HSN codes for Insecticides, Artificial Carbon & Graphite

HSN Code Description  Rate (%)  Effective From  Cess (%)  Related Export/Import HSN Code
3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 18 14/11/2017   38130000
3816 Refractory cement, mortars, concretes and similar compositions, other than products of heading 3801 18 28/06/2017   38160000
3820 Anti-freezing preparations and prepared deicing fluids 18 14/11/2017   38200000
3821 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells 18 28/06/2017   38210000
3826 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals 18 28/06/2017   38260000
3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 18 28/06/2017   38011000, 38012000, 38013000, 38019000
3802 Activated carbon; activated natural mineral products; animal black, including spent animal black 18 28/06/2017   38021000, 38029011, 38029012, 38029019, 38029020
3804 Residual lyes from the manufacture of wood pulp, whether or not con-centrated, desugared or chemically treated, including lignin sulpho-nates 18 28/06/2017   38040010, 38040020, 38040090
3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipen-tene; sulphite turpentine and other crude para-cymene; pine oil con-taining alpha-terpineol as the main constituent 18 28/06/2017   38051010, 38051020, 38051030, 38059010, 38059020, 38059030, 38059090
3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 18 28/06/2017   38061010, 38061090, 38062000, 38063000, 38069010, 38069090
3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin ac-ids or on vegetable pitch 18 28/06/2017   38070010, 38070020, 38070030
3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting prod-ucts and plant-growth regulators, disinfectants and similar products 18 28/06/2017   38085200, 38085900, 38086100, 38086200, 38086900, 38085000, 38089112, 38089113, 38089121, 38089122, 38089123, 38089124, 38089131, 38089132, 38089133, 38089134, 38089135, 38089136, 38089137, 38089191, 38089192, 38089199, 38089210, 38089220, 38089230, 38089240, 38089250, 38089290, 38089310, 38089320, 38089330, 38089340, 38089390, 38089400, 38089910, 38089990
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like indus-tries, not elsewhere specified or included 18 28/06/2017   38091000, 38099110, 38099120, 38099130, 38099140, 38099150, 38099160, 38099170, 38099180, 38099190, 38099200, 38099310, 38099390
3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods 18 28/06/2017   38101010, 38101020, 38101090, 38109010, 38109090
3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 18 14/11/2017   38111100, 38111900, 38112100, 38112900, 38119000
3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising prepara-tions and oth- er compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber 18 28/06/2017   381239, 38123100, 38123910, 38123920, 38123930, 38123990, 38121000, 38122010, 38122090, 38123010, 38123020, 38123030, 38123090
3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 18 14/11/2017   38140010, 38140020
3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 18 28/06/2017   38151100, 38151210, 38151290, 38151900, 38159000
3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 18 28/06/2017   38170011, 38170019, 38170020
3818 Silicon wafers 12 28/06/2017   38180010, 38180090
3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in elec-tronics [other than silicon wafers] 18 28/06/2017   38180010, 38180090
3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 18 14/11/2017   38190010, 38190090
3822 All diagnostic kits and reagents 12 28/06/2017   38220011, 38220012, 38220019, 38220090
3823 Industrial monocarboxylic fatty acids, acid oils from refining; industri-al fatty alcohols 18 28/06/2017   38231111, 38231112, 38231119, 38231190, 38231200, 38231300, 38231900, 38237010, 38237020, 38237030, 38237040, 38237090
3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those con-sisting of mixtures of natural products), not elsewhere specified or in-cluded 18 28/06/2017   382499, 38248100, 38248200, 38248300, 38248400, 38248500, 38248600, 38248700, 38248800, 38249100, 38249911, 38249912, 38249913, 38249914, 38249915, 38249916, 38249917, 38249921, 38249922, 38249923, 38249924, 38249925, 38249926, 38249931, 38249932, 38249933, 38249934, 38249935, 38249936, 38249937, 38249938, 38249990, 38241000, 38243000, 38244010, 38244090, 38245010, 38245090, 38246010, 38246090, 38247100, 38247200, 38247300, 38247400, 38247500, 38247600, 38247700, 38247800, 38247900, 38248100, 38248200, 38248300, 38249011, 38249012, 38249013, 38249014, 38249015, 38249016, 38249017, 38249021, 38249022, 38249023, 38249024, 38249025, 38249026, 38249031, 38249032, 38249033, 38249034, 38249035, 38249036, 38249037, 38249090
3825 Municipal waste, sewage sludge, clinical waste NIL  28/06/2017   38251000, 38252000, 38253000, 38254100, 38254900, 38255000, 38256100, 38256900, 38259000
3825 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] 18 28/06/2017   38251000, 38252000, 38253000, 38254100, 38254900, 38255000, 38256100, 38256900, 38259000
38030000 Tall oil, whether or not refined 18 28/06/2017    

Disclaimer

The rates given in the above table for Insecticides, Artificial Carbon & Graphite are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

FAQs

What is HSN code full form?

The full form of HSN means Harmonized System Nomenclature. This post explains about HSN codes classification into two-digit HSN code, 4 digit HSN codes, 6 digit HSN codes, and 8 digit HSN Code number. HSN code number is widely used in many countries to classify goods for taxation purpose, claiming benefits, etc

How HSN codes are unique?

HSN codes are unique for each product. Under HSN, all the goods and services are divided into 21 sections, 99 chapters. Under 99 chapters there are 1244 headings and 5244 subheadings. Each item which is used for trade or commercial use, it is identified with 8 digit code using the HSN code rules.

Who needs an HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

Got Questions? Ask Away!

  1. Hey @HarishMehta

    From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.

    Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.

    Hope this helps!

  2. Hey @Dia_malhotra

    Let’s take an example of Cocoa powder to calculate the GST using the HSN code.

    Cocoa Powder per Kg = INR1,000.
    HSN Code = 18 05 00 00
    GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
    Therefore, GST = INR180

    Hope this helps!

  3. Hey,

    What are the consequences of not mentioning or incorrectly mentioning the HSN Code?

  4. Hey @SonalYadav

    It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.

    Hope this helps!

  5. Hey @Prasana_Srinivasan, this tool can help

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