Classification
Where HSN 2903 76 30 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
GST
GST Rate on HSN 2903 76 30
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 222 | 29 or 3808 93 | Gibberellic acid (chapter-wide entry) |
| 18% | Schedule II, S. No. 36 | 29 | All organic chemicals other than giberellic acid (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Import
Customs Duty on HSN 2903 76 30
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export
Export Policy and RoDTEP for HSN 2903 76 30
Schedule 2 of ITC(HS) 2022 marks this tariff item Restricted (Subject to policy condition 2 of the chapter.). Appendix 4R gives RoDTEP at 1.3% of FOB value for exports from the domestic tariff area and 0.8% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading
Other Codes Under HSN 2903
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 2903 11 10 | Chloromethane (methyl chloride)Chloromethane (methyl chloride) and chloroethane (ethyl chloride) | 7.5% |
| 2903 11 20 | Chloroethane (ethyl chloride)Chloromethane (methyl chloride) and chloroethane (ethyl chloride) | 5% |
| 2903 12 00 | Dichloromethane (methylene chloride) | 7.5% |
| 2903 13 00 | Chloroform (trichloro methane) | 7.5% |
| 2903 14 00 | Carbon tetrachloride | 5% |
| 2903 15 00 | Ethylene dichloride (ISO) (1, 2-dichloroethane) | Free |
| 2903 19 10 | TetrachloroethaneOther | 5% |
| 2903 19 21 | 1,1,1-Trichloroethane (methyl chloroform) | 5% |
| 2903 19 29 | Other | 5% |
| 2903 19 40 | Ethylene dichloride and carbon tetrachloride mixture | 5% |
| 2903 19 90 | OtherOther | 5% |
| 2903 21 00 | Vinyl chloride (chloroethylene) | 2.5% |
| 2903 22 00 | Trichloroethylene | 7.5% |
| 2903 23 00 | Tetrachloroethylene (perchloroethylene) | 5% |
| 2903 29 10 | Dichloropropene and dichloropropane mixture | 5% |
| 2903 29 90 | Other | 5% |
| 2903 41 00 | Trifluoromethane (HFC-23) | 7.5% |
| 2903 42 00 | Difluoromethane (HFC-32) | 7.5% |
| 2903 43 00 | Fluoromethane (HFC-41), 1,2-difluoroethane (HFC-152) and 1,1-difluoroethane (HFC-152a) | 7.5% |
| 2903 44 00 | Pentafluoroethane (HFC-125), 1,1,1-trifluoroethane (HFC-143a) and 1,1,2-trifluoroethane (HFC-143) | 7.5% |
| 2903 45 00 | 1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2- tetrafluoroethane (HFC-134) | 7.5% |
| 2903 46 00 | 1,1,1,2,3,3,3-Heptafluoropropane (HFC-227ea), 1,1,1,2,2,3-hexafluoropropane (HFC-236cb), 1,1,1,2,3,3-hexafluoropropane (HFC-236ea) and 1,1,1,3,3,3-hexafluoropropane (HFC-236fa) | 7.5% |
| 2903 47 00 | 1,1,1,3,3-Pentafluoropropane (HFC-245fa) and 1,1,2,2,3-pentafluoropropane (HFC-245ca) | 7.5% |
| 2903 48 00 | 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee) | 7.5% |
| 2903 49 00 | Other | See tariff |
| 2903 51 00 | 2,3,3,3-Tetrafluoropropene (HFO-1234yf), 1,3,3,3- tetrafluoropropene (HFO-1234ze) and (z)-1,1,1,4,4,4 -hexafluoro-2-butene (HFO-1336mzz) | 7.5% |
| 2903 59 10 | 1,1,3,3,3-pentafluoro-2-(trifluoromethyl)prop-1-ene [Perfluoroisobutene (PFIB)]Other | 7.5% |
| 2903 59 90 | OtherOther | See tariff |
| 2903 61 00 | Methyl bromide (bromomethane) | 7.5% |
| 2903 62 00 | Ethylene dibromide (ISO) (1,2-dibromoethane) | 7.5% |
| 2903 69 00 | Other | See tariff |
| 2903 71 00 | Chlorodifluoromethane (HCFC-22) | 7.5% |
| 2903 72 00 | Dichlorotrifluoroethanes (HCFC-123) | 7.5% |
| 2903 73 00 | Dichlorofluoroethanes (HCFC-141, 141b) | 7.5% |
| 2903 74 00 | Chlorodifluoroethanes (HCFC-142, 142b) | 7.5% |
| 2903 75 00 | Dichloropentafluoropropanes (HCFC-225, 225ca, 225cb) | 7.5% |
| 2903 76 10 | Bromochlorodifluoromethane (Halon-1211) w.e.f. 1.1.2022Bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) and dibromotetrafluoroethanes… | 7.5% |
| 2903 76 20 | Bromotrifluoromethane (Halon-1301)Bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) and dibromotetrafluoroethanes… | 7.5% |
| 2903 76 30 | Dibromotetrafluoroethanes (Halon-2402)Bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) and dibromotetrafluoroethanes… | 7.5% |
| 2903 77 11 | ChlorotrifluoromethaneChlorofluoromethanes | 7.5% |
| 2903 77 12 | DichlorodifluoromethaneChlorofluoromethanes | 7.5% |
| 2903 77 13 | TrichlorofluoromethaneChlorofluoromethanes | 7.5% |
| 2903 77 21 | ChlorpentafluoroethaneChlorofluoroethanes | 7.5% |
| 2903 77 22 | 1,2- DichlorotetrafluoroethaneChlorofluoroethanes | 7.5% |
| 2903 77 23 | TrichlorotrifluoroethaneChlorofluoroethanes | 7.5% |
| 2903 77 24 | TetrachlorodifluoroethaneChlorofluoroethanes | 7.5% |
| 2903 77 25 | PentachlorofluoroethaneChlorofluoroethanes | 7.5% |
| 2903 77 31 | ChloroheptafluoropropaneChlorofluoropropanes | 7.5% |
| 2903 77 32 | DichlorohexafluoropropaneChlorofluoropropanes | 7.5% |
| 2903 77 33 | TrichloropentafluoropropaneChlorofluoropropanes | 7.5% |
| 2903 77 34 | T etrachlorotetrafluoropropaneChlorofluoropropanes | 7.5% |
| 2903 77 35 | PentachlorotrifluoropropaneChlorofluoropropanes | 7.5% |
| 2903 77 36 | HexachlorodifluoropropaneChlorofluoropropanes | 7.5% |
| 2903 77 37 | HeptachlorofluoropropaneChlorofluoropropanes | 7.5% |
| 2903 77 90 | Other derivatives, perhalogenated only with fluorine and chlorineChlorofluoropropanes | 7.5% |
| 2903 78 00 | Other perhalogenated derivatives | 7.5% |
| 2903 79 10 | Chlorotetrafluoroethanes | 7.5% |
| 2903 79 20 | Other derivatives of methane, ethane or propane halogenated only with fluorine and chlorine | 7.5% |
| 2903 79 30 | Derivatives of methane, ethane or propane halogenated only with fluorine and bromine | 7.5% |
| 2903 79 90 | Other | 7.5% |
| 2903 81 00 | 1,2,3,4,5,6-Hexachlorocyclohexane [HCH (ISO)], including lindane (ISO, INN) | 7.5% |
| 2903 82 00 | Aldrin (ISO), chlordane (ISO) | 7.5% |
| 2903 83 00 | Mirex (ISO) | 7.5% |
| 2903 89 10 | Hexabromocyclododecanes (HBCDs) | 7.5% |
| 2903 89 90 | Other | 7.5% |
| 2903 91 10 | Chlorobenzene (monochloro)Chlorobenzene, o-dichlorobenzene and p-dichlo- robenzene | 7.5% |
| 2903 91 20 | o - dichlorobenzene (Orthodichlorobenzene)Chlorobenzene, o-dichlorobenzene and p-dichlo- robenzene | 7.5% |
| 2903 91 30 | p - dichlorobenzene (Paradichlorobenzene)Chlorobenzene, o-dichlorobenzene and p-dichlo- robenzene | 7.5% |
| 2903 92 10 | Hexachlorobenzene (ISO)Hexachlorobenzene (ISO) and DDT (ISO) [clofenotane (INN), 1,1,1-trichloro-2,2-bis (p- chlorophenyl)ethane] | 7.5% |
| 2903 92 21 | DDT Technical 75 WdpDDT (ISO) [(clofenotane (INN),1,1,1-trichloro- 2,2-bis (p-chlorophenyl)ethane] | 7.5% |
| 2903 92 29 | OtherDDT (ISO) [(clofenotane (INN),1,1,1-trichloro- 2,2-bis (p-chlorophenyl)ethane] | 7.5% |
| 2903 93 00 | Pentachlorobenzene (ISO) | 7.5% |
| 2903 94 00 | Hexabromobiphenyls | 7.5% |
| 2903 99 10 | ChlorofluorobenzeneOther | 7.5% |
| 2903 99 20 | Benzalchloride (Benzyl dichloride)Other | 7.5% |
| 2903 99 30 | BenzotrichlorideOther | 7.5% |
| 2903 99 40 | BenzylchlorideOther | 7.5% |
| 2903 99 50 | Parachlorotoluene (4-chloromethyl benzene)Other | 7.5% |
| 2903 99 60 | Naphthalene, chlorinatedOther | 7.5% |
| 2903 99 70 | Chlorofluoro anilineOther | 7.5% |
| 2903 99 90 | OtherOther | 7.5% |
No rows match — clear the filter to see all.
Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.