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HSN Code 2915: Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids

HSN 2915 covers saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids. Notification 9/2025-Central Tax (Rate) names this heading in 2 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is 5% / 7.5% / 10%. Export policy: Free; RoDTEP 0.7–10% of FOB value. The heading has 51 eight-digit tariff items.

Checked against the official files on 2 October 202651 tariff itemsChapter 29 · Organic chemicals
GST rate5% / 18%

The heading is named in 2 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 2 entries
Basic customs duty5% / 7.5% / 10%

Differs by tariff item: see the table. Includes the Finance Act 2025 and 2026 changes.

Customs Tariff · First Schedule · Ch. 29
Import conditionsFSSAI clearance

Food-safety compliance, the shelf-life rule and notified entry points apply.

ITC(HS) Sch. 1 · General Note 4
Export policy · RoDTEPFree · 0.7–10%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 2915

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
2915 11 00Formic acid7.5%Free1.2%
2915 12 10Sodium formateSalts of formic acid7.5%Free1.2%
2915 12 90OtherSalts of formic acid7.5%Free1.2%
2915 13 00Esters of formic acid7.5%Free1.2%
2915 21 00Acetic acid5%Free0.8%
2915 24 00Acetic anhydride7.5%Free0.8%
2915 29 10Calcium acetateOther7.5%Free0.7%
2915 29 20Magnesium acetateOther7.5%Free0.7%
2915 29 30Manganese acetateOther7.5%Free0.7%
2915 29 90OtherOther7.5%Free0.7%
2915 31 00Ethyl acetate7.5%Free0.8%
2915 32 00Vinyl acetate7.5%Free0.7%
2915 33 00n-Butyl acetate7.5%Free0.7%
2915 36 00Dinoseb (ISO) acetate7.5%Free0.7%
2915 39 10Benzyl acetateOther7.5%Free0.7%
2915 39 20Bornyl acetate and iso bornylOtherSee tariffFree0.7%
2915 39 30Linalyl acetateOther7.5%Free0.7%
2915 39 40Methyl acetateOther7.5%Free0.7%
2915 39 50Phenyl propyl acetateOther7.5%Free0.7%
2915 39 60Terpinyl acetateOther7.5%Free0.7%
2915 39 70Ortho tertiary butyl cyclohexylOtherSee tariffFree0.7%
2915 39 80Para tertiary butyl cyclohexylOtherSee tariffFree0.7%
2915 39 91Methyl cyclohexyl acetateOther10%Free10%
2915 39 92Ethylene glycol mono ethylOtherSee tariffFree0.7%
2915 39 99OtherOther7.5%Free0.7%
2915 40 10Monochloroacetic acid, theirMono-, di- or trichloroacetic acids, their salts and estersSee tariffFree0.7%
2915 40 20Dichloroacetic acid, theirMono-, di- or trichloroacetic acids, their salts and estersSee tariffFree0.7%
2915 40 30Trichloroacetic acid, theirMono-, di- or trichloroacetic acids, their salts and estersSee tariffFree0.7%
2915 50 00Propionic acid, its salts andSee tariffFree1.2%
2915 60 10Butanoic acids, their saltsButanoic acids, pentanoic acids, their salts and estersSee tariffFree0.7%
2915 60 20Pentanoic acids, their saltsButanoic acids, pentanoic acids, their salts and estersSee tariffFree0.7%
2915 70 10Palmitic acidPalmitic acid, stearic acid, their salts and esters7.5%Free0.7%
2915 70 20Stearic acidPalmitic acid, stearic acid, their salts and esters7.5%Free0.7%
2915 70 30Glycerol monostearatePalmitic acid, stearic acid, their salts and esters7.5%Free0.7%
2915 70 40H.C.O.Fatty acid (includingPalmitic acid, stearic acid, their salts and estersSee tariffFree0.9%
2915 70 50D.C.O. Fatty acidPalmitic acid, stearic acid, their salts and esters7.5%Free1.4%
2915 70 90OtherPalmitic acid, stearic acid, their salts and esters7.5%Free0.9%
2915 90 11Acetyl chloride7.5%Finance Act 2026——
2915 90 12Propionyl chloride7.5%Finance Act 2026——
2915 90 40Pivaloyl chlorideOther7.5%Free0.7%
2915 90 50N-valeryl chlorideOther7.5%Free0.7%
2915 90 60N-octanoyl chlorideOther7.5%Free0.7%
2915 90 70Neodecanoyl chlorideOther7.5%Free0.7%
2915 90 80Perfluorooctanoic acids and their salts7.5%Finance Act 2025——
2915 90 91Hexoic acid (caproic acid)Other7.5%Free0.7%
2915 90 92Octoic acid (caprylic acid)Other7.5%Free0.7%
2915 90 93Tri fluoro acetic acidOther7.5%Free0.7%
2915 90 94Ethyl difluoro acetateOther7.5%Free1.9% (cap ₹18.3 per kg.)
2915 90 95Ethyl trifluoro acetateOther7.5%Free0.7%
2915 90 96Triethyl orthoformate5%Finance Act 2026——
2915 90 99OtherOther7.5%Free0.7%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 2915

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 rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
5%Schedule I, S. No. 22229 or 3808 93Gibberellic acid (chapter-wide entry)
18%Schedule II, S. No. 3629All organic chemicals other than giberellic acid (chapter-wide entry)
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading 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 2915

An import pays three things: 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. A registered importer takes credit of the IGST.

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.

11 tariff items of this heading have a specific or compound duty (an amount per unit, or the higher of two) or a duty not shown here. Work those out from the quantity; the working above covers the lines charged on value alone.

Duty changed by the Finance Act 2025, 2026

One or more tariff lines of this heading were substituted by the Finance Act 2025 and 2026. The table above already shows the amended rate for those lines.

Three conditions at the port for food items

FSS Act compliance before clearance

Import of edible products is allowed only if the consignment meets the quality and packaging requirements of the Food Safety and Standards Act, 2006. Customs clears it after that is ensured.

Shelf life on the day of import

The product must have at least 60% of its original shelf life left, or three months before expiry, whichever is less, worked out from the dates on the label.

Notified food entry points only

Codes of this heading are in List B of Appendix V, so the goods can enter only through the ports, airports, land stations and ICDs in List A.

Export

Export Policy and RoDTEP for HSN 2915

Under Schedule 2 of ITC(HS) 2022 the 51 tariff items are marked: 47 Free, 4 not shown in the Schedule text. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 47 of the 51 tariff items, at 0.7–10% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. The food-import conditions above come from its General Notes.
  • 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 the heading is named in a rate entry.
  • 11 tariff items show “See tariff” because the duty cell of the Customs Tariff could not be read cleanly.

Official documents behind this page

  1. 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.
  2. 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.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. 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.
  5. ITC(HS) 2022, Schedule 1, General Notes regarding Import PolicyDGFT, as on 11 August 2025: General Note 4 and Appendix V (food import entry points).

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 with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 2915 at 5% / 18%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 5% / 7.5% / 10%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 2915 are marked: 47 Free, 4 not shown in the Schedule text. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 47 tariff items of heading 2915 at 0.7–10% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 2915 has 51 eight-digit tariff items in the Customs Tariff, from 2915 11 00 to 2915 90 99. GST returns and shipping documents use these eight-digit codes.