Where HSN 2915 21 00 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 Rate on HSN 2915 21 00
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.
Customs Duty on HSN 2915 21 00
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 Policy and RoDTEP for HSN 2915 21 00
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.8% of FOB value for exports from the domestic tariff area and 0.5% 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.
Other Codes Under HSN 2915
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 2915 11 00 | Formic acid | 7.5% |
| 2915 12 10 | Sodium formateSalts of formic acid | 7.5% |
| 2915 12 90 | OtherSalts of formic acid | 7.5% |
| 2915 13 00 | Esters of formic acid | 7.5% |
| 2915 21 00 | Acetic acid | 5% |
| 2915 24 00 | Acetic anhydride | 7.5% |
| 2915 29 10 | Calcium acetateOther | 7.5% |
| 2915 29 20 | Magnesium acetateOther | 7.5% |
| 2915 29 30 | Manganese acetateOther | 7.5% |
| 2915 29 90 | OtherOther | 7.5% |
| 2915 31 00 | Ethyl acetate | 7.5% |
| 2915 32 00 | Vinyl acetate | 7.5% |
| 2915 33 00 | n-Butyl acetate | 7.5% |
| 2915 36 00 | Dinoseb (ISO) acetate | 7.5% |
| 2915 39 10 | Benzyl acetateOther | 7.5% |
| 2915 39 20 | Bornyl acetate and iso bornylOther | See tariff |
| 2915 39 30 | Linalyl acetateOther | 7.5% |
| 2915 39 40 | Methyl acetateOther | 7.5% |
| 2915 39 50 | Phenyl propyl acetateOther | 7.5% |
| 2915 39 60 | Terpinyl acetateOther | 7.5% |
| 2915 39 70 | Ortho tertiary butyl cyclohexylOther | See tariff |
| 2915 39 80 | Para tertiary butyl cyclohexylOther | See tariff |
| 2915 39 91 | Methyl cyclohexyl acetateOther | 10% |
| 2915 39 92 | Ethylene glycol mono ethylOther | See tariff |
| 2915 39 99 | OtherOther | 7.5% |
| 2915 40 10 | Monochloroacetic acid, theirMono-, di- or trichloroacetic acids, their salts and esters | See tariff |
| 2915 40 20 | Dichloroacetic acid, theirMono-, di- or trichloroacetic acids, their salts and esters | See tariff |
| 2915 40 30 | Trichloroacetic acid, theirMono-, di- or trichloroacetic acids, their salts and esters | See tariff |
| 2915 50 00 | Propionic acid, its salts and | See tariff |
| 2915 60 10 | Butanoic acids, their saltsButanoic acids, pentanoic acids, their salts and esters | See tariff |
| 2915 60 20 | Pentanoic acids, their saltsButanoic acids, pentanoic acids, their salts and esters | See tariff |
| 2915 70 10 | Palmitic acidPalmitic acid, stearic acid, their salts and esters | 7.5% |
| 2915 70 20 | Stearic acidPalmitic acid, stearic acid, their salts and esters | 7.5% |
| 2915 70 30 | Glycerol monostearatePalmitic acid, stearic acid, their salts and esters | 7.5% |
| 2915 70 40 | H.C.O.Fatty acid (includingPalmitic acid, stearic acid, their salts and esters | See tariff |
| 2915 70 50 | D.C.O. Fatty acidPalmitic acid, stearic acid, their salts and esters | 7.5% |
| 2915 70 90 | OtherPalmitic acid, stearic acid, their salts and esters | 7.5% |
| 2915 90 11 | Acetyl chloride | 7.5% |
| 2915 90 12 | Propionyl chloride | 7.5% |
| 2915 90 40 | Pivaloyl chlorideOther | 7.5% |
| 2915 90 50 | N-valeryl chlorideOther | 7.5% |
| 2915 90 60 | N-octanoyl chlorideOther | 7.5% |
| 2915 90 70 | Neodecanoyl chlorideOther | 7.5% |
| 2915 90 80 | Perfluorooctanoic acids and their salts | 7.5% |
| 2915 90 91 | Hexoic acid (caproic acid)Other | 7.5% |
| 2915 90 92 | Octoic acid (caprylic acid)Other | 7.5% |
| 2915 90 93 | Tri fluoro acetic acidOther | 7.5% |
| 2915 90 94 | Ethyl difluoro acetateOther | 7.5% |
| 2915 90 95 | Ethyl trifluoro acetateOther | 7.5% |
| 2915 90 96 | Triethyl orthoformate | 5% |
| 2915 90 99 | OtherOther | 7.5% |
- 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 with the official source before you act on it.