Where HSN 2918 11 90 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 2918 11 90
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 2918 11 90
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.
FSS Act compliance before clearance
The consignment must meet the quality and packaging requirements of the Food Safety and Standards Act, 2006 before customs clears it.
Shelf life on the day of import
At least 60% of the original shelf life, or three months before expiry, whichever is less.
Notified food entry points only
This code is in List B of Appendix V, so it can enter only through the entry points in List A.
Export Policy and RoDTEP for HSN 2918 11 90
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.7% of FOB value for exports from the domestic tariff area and 0.4% 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 2918
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 2918 11 10 | Lactic acidLactic acid, its salts and esters | 7.5% |
| 2918 11 20 | Calcium lactateLactic acid, its salts and esters | 7.5% |
| 2918 11 90 | OtherLactic acid, its salts and esters | 7.5% |
| 2918 12 00 | Tartaric acid | 7.5% |
| 2918 13 10 | Potassium bitartrateSalts and esters of tartaric acid | 7.5% |
| 2918 13 20 | Metroprolol tartrateSalts and esters of tartaric acid | 7.5% |
| 2918 13 90 | OtherSalts and esters of tartaric acid | 7.5% |
| 2918 14 00 | Citric acid | 7.5% |
| 2918 15 10 | Potassium citrateSalts and esters of citric acid | 7.5% |
| 2918 15 20 | Sodium citrateSalts and esters of citric acid | 7.5% |
| 2918 15 30 | Bismuth citrateSalts and esters of citric acid | Free |
| 2918 15 40 | Disodium hydrogen citrateSalts and esters of citric acid | 7.5% |
| 2918 15 50 | Ferric ammonium citrateSalts and esters of citric acid | 7.5% |
| 2918 15 90 | OtherSalts and esters of citric acid | 7.5% |
| 2918 16 10 | Calcium gluconateGluconic acid, its salts and esters | 7.5% |
| 2918 16 20 | Ferrous gluconateGluconic acid, its salts and esters | 7.5% |
| 2918 16 90 | OtherGluconic acid, its salts and esters | 7.5% |
| 2918 17 00 | 2, 2-Diphenyl-2-hydroxyacetic acid (benzilic acid) | 7.5% |
| 2918 18 00 | Chlorobenzilate (ISO) | 7.5% |
| 2918 19 10 | Benzeneacetic acid, alpha-hydroxy-alpha-phenyl-Other | 7.5% |
| 2918 19 20 | Cholic acidOther | 7.5% |
| 2918 19 30 | Ricinoleic acidOther | 7.5% |
| 2918 19 90 | OtherOther | 7.5% |
| 2918 21 10 | Salicylic acidSalicylic acid and its salts | 7.5% |
| 2918 21 20 | Sodium salicylateSalicylic acid and its salts | 7.5% |
| 2918 21 90 | OtherSalicylic acid and its salts | 7.5% |
| 2918 22 00 | O-Acetylsalicylic acid, its salts and esters | 7.5% |
| 2918 23 10 | Methyl salicylateOther esters of salicylic acid and their salts | 7.5% |
| 2918 23 20 | Amino salicylateOther esters of salicylic acid and their salts | 7.5% |
| 2918 23 30 | SalicylamideOther esters of salicylic acid and their salts | 7.5% |
| 2918 23 40 | Benzyl salicylateOther esters of salicylic acid and their salts | 7.5% |
| 2918 23 90 | OtherOther esters of salicylic acid and their salts | 7.5% |
| 2918 29 10 | Gallic acidOther | 7.5% |
| 2918 29 20 | Beta hydroxy napthoic acidOther | 7.5% |
| 2918 29 30 | Propyl gallateOther | 7.5% |
| 2918 29 90 | OtherOther | 7.5% |
| 2918 30 10 | Levulinic acidCarboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides… | 7.5% |
| 2918 30 20 | Ethyl aceto acetate (acetoacetic ester)Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides… | 7.5% |
| 2918 30 30 | Nalidixic acidCarboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides… | 7.5% |
| 2918 30 40 | Methyl aceto acetateCarboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides… | 7.5% |
| 2918 30 50 | Fluoro benzoyl butyric acidCarboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides… | 7.5% |
| 2918 30 70 | Methyl alpha-phenylacetoacetate | 7.5% |
| 2918 30 90 | OtherCarboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides… | 7.5% |
| 2918 91 00 | 2, 4, 5-T(ISO) (2, 4, 5-trichlorophenoxyacetic acid), its salts and esters | 7.5% |
| 2918 99 10 | Sodium phenoxy acetateOther | 7.5% |
| 2918 99 20 | Methyl (E)-2-[2-(chloro methyl) phenyl]-3- methoxyacrylateOther | 7.5% |
| 2918 99 30 | Goods specified in Supplementary Note 3 to this Chapter | 7.5% |
| 2918 99 40 | P-2-P methyl glycidic acid and its esters | 7.5% |
| 2918 99 90 | Other VIII. —ESTERS OF INORGANIC ACIDS OF NON- METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVESOther | 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.
- 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.