Where HSN 3827 12 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 3827 12 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 |
|---|---|---|---|
| 18% | Schedule II, S. No. 113 | 3827 | Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included |
| 5% | Schedule I, S. No. 221 | 28 or 38 | Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 (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 3827 12 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 3827 12 00
Schedule 2 of ITC(HS) 2022 marks this tariff item Restricted (Subject to Policy Condition 2 of the Chapter). 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 3827
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 3827 11 00 | Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) | 7.5% |
| 3827 12 00 | Containing hydrobromofluorocarbons (HBFCs) | 7.5% |
| 3827 13 00 | Containing carbon tetrachloride | 7.5% |
| 3827 14 00 | Containing 1,1,1-trichloroethane (methyl chloroform) | 7.5% |
| 3827 20 00 | Containing bromochlorodifluoromethane (Halon- 1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402) | 7.5% |
| 3827 31 00 | Containing substances of sub-headings 2903 41 to 2903 48 | 7.5% |
| 3827 32 00 | Other, containing substances of sub-headings 2903 71 to 2903 75 | 7.5% |
| 3827 39 00 | Other | 7.5% |
| 3827 40 00 | Containing methyl bromide (bromomethane) or bromochloromethane | 7.5% |
| 3827 51 00 | Containing trifluoromethane (HFC-23) | 7.5% |
| 3827 59 00 | Other | 7.5% |
| 3827 61 00 | Containing 15% or more by mass of 1,1,1 -trifluoroethane (HFC-143a) | 7.5% |
| 3827 62 00 | Other, not included in the sub-heading above, containing 55% or more by mass of penta- fluoroethane (HFC-125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) | 7.5% |
| 3827 63 00 | Other, not included in the sub-headings above, containing 40% or more by mass of penta- fluoroethane (HFC-125) | 7.5% |
| 3827 64 00 | Other, not included in the sub-headings above, containing 30% or more by mass of 1,1,1,2- tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) | 7.5% |
| 3827 65 00 | Other, not included in the sub-headings above, containing 20% or more by mass of difluoro- methane (HFC-32) and 20% or more by mass of pentafluoroethane (HFC-125) | 7.5% |
| 3827 68 00 | Other, not included in the sub-headings above, containing substances of sub-headings 2903 41 to 2903 48 | 7.5% |
| 3827 69 00 | Other | 7.5% |
| 3827 90 00 | Other [Notfn. No. 87 / 2009-Cus., dt. 27.8.2009.] | 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.