Headings in HSN Chapter 29
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 2901 | Acyclic hydrocarbons | 5% / 18% | 2.5% | 10 |
| 2902 | Cyclic hydrocarbons | 5% / 18% | Free / 2.5% | 20 |
| 2903 | Halogenated derivatives of hydrocarbons | 5% / 18% | Free – 7.5% | 81 |
| 2904 | Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated | 5% / 18% | 5% | 26 |
| 2905 | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% / 18% | 2.5% – 20% | 35 |
| 2906 | Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% / 18% | 7.5% | 12 |
| 2907 | Phenols; phenol-alcohols | 5% / 18% | 7.5% | 23 |
| 2908 | Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol- alcohols | 5% / 18% | 7.5% | 8 |
| 2909 | Ethers, ether-alcohols, ether- phenols, ether-alcohol- phenols, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides (whether or not chemically defined)… | 5% / 18% | 7.5% | 29 |
| 2910 | Epoxides, epoxyalcohols, epoxyphenols and expoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% / 18% | 5% / 7.5% | 7 |
| 2911 | Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% / 18% | 7.5% | 2 |
| 2912 | Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde | 5% / 18% | 7.5% | 22 |
| 2913 | Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912 | 5% / 18% | 7.5% | 2 |
| 2914 | Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% / 18% | 7.5% | 40 |
| 2915 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% / 18% | 5% / 7.5% / 10% | 51 |
| 2916 | Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated… | 5% / 18% | 7.5% | 40 |
| 2917 | Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% / 18% | 5% / 7.5% | 34 |
| 2918 | Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% / 18% | Free / 7.5% | 49 |
| 2919 | Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% / 18% | 7.5% | 7 |
| 2920 | Esters of other inorganicacids of non-metals(excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% / 18% | 7.5% / 10% | 15 |
| 2921 | Amine- function compounds | 5% / 18% | 7.5% | 86 |
| 2922 | Oxygen-function amino-compounds | 5% / 18% | 5% / 7.5% | 62 |
| 2923 | Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined w.e.f. 1.5.2022 | 5% / 18% | 7.5% | 6 |
| 2924 | Carboxyamide-function compounds; amide-function compounds of onic acid | 5% / 18% | 7.5% | 21 |
| 2925 | Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds w.e.f. 1.5.2022 w.e.f. 1.5.2023 | 5% / 18% | 7.5% | 7 |
| 2926 | Nitrile-function compounds | 5% / 18% | 2.5% / 7.5% | 6 |
| 2927 | Diazo-, azo- or azoxy-compounds | 5% / 18% | 7.5% | 3 |
| 2928 | Organic derivatives of hydrazine or of hydroxylamine | 5% / 18% | 7.5% | 3 |
| 2929 | Compounds with other nitrogen function | 5% / 18% | 7.5% | 15 |
| 2930 | Organo-sulphur compounds | 5% / 18% | 7.5% | 27 |
| 2931 | Other organo-inorganic compounds | 5% / 18% | 7.5% | 36 |
| 2932 | Heterocyclic compounds with oxygen hetero- atom (s) only | 5% / 18% | 5% / 7.5% | 23 |
| 2933 | Heterocyclic compounds with nitrogen hetero-atom(s) only | 5% / 18% | 5% / 7.5% | 102 |
| 2934 | Nucleic acids and their salts; whether or not chemically defined; other heterocyclic compounds | 5% / 18% | 5% / 7.5% | 13 |
| 2935 | Sulphonamides | 5% / 18% | 7.5% | 18 |
| 2936 | Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or… | 5% / 18% | 7.5% | 18 |
| 2937 | Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used… | 5% / 18% | 7.5% | 12 |
| 2938 | Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives | 5% / 18% | 7.5% | 4 |
| 2939 | Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives | 5% / 18% | 7.5% | 29 |
| 2940 | Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than the products of heading 29.37… | 5% / 18% | 7.5% | 1 |
| 2941 | Antibiotics | 5% / 18% | 7.5% | 25 |
| 2942 | Other organic compounds | 5% / 18% | 7.5% | 18 |
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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.