Chapter 34
Headings in HSN Chapter 34
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 |
|---|---|---|---|---|
| 3401 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products… | 5% / 18% | 10% | 15 |
| 3402 | Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not… | 5% / 18% | 10% | 20 |
| 3403 | Lubricating preparations (including cutting- oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on… | 18% | 7.5% | 4 |
| 3404 | Artificial waxes and prepared waxes | 18% | 10% | 8 |
| 3405 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt… | 18% | 10% | 6 |
| 3406 | Candles, tapers and the like | 5% | 20% | 2 |
| 3407 | Modelling pastes, including those put up for children’s amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in… | 18% | 10% | 2 |
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.