Chapter 38
Headings in HSN Chapter 38
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 |
|---|---|---|---|---|
| 3801 | Artificial graphite; colloidal or semi- colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi- manufactures | 5% / 18% | 2.5% | 4 |
| 3802 | Activated carbon; activated natural mineral products; animal black, including spent animal black | 5% / 18% | 7.5% | 5 |
| 3803 | Tall oil, whether or not refined | 5% / 18% | 7.5% | 1 |
| 3804 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803 | 5% / 18% | 7.5% | 3 |
| 3805 | Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-… | 5% / 18% | 7.5% | 7 |
| 3806 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | 5% / 18% | 7.5% | 6 |
| 3807 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch | 5% / 18% | 7.5% | 3 |
| 3808 | Insecticides, rodenticides, fungicides, herbicides, anti products and plant-growth regulators, disinfectants products, put up in forms or packings for retail sale preparations or articles… | 5% / 18% | 5% / 10% | 57 |
| 3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dye- stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile… | 5% / 18% | 7.5% / 20% | 13 |
| 3810 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and… | 5% / 18% | 7.5% | 5 |
| 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for… | 5% / 18% | 10% | 5 |
| 3812 | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or… | 5% / 18% | 7.5% | 8 |
| 3813 | Preparations and charges for fire extinguishers; charged fire-extinguishing grenades | 5% / 18% | 10% | 5 |
| 3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 5% / 18% | 10% | 8 |
| 3815 | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included | 5% / 18% | 7.5% | 5 |
| 3816 | Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 38.01 | 5% / 18% | 7.5% | 1 |
| 3817 | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 | 5% / 18% | 7.5% | 3 |
| 3818 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics | 5% / 18% | Free | 4 |
| 3819 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals | 5% / 18% | 10% | 2 |
| 3820 | Anti-freezing preparations and prepared de-icing fluids | 5% / 18% | 10% | 1 |
| 3821 | Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells | 5% / 18% | 7.5% | 1 |
| 3822 | Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of… | 5% | 10% | 7 |
| 3823 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols | 5% / 18% | 7.5% | 9 |
| 3824 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not… | 5% / 18% | 7.5% / 20% | 20 |
| 3825 | Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter | 5% / 18% | 10% | 9 |
| 3826 | Biodiesel and mixtures thereof; not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals | 5% / 18% | 10% | 1 |
| 3827 | Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included | 5% / 18% | 7.5% | 19 |
No rows match — clear the filter to see all.
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.