GST Rate for Miscellaneous Chemical Products – HSN Chapter 38

HSN and GST Rate for Miscellaneous Chemical Products – HSN Chapter 38

In this article, we look at the HSN code and GST rate for miscellaneous chemical products which fall under Chapter 38 of HSN Code. HSN Chapter 38 does not cover:

  1. Artificial graphite (heading 3801);
  2. Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products put up as described in heading 3808;
  3. Products put up as charges for fire-extinguishers or put up in the fire- extinguishing grenades (heading 3813);
  4. Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 2106).
  5. Ash and residues (including sludges, other than sewage sludges), containing metals, arsenic or their mixtures and meeting the requirements of Note 3(a) or 3(b) to Chapter 26 (heading 2620);
  6. Medicaments (heading 3003 or 3004).
  7. Spend catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 3822 shall take precedence over any other heading in the Schedule;
Heading 3824 includes the following goods which are not to be classified in any other heading of this Schedule:

  • Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline- earth metals;
  • Fusel oil; Dippel’s oil;
  • Ink removers put up in packings for retail sale;
  • Stencil correctors, other correcting fluids and correction tapes (other than those of heading 9612), put up in packings for retail sale; and
  • Ceramic firing testers, fusible (for example, Seger cones).

Throughout the Schedule, “municipal waste’ means a waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices etc., road and payment sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term “municipal waste”, however, does not cover:
a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the Schedule;
b) Industrial waste;
c) Waste pharmaceuticals
d) Clinical waste

For the purposes of heading 3825, “sewage sludge” means sludge arising from the urban effluent treatment plant and includes pre-treatment waste, scouring and unstablished sludge. Stablished sludge when suitable for use as fertilizer is excluded (Chapter 31).

For the purposes of heading 3825, the expression “other wastes” applies to:

  1. Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);
  2. Waste organic solvents;
  3. Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
  4. Other wastes from chemical or allied industries.

The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710).

For the purposes of heading 3826, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

HSN Code HSN Item Description Policy Policy Conditions GST Rate in Percentage
         
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
3801 10 00 Artificial graphite Free 18
3801 20 00 Colloidal or semi-colloidal graphite Free 18
3801 30 00 Carbonaceous pastes for electrodes and similar pastes for furnace linings Free 18
3801 90 00 Other Free 18
3802 ACTIVATED CARBON; ACTIVATED NATURAL MINERAL PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL BLACK
3802 10 00 Activated carbon Free 18
3802 90 Other:
  Activated natural mineral products:
3802 90 11 Activated alumina Free 18
3802 90 12 Activated bauxite Free 18
3802 90 19 Other Free 18
3802 90 20 Animal black (for example, bone black and ivory black), including spent animal black Free 18
3803 00 00 Tall oil, whether or not refined Free 18
3804 RESIDUAL LYES FOR THE MANUFACTURE OF WOOD PULP, WHETHER OR NOT CONCENTRATED, DESUGARED OR CHEMICALLY TREATED, INCLUDING LIGNIN SULPHONATES, BUT EXCLUDING TALL OIL OF HEADING 3803
3804 00 Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of Heading 3803:
3804 00 10 Lignin sulphonates Free 18
3804 00 20 Concentrated sulphate lye Free 18
3804 00 90 Other Free 18
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 PARACYMENE; PINE OIL CONTAINING ALPHA- TERPINEOL AS THE MAIN CONSTITUENT
3805 10 Gum, wood or sulphate turpentine oils:
3805 10 10 Wood turpentine oil and spirit of turpentine Free 18
3805 10 20 Gum turpentine oil Free 18
3805 10 30 Sulphate turpentine oil Free 18
3805 90 Other:
3805 90 10 Terpenic oils produced by the distillation or other treatment of coniferous woods Free 18
3805 90 20 Crude dipentene Free 18
3805 90 30 Sulphite turpentine Free 18
3805 90 90 Other Free 18
3806 ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF; ROSIN SPIRIT AND ROSIN OILS; RUN GUMS
3806 10 Rosin and resin acids:
3806 10 10 Gum rosin Free 18
3806 10 90 Other Free 18
3806 20 00 Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts Free 18
3806 30 00 Easter gums Free 18
3806 90 Other:
3806 90 10 Run gums Free 18
3806 90 90 Other Free 18
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
3807 00 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on the vegetable pitch:
3807 00 10 Wood Tar Free 18
3807 00 20 Wood Tar oils, wood creosote, wood naphtha Free 18
3807 00 30 Vegetable pitch, brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch Free 18
3808 INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES, ANTI- SPROUTING PRODUCTS AND PLANT- GROWTH REGULATORS, DISINFECTANTS AND SIMILAR PRODUCTS, PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE OR AS PREPARATIONS OR ARTICLES (FOR EXAMPLE, SULPHUR-TREATED BANDS, WICKS AND CANDLES, AND FLY- PAPERS)
  Goods specified in Sub-heading Note 1 to this Chapter:
3808 52
3808 52 00 DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g. Free 18
3808 59 18
3808 59 00 Other 18
  Goods specified in Sub-heading Note 2 to this Chapter: Free
3808 61 18
3808 61 00 In packings of a net weight content not exceeding 300 g Free 18
3808 62 18
3808 62 00 In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg. Free 18
3808 69 18
3808 69 00 Other Free 18
  Others:
3808 91 Insecticides:
3808 9111 Aluminium phosphate (for example phostoxin) Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 12 Calcium cyanide) Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 13 D.D.V.P. (Dimethyle-dichloro-vinyl-phosphate) Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 21 Diaginal Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 22 Methyl bromide Restricted Import permitted as per Policy Condition 3 below. 18
3808 91 23 Dimethoate, technical grade Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 24 Melathion Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 31 Endosulphan, technical grade Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 32 Quinal phos Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 33 Isoproturon Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 34 Fenthion Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 35 Cipermethrin, technical grade Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 36 Allethrin Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 91 37 Synthetic pyrethrum Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
Other
3808 91 91 Repellants for insects such as flies, mosquito Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 92 Paper impregnated or coated with insecticides such as D.D.T coated paper Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 91 99 Other Free If registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof. 18
3808 92 Fungicides:
3808 92 10 Maneb Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 92 20 Sodium penta chlorophenate (santrobrite) Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 92 30 Thiram (tetra methyl thiuram disulphide) Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 92 40 Zineb Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 92 50 Copper oxychloride Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 92 90 Other Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 93 Herbicides. Anti-sprouting products and plant- growth regulated:
3808 93 10 Chloromethyl phenozy acetic acid (M.C.P.A) Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 93 20 2:4 Dichloro phenozy acetic acid and its esters Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 93 30 Gibberellic acid Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 93 40 Plant growth regulators Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 93 50 Weedicides and weed killing agents Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 93 90 Other Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 94
3808 94 00 Disinfectants Free If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. 18
3808 99 Other:
3808 99 10 Pesticides,  not elsewhere specified or included Free 18
3808 99 90 Other Free 18
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, PAPER, LEATHER OR LIKE INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED
3809 10 00 With a basis of amylaceous substances Free 18
  Other:
3809 91 Of a kind used in the textile or like industries:
3809 91 10 Textile assistant mordanting agents Free 18
3809 91 20 Textile assistants desizing agents Free 18
3809 91 30 Textile assistants dispersing agents Free 18
3809 91 40 Textile assistants emulsifying agents Free 18
3809 91 50 Textile assistants – hydro sulphite formaldehyde compound (Rongalite or formusul) Free 18
3809 91 60 Textile assistants textile preservatives Free 18
3809 91 70 Textile assistants water proofing agents Free 18
3809 91 80 Prepared textile glazings, dressings and mordants Free 18
3809 91 90 Other Free 18
3809 92 00 Of a kind used in the paper or like industries Free 18
3809 93 Of a kind used in the leather or like industries:
3809 93 10 Fatty oil or pull up oil Free 18
3809 93 90 Other Free 18
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 OTHER MATERIALS; PREPARATIONS OF A KIND USED AS CORES OR COATINGS FOR WELDING ELECTRODES OR RODS
3810 10 Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials:
3810 10 10 Pickling preparation and other soldering, brazing or welding powder or pastes Free 18
3810 10 20 Thermite portion for welding (alumina thermic heat generators) Free 18
3810 10 90 Other Free 18
3810 90 Other:
3810 90 10 Preparation of a kind used as cores or coatings for welding electrodes and rods Free 18
3810 90 90 Other Free 18
3811 ANTI-KNOCK PREPARATIONS, OXIDATION INHIBITORS, GUM INHIBITORS, VISCOSITY IMPROVERS, ANTI-CORROSIVE PREPARATIONS AND OTHER PREPARED ADDITIVES, FOR MINERAL OILS (INCLUDING GASOLINE) OR FOR OTHER LIQUIDS USED FOR
THE SAME PURPOSES AS MINERAL OILS
  Anti-knock preparations:
3811 11 00 Based on lead compounds Free 18
3811 19 00 Other Free 18
  Additives for lubricating oils:
3811 21 00 Containing petroleum oils or oils obtained from bituminous minerals Free 18
3811 29 00 Other Free 18
3811 90 00 Other Free 18
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 PLASTICS
3812 10 00 Prepared rubber accelerators Free 18
3812 20 Compound plasticizers for rubber or plastics:
3812 20 10 Phthalate plasticizers Free 18
3812 20 90 Other Free 18
3812 30 Anti-oxidising preparations and other compound stabilizers for rubber or plastics:
3812 31
3812 31 00 Mixtures of oligomers of 2, 2, 4-trimethyl-1, 2- dihydroquinoline (TMQ) Free 18
3812 39 Other:
3812 39 10 Anti-oxidants for rubber Free 18
3812 39 20 Softeners for rubber Free 18
3812 39 30 Vulcanizing agents for rubber Free 18
3812 39 90 Other Free 18
3813 00 00 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Free 18
3814 ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT OR VARNISH REMOVERS
3814 00 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers:
3814 00 10 Organic composite solvents and thinners, not elsewhere specified or included Free 18
3814 00 20 Prepared paint or varnish removers Free 18
3815 REACTION INITIATORS, REACTION ACCELERATORS AND CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED
  Supported catalysts:
3815 11 00 With nickel or nickel compounds as the active substance Free 18
3815 12 With precious metal or precious metal compounds as the active substance:
3815 12 10 Platinum or palladium catalysts with a base of activated carbon Free 18
3815 12 90 Other Free 18
3815 19 00 Other Free 18
3815 90 00 Other Free 18
3816 00 00 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 Free 18
3817 MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHALENES, OTHER THAN THOSE OF HEADING 2707 OR 2902
3817 00 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of Heading 2707 or 2902:
  Mixed alkylbenzenes:
3817 00 11 Linear alkylbenzenes Free 18
3817 00 19 Other Free 18
3817 00 20 Mixed alkylnaphthalenes Free 18
3818 CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS
3818 00 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics:
3818 00 10 Undefused silicon wafers Free
3818 00 90 Other Free
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
3819 00 10 Hydraulic brake fluids Free 18
3819 00 90 Other Free 18
3820 00 00 Anti-freezing preparations and prepared deicing fluids Free 18
3821 00 00 Prepared culture media for development or maintenance of micro-organism (Including viruses and the like) or of plant, human or animal cells Free 18
3822 DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING,  PREPARED DIAGNOSTIC OR LABORATORY REAGENTS WHETHER OR NOT ON A BACKING, OTHER THAN THOSE OF HEADING 3002 OR 3006; CERTIFIED REFERENCE MATERIALS
3822 00 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials:
  For medical diagnosis:
3822 00 11 Pregnancy confirmation reagent Free 18
3822 00 12 Reagent for diagnosing AIDS Free 18
3822 00 19 Other Free 18
3822 00 90 Other Free 18
3823 INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL FATTY ALCOHOLS
Industrial monocarboxylic fatty acids; acid oils from refining
3823 11 Stearic acid:
  Palm stearin:
3823 11 11 Crude Free Subject to conditions as specified in public notice issue in this behalf. 18
3823 11 12 RBD Free Subject to conditions as specified in public notice issue in this behalf. 18
3823 11 19 Other Free Subject to conditions as specified in public notice issue in this behalf. 18
3823 11 90 Other stearic acid or stearin Free 18
3823 12 00 Oleic acid Free 18
3823 13 00 Tall oil fatty acids Free 18
3823 19 00 Other Free 18
3823 70 Industrial fatty alcohols:
3823 70 10 Cetyl alcohol Free The import of any alcohol which is directly potable or can be used for making potable alcohol is, however, not permitted. 18
3823 70 20 Lauryl alcohol Free The import of any alcohol which is directly potable or can be used for making potable alcohol is however not permitted. 18
3823 70 30 Oleyl alcohol Free The import of any 18
alcohol which is directly potable or can be used for making potable alcohol is however not permitted.
3823 70 40 Stearyl alcohol Free The import of any alcohol which is directly potable or can be used for making potable alcohol is however not permitted. 18
3823 70 90 Other Free The import of any alcohol which is directly potable or can be used for making potable alcohol is however not permitted. 18
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 ELSEWHERE SPECIFIED OR INCLUDED
3824 10 00 Prepared binders for foundry moulds or cores Free 18
3824 30 00 Non-agglomerated metal carbides mixed together or with metallic binders Free 18
3824 40 Prepared additives for cements, mortars or concretes:
3824 40 10 Damp proof or Water proof compounds Free 18
3824 40 90 Other Free 18
3824 50 Non-refractory mortars and concretes:
3824 50 10 Concretes ready to use known as “Ready-mix concrete (RMC)” Free 18
3824 50 90 Other Free 18
3824 60 Sorbitol other than that of sub-heading 2905 44:
3824 60 10 In aqueous solution Free 18
3824 60 90 Other Free 18
  Mixtures containing halogenated derivatives of methane, ethane or propane:
3824 71 00 Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocabons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) Restricted Import permitted as per Policy Condition 3 below. 18
3824 72 00 Containing bromochlorodifluoromethane, bromotrifluoromethane  or dibromotetrafluoro- ethanes Restricted Import permitted as per Policy Condition 3 below. 18
3824 73 00 Containing Hydrobromofluorocarbons (HBFCs) Restricted Import permitted as per Policy Condition 3 below. 18
3824 74 00 Containing Hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) Restricted Import permitted as per Policy Condition 3 below. 18
3824 75 00 Containing carbon tetrachloride Restricted Import permitted as per Policy Condition 3 below. 18
3824 76 00 Containing 1,1,1-trichloroethane (methyl chloroform) Restricted Import permitted as per Policy Condition 3 below. 18
3824 77 00 Containing bromomethane (methyl bromide)or bromochloromethane Restricted Import permitted as per Policy Condition 3 below. 18
3824 78 00 Containing perfluorocarbons (PFCs)or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (HCFCs) Free 18
3824 79 00 Other Free 18
Goods specified in Sub-heading Note 3 to this Chapter:
3824 81 00 Containing oxirane (ethylene oxide) Free 18
3824 82 00 Containing polychlorinated biphenls (PCBs), polychlorinated terphenyls(PCTs) or polybrominated biphenyls (PBBs) Free 18
3824 83 00 Containing tris (2,3-dibromopropyl) phosphate Free 18
3824 84
3824 84 00 Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1, 1, 1-
trichloro-2, 2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)
Free 18
3824 85
3824 85 00 Containing 1, 2, 3, 4, 5, 6- hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) Free 18
3824 86
3824 86 00 Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO) Free 18
3824 87
3824 87 00 Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride Free 18
3824 88
3824 88 00 Containing tetra-, penta-, hexa- hepta- or octabromodiphenyl ethers Free 18
3824 91
3824 91 00 Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1, 3, 2- dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2- oxido-1, 3, 2- dioxaphosphinan-5-yl) methyl] methylphosphonate: Free 18
3824 99 Other:
  Ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed polyethylene glycols; salts for curing or salting, surface tension reducing agents:
3824 99 11 Ammoniacal gas liquors and spent oxide produced in coal  gas purification Free 18
3824 99 12 Case hardening compound Free 18
3824 99 13 Heat transfer salts Free 18
3824 99 14 Mixture of diphenyl and diphenyl oxide as heat transfer medium Free 18
3824 99 15 Mixed polyethylene glycols Free 18
3824 99 16 Salts for curing or salting Free 18
3824 99 17 Surface tension reducing agents Free 18
  Electroplating salts; water treatment chemicals; ion exchanger,
correcting fluid; precipitated silica and silica gel; oil well chemical:
3824 99 21 Electroplating salts Free 18
3824 99 22 Water treatment chemicals; ion exchanger (INN) such as permiutits, zero-lites Free 18
3824 99 23 Gramaphone records making material Free 18
3824 99 24 Correcting fluid Free 18
3824 99 25 Precipitated silica and silica gel Free 18
3824 99 26 Oil well chemical Free 18
  Mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids – PCB type; dipping oil for treatment of grapes; Polybrominated biphenyls, polychlorinated biphenyls, Poly chlorinated terphenyls, crocidolite; goods of a kind know as “hazardous waste”; phosphogypsum:
3824 99 31 Mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine Free 18
3824 99 32 Ferrite powder Free 18
3824 99 33 Capacitor fluids – PCB type Free 18
3824 99 34 Dipping oil for treatment of grapes Free 18
3824 99 35 Poly brominated biphenyls, poly chlorinated biphenyls, Poly chlorinated terphenyls, crocidolite Free 18
3824 99 36 Goods of a kind known as “hazardous waste” Free 18
3824 99 37 Phosphogypsum Free 18
3824 99 38 Phosphonic Acid, Methyl-compound with (aminoimino methyl) urea (1: 1) Free 18
3824 99 90 Other Free 18
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
3825 10 00 Municipal waste Restricted 0
3825 20 00 Sewage sludge Restricted 0
3825 30 00 Clinical waste Restricted 0
  Waste organic solvents:
3825 41 00 Halogenated Restricted 18
3825 49 00 Other Restricted 18
3825 50 00 Wastes of metal picking liquors, hydraulic fluids, brake fluids and anti-freeze fluids Restricted 18
  Other wastes from chemical or allied industries:
3825 61 00 Mainly containing organic constituents Restricted 18
3825 69 00 Other Restricted 18
3825 90 00 Other Restricted 18
3826 00 00 Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of
petroleum oils and oils obtained from bituminous minerals
Free 12

 Import Policy Conditions

  1. Import of hazardous chemicals is permitted freely without an import licence, in accordance with the provisions of the Manufacture, Storage and Import Hazardous Chemicals Rules, 1989 (as amended from time to time) (made under the Environment (Protection) Act, 1986).
  2. Interim PIC procedure is to be followed in case of import of hazardous chemicals and pesticides. Details of Interim Prior Informed Consent (PIC) procedure of the Rotterdam Convention
  3. Import is permitted by actual users against a license from a country which is a party to the “Montreal Protocol on Substances that Deplete the Ozone Layer”. List of countries which are parties to the Montreal Protocol is in Appendix IV to this Schedule. However, import from countries, which are not parties to the Montreal Protocol is ‘Prohibited’.
  4. Under Section [9] of the Insecticides Act, 1968 all chemicals intended to be used as insecticides, rodenticides, fungicides, herbicides etc. [referred to as ‘insecticides’ under the Act] require mandatory registration for import. In cases, where the ‘insecticide’ is imported for non-insecticidal purpose, an import permit is necessary from the Registration Committee under the Department of Agriculture and Cooperation. The Registration Committee while granting registration or a permit for import of an insecticide spells out the conditions for import which inter alia, may include reference to the source of import. No ‘insecticide’ can be imported from a source other than that specified on the certificate of registration or the permit, as the case may be. In addition, the Registration Committee may issue regulatory guidelines from time to time with respect to safety, efficacy, quality etc. which warrant full compliance from importers.”

Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.

Disclaimer: This article has been updated as of 26/02/2020. Track this page for more updates on HSN and GST Rate for Cork and Cork Products – HSN Chapter 45

Post by Supreena

IndiaFilings is India's largest online compliance services platform dedicated to helping people start and grow their business, at an affordable cost. We were started in 2014 with the mission of making it easier for Entrepreneurs to start their business. We have since helped start and operate tens of thousands of businesses by offering a range of business services. Our aim is to help the entrepreneur on the legal and regulatory requirements, and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing.