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 CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
     
3801ARTIFICIAL 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 00Artificial graphiteFree18
3801 20 00Colloidal or semi-colloidal graphiteFree18
3801 30 00Carbonaceous pastes for electrodes and similar pastes for furnace liningsFree18
3801 90 00OtherFree18
3802ACTIVATED CARBON; ACTIVATED NATURAL MINERAL PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL BLACK
3802 10 00Activated carbonFree18
3802 90Other:
 Activated natural mineral products:
3802 90 11Activated aluminaFree18
3802 90 12Activated bauxiteFree18
3802 90 19OtherFree18
3802 90 20Animal black (for example, bone black and ivory black), including spent animal blackFree18
3803 00 00Tall oil, whether or not refinedFree18
3804RESIDUAL 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 00Residual 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 10Lignin sulphonatesFree18
3804 00 20Concentrated sulphate lyeFree18
3804 00 90OtherFree18
3805GUM, 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 10Gum, wood or sulphate turpentine oils:
3805 10 10Wood turpentine oil and spirit of turpentineFree18
3805 10 20Gum turpentine oilFree18
3805 10 30Sulphate turpentine oilFree18
3805 90Other:
3805 90 10Terpenic oils produced by the distillation or other treatment of coniferous woodsFree18
3805 90 20Crude dipenteneFree18
3805 90 30Sulphite turpentineFree18
3805 90 90OtherFree18
3806ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF; ROSIN SPIRIT AND ROSIN OILS; RUN GUMS
3806 10Rosin and resin acids:
3806 10 10Gum rosinFree18
3806 10 90OtherFree18
3806 20 00Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adductsFree18
3806 30 00Easter gumsFree18
3806 90Other:
3806 90 10Run gumsFree18
3806 90 90OtherFree18
3807WOOD 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 00Wood 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 10Wood TarFree18
3807 00 20Wood Tar oils, wood creosote, wood naphthaFree18
3807 00 30Vegetable pitch, brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitchFree18
3808INSECTICIDES, 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 00DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g.Free18
3808 5918
3808 59 00Other18
 Goods specified in Sub-heading Note 2 to this Chapter:Free
3808 6118
3808 61 00In packings of a net weight content not exceeding 300 gFree18
3808 6218
3808 62 00In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg.Free18
3808 6918
3808 69 00OtherFree18
 Others:
3808 91Insecticides:
3808 9111Aluminium phosphate (for example phostoxin)FreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 12Calcium cyanide)FreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 13D.D.V.P. (Dimethyle-dichloro-vinyl-phosphate)FreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 21DiaginalFreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 22Methyl bromideRestrictedImport permitted as per Policy Condition 3 below.18
3808 91 23Dimethoate, technical gradeFreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 24MelathionFreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 31Endosulphan, technical gradeFreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 32Quinal phosFreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 33IsoproturonFreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 34FenthionFreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 35Cipermethrin, technical gradeFreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 36AllethrinFreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 91 37Synthetic pyrethrumFreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
Other
3808 91 91Repellants for insects such as flies, mosquitoFreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 92Paper impregnated or coated with insecticides such as D.D.T coated paperFreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 91 99OtherFreeIf registered and not prohibited for import under the Insecticides Act, 1968 and formulations thereof.18
3808 92Fungicides:
3808 92 10ManebFreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 92 20Sodium penta chlorophenate (santrobrite)FreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 92 30Thiram (tetra methyl thiuram disulphide)FreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 92 40ZinebFreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 92 50Copper oxychlorideFreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 92 90OtherFreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 93Herbicides. Anti-sprouting products and plant- growth regulated:
3808 93 10Chloromethyl phenozy acetic acid (M.C.P.A)FreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 93 202:4 Dichloro phenozy acetic acid and its estersFreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 93 30Gibberellic acidFreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 93 40Plant growth regulatorsFreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 93 50Weedicides and weed killing agentsFreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 93 90OtherFreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 94
3808 94 00DisinfectantsFreeIf registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof.18
3808 99Other:
3808 99 10Pesticides,  not elsewhere specified or includedFree18
3808 99 90OtherFree18
3809FINISHING 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 00With a basis of amylaceous substancesFree18
 Other:
3809 91Of a kind used in the textile or like industries:
3809 91 10Textile assistant mordanting agentsFree18
3809 91 20Textile assistants desizing agentsFree18
3809 91 30Textile assistants dispersing agentsFree18
3809 91 40Textile assistants emulsifying agentsFree18
3809 91 50Textile assistants – hydro sulphite formaldehyde compound (Rongalite or formusul)Free18
3809 91 60Textile assistants textile preservativesFree18
3809 91 70Textile assistants water proofing agentsFree18
3809 91 80Prepared textile glazings, dressings and mordantsFree18
3809 91 90OtherFree18
3809 92 00Of a kind used in the paper or like industriesFree18
3809 93Of a kind used in the leather or like industries:
3809 93 10Fatty oil or pull up oilFree18
3809 93 90OtherFree18
3810PICKLING 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 10Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials:
3810 10 10Pickling preparation and other soldering, brazing or welding powder or pastesFree18
3810 10 20Thermite portion for welding (alumina thermic heat generators)Free18
3810 10 90OtherFree18
3810 90Other:
3810 90 10Preparation of a kind used as cores or coatings for welding electrodes and rodsFree18
3810 90 90OtherFree18
3811ANTI-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 00Based on lead compoundsFree18
3811 19 00OtherFree18
 Additives for lubricating oils:
3811 21 00Containing petroleum oils or oils obtained from bituminous mineralsFree18
3811 29 00OtherFree18
3811 90 00OtherFree18
3812PREPARED 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 00Prepared rubber acceleratorsFree18
3812 20Compound plasticizers for rubber or plastics:
3812 20 10Phthalate plasticizersFree18
3812 20 90OtherFree18
3812 30Anti-oxidising preparations and other compound stabilizers for rubber or plastics:
3812 31
3812 31 00Mixtures of oligomers of 2, 2, 4-trimethyl-1, 2- dihydroquinoline (TMQ)Free18
3812 39Other:
3812 39 10Anti-oxidants for rubberFree18
3812 39 20Softeners for rubberFree18
3812 39 30Vulcanizing agents for rubberFree18
3812 39 90OtherFree18
3813 00 00Preparations and charges for fire-extinguishers; charged fire-extinguishing grenadesFree18
3814ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT OR VARNISH REMOVERS
3814 00Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers:
3814 00 10Organic composite solvents and thinners, not elsewhere specified or includedFree18
3814 00 20Prepared paint or varnish removersFree18
3815REACTION INITIATORS, REACTION ACCELERATORS AND CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED
 Supported catalysts:
3815 11 00With nickel or nickel compounds as the active substanceFree18
3815 12With precious metal or precious metal compounds as the active substance:
3815 12 10Platinum or palladium catalysts with a base of activated carbonFree18
3815 12 90OtherFree18
3815 19 00OtherFree18
3815 90 00OtherFree18
3816 00 00Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801Free18
3817MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHALENES, OTHER THAN THOSE OF HEADING 2707 OR 2902
3817 00Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of Heading 2707 or 2902:
 Mixed alkylbenzenes:
3817 00 11Linear alkylbenzenesFree18
3817 00 19OtherFree18
3817 00 20Mixed alkylnaphthalenesFree18
3818CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS
3818 00Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics:
3818 00 10Undefused silicon wafersFree
3818 00 90OtherFree
3819HYDRAULIC 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 10Hydraulic brake fluidsFree18
3819 00 90OtherFree18
3820 00 00Anti-freezing preparations and prepared deicing fluidsFree18
3821 00 00Prepared culture media for development or maintenance of micro-organism (Including viruses and the like) or of plant, human or animal cellsFree18
3822DIAGNOSTIC 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 00Diagnostic 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 11Pregnancy confirmation reagentFree18
3822 00 12Reagent for diagnosing AIDSFree18
3822 00 19OtherFree18
3822 00 90OtherFree18
3823INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL FATTY ALCOHOLS
Industrial monocarboxylic fatty acids; acid oils from refining
3823 11Stearic acid:
 Palm stearin:
3823 11 11CrudeFreeSubject to conditions as specified in public notice issue in this behalf.18
3823 11 12RBDFreeSubject to conditions as specified in public notice issue in this behalf.18
3823 11 19OtherFreeSubject to conditions as specified in public notice issue in this behalf.18
3823 11 90Other stearic acid or stearinFree18
3823 12 00Oleic acidFree18
3823 13 00Tall oil fatty acidsFree18
3823 19 00OtherFree18
3823 70Industrial fatty alcohols:
3823 70 10Cetyl alcoholFreeThe import of any alcohol which is directly potable or can be used for making potable alcohol is, however, not permitted.18
3823 70 20Lauryl alcoholFreeThe import of any alcohol which is directly potable or can be used for making potable alcohol is however not permitted.18
3823 70 30Oleyl alcoholFreeThe import of any18
alcohol which is directly potable or can be used for making potable alcohol is however not permitted.
3823 70 40Stearyl alcoholFreeThe import of any alcohol which is directly potable or can be used for making potable alcohol is however not permitted.18
3823 70 90OtherFreeThe import of any alcohol which is directly potable or can be used for making potable alcohol is however not permitted.18
3824PREPARED 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 00Prepared binders for foundry moulds or coresFree18
3824 30 00Non-agglomerated metal carbides mixed together or with metallic bindersFree18
3824 40Prepared additives for cements, mortars or concretes:
3824 40 10Damp proof or Water proof compoundsFree18
3824 40 90OtherFree18
3824 50Non-refractory mortars and concretes:
3824 50 10Concretes ready to use known as “Ready-mix concrete (RMC)”Free18
3824 50 90OtherFree18
3824 60Sorbitol other than that of sub-heading 2905 44:
3824 60 10In aqueous solutionFree18
3824 60 90OtherFree18
 Mixtures containing halogenated derivatives of methane, ethane or propane:
3824 71 00Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocabons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)RestrictedImport permitted as per Policy Condition 3 below.18
3824 72 00Containing bromochlorodifluoromethane, bromotrifluoromethane  or dibromotetrafluoro- ethanesRestrictedImport permitted as per Policy Condition 3 below.18
3824 73 00Containing Hydrobromofluorocarbons (HBFCs)RestrictedImport permitted as per Policy Condition 3 below.18
3824 74 00Containing Hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs)RestrictedImport permitted as per Policy Condition 3 below.18
3824 75 00Containing carbon tetrachlorideRestrictedImport permitted as per Policy Condition 3 below.18
3824 76 00Containing 1,1,1-trichloroethane (methyl chloroform)RestrictedImport permitted as per Policy Condition 3 below.18
3824 77 00Containing bromomethane (methyl bromide)or bromochloromethaneRestrictedImport permitted as per Policy Condition 3 below.18
3824 78 00Containing perfluorocarbons (PFCs)or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (HCFCs)Free18
3824 79 00OtherFree18
Goods specified in Sub-heading Note 3 to this Chapter:
3824 81 00Containing oxirane (ethylene oxide)Free18
3824 82 00Containing polychlorinated biphenls (PCBs), polychlorinated terphenyls(PCTs) or polybrominated biphenyls (PBBs)Free18
3824 83 00Containing tris (2,3-dibromopropyl) phosphateFree18
3824 84
3824 84 00Containing 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)
Free18
3824 85
3824 85 00Containing 1, 2, 3, 4, 5, 6- hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)Free18
3824 86
3824 86 00Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)Free18
3824 87
3824 87 00Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluorideFree18
3824 88
3824 88 00Containing tetra-, penta-, hexa- hepta- or octabromodiphenyl ethersFree18
3824 91
3824 91 00Mixtures 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:Free18
3824 99Other:
 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 11Ammoniacal gas liquors and spent oxide produced in coal  gas purificationFree18
3824 99 12Case hardening compoundFree18
3824 99 13Heat transfer saltsFree18
3824 99 14Mixture of diphenyl and diphenyl oxide as heat transfer mediumFree18
3824 99 15Mixed polyethylene glycolsFree18
3824 99 16Salts for curing or saltingFree18
3824 99 17Surface tension reducing agentsFree18
 Electroplating salts; water treatment chemicals; ion exchanger,
correcting fluid; precipitated silica and silica gel; oil well chemical:
3824 99 21Electroplating saltsFree18
3824 99 22Water treatment chemicals; ion exchanger (INN) such as permiutits, zero-litesFree18
3824 99 23Gramaphone records making materialFree18
3824 99 24Correcting fluidFree18
3824 99 25Precipitated silica and silica gelFree18
3824 99 26Oil well chemicalFree18
 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 31Mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorineFree18
3824 99 32Ferrite powderFree18
3824 99 33Capacitor fluids – PCB typeFree18
3824 99 34Dipping oil for treatment of grapesFree18
3824 99 35Poly brominated biphenyls, poly chlorinated biphenyls, Poly chlorinated terphenyls, crocidoliteFree18
3824 99 36Goods of a kind known as “hazardous waste”Free18
3824 99 37PhosphogypsumFree18
3824 99 38Phosphonic Acid, Methyl-compound with (aminoimino methyl) urea (1: 1)Free18
3824 99 90OtherFree18
3825RESIDUAL 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 00Municipal wasteRestricted0
3825 20 00Sewage sludgeRestricted0
3825 30 00Clinical wasteRestricted0
 Waste organic solvents:
3825 41 00HalogenatedRestricted18
3825 49 00OtherRestricted18
3825 50 00Wastes of metal picking liquors, hydraulic fluids, brake fluids and anti-freeze fluidsRestricted18
 Other wastes from chemical or allied industries:
3825 61 00Mainly containing organic constituentsRestricted18
3825 69 00OtherRestricted18
3825 90 00OtherRestricted18
3826 00 00Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of
petroleum oils and oils obtained from bituminous minerals
Free12

 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.”

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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

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