India's chemical industry is the third largest in Asia and the sixth largest in the world — spanning basic industrial chemicals, specialty chemicals, agrochemicals, paints and coatings, pharmaceuticals, polymers, rubber, and a vast array of end-use applications that touch every sector of the economy.
From the basic chemical manufacturer in Ankleshwar or Vapi supplying industrial solvents to factories across the country, to the agrochemical distributor supplying pesticides and fertilizers to farmers through rural dealer networks, to the paint distributor serving construction companies and hardware retailers, to the plastics raw material supplier serving packaging manufacturers, to the rubber chemical supplier serving tyre companies — every chemical industry transaction generates a GST invoice with one mandatory element: the correct HSN code.
Chemical HSN code classification is uniquely complex for several reasons:
Chemistry and structure determine classification: Unlike most other products where visual characteristics determine classification, chemical products are classified based on their molecular structure, functional groups, degree of purity, and intended use. A chemical compound at 99% purity may be classified differently from the same compound at 85% purity. The same chemical compound with different molecular configurations may fall under different HSN codes.
Multiple classification principles apply: The HSN chemical chapters (28-38) follow the logic of organic and inorganic chemistry — with specific rules for mixed products, diluted products, aqueous solutions, and preparations vs pure substances.
GST rates are predominantly 18%: Most chemical products attract 18% GST — but critical exceptions exist (fertilizers at 0-5%, agricultural pesticides at 5%, soaps at 12-18%) that have significant commercial impact.
Regulatory compliance accompanies GST: Chemical products are often regulated under the Hazardous and Other Wastes (Management) Rules, the Manufacture, Storage, and Import of Hazardous Chemical Rules, and sector-specific regulations — creating compliance complexity alongside GST.
This comprehensive guide provides the complete HSN code reference for chemical products in India — covering industrial chemicals, inorganic chemicals, organic chemicals, fertilizers, pesticides, paints, plastics, rubber, soaps, and specialty chemicals — with applicable GST rates and how ERP Group's GST invoicing system automates correct chemical HSN billing.
Use ERP Group's Free HSN/SAC Finder → to find the correct HSN code for any chemical product instantly.
Chemical HSN Code Framework Overview
How Chemical Products Are Organized in the HSN System
Section VI — Chemical and Allied Industries (Chapters 28-38)
The primary chemical chapters in the HSN system fall under Section VI — "Products of the Chemical or Allied Industries":
| Chapter | Coverage |
|---|---|
| 28 | Inorganic chemicals, compounds of precious metals, rare earth metals |
| 29 | Organic chemicals (including APIs, solvents, intermediates) |
| 30 | Pharmaceutical products (covered in pharma guide) |
| 31 | Fertilizers |
| 32 | Tanning, dyeing extracts, pigments, paints, varnishes, inks |
| 33 | Essential oils, cosmetic preparations |
| 34 | Soaps, detergents, lubricants, polishes, waxes |
| 35 | Albumins, starches, glues, enzymes |
| 36 | Explosives, pyrotechnic products, matches |
| 37 | Photographic and cinematographic goods |
| 38 | Miscellaneous chemical products (pesticides, disinfectants, industrial preparations) |
Beyond Section VI — Chemical-Related Chapters:
- Chapter 39: Plastics and articles thereof
- Chapter 40: Rubber and articles thereof
The Three Chemical Classification Principles
Principle 1 — Pure Substance vs Preparation:
A chemically pure or defined composition substance (e.g., pure sodium hydroxide) is classified differently from a preparation (a mixture containing sodium hydroxide with other substances). Pure substances usually go to Chapters 28 or 29; preparations go to Chapter 38 or other chapters.
Principle 2 — Inorganic vs Organic:
Chapter 28 covers inorganic chemicals (metal oxides, acids, alkalies, salts of inorganic acids). Chapter 29 covers organic chemicals (carbon-containing compounds — except carbonates of some metals and a few others).
Principle 3 — Use Does Not Determine Chapter (Usually):
Unlike food products where "agricultural use" changes the GST rate, chemical classification is generally based on the product's chemical nature — not its intended use. However, some chapters (Chapter 31 for fertilizers, Chapter 38 for pesticides) do reflect end-use classification.
Chemical GST Rate Structure
Understanding Chemical GST Before Looking Up Codes
18% GST — The Dominant Rate for Industrial Chemicals
18% GST applies to most industrial chemical products — including most inorganic chemicals (Chapter 28), most organic chemicals (Chapter 29), most paints and varnishes (Chapter 32), most soaps and detergents (Chapter 34), and most plastics and rubber (Chapters 39, 40).
5% GST — Agricultural Chemicals
5% GST applies to:
- Agricultural pesticides (insecticides, herbicides, fungicides — for crop protection use)
- Disinfectants (when used for agricultural/plant protection purposes)
This 5% rate for agrochemicals is a deliberate GST Council policy to keep crop protection chemicals affordable for farmers.
0% GST — Fertilizers
0% GST (Exempt) applies to:
- Most chemical fertilizers specifically notified — urea, DAP, MOP, NPK fertilizers in the CBIC notification
- Organic manure
Fertilizer exemption is a major agricultural support policy — keeping essential crop nutrition inputs free of tax.
12% GST — Specific Chemical Products
12% GST applies to:
- Soaps (certain categories)
- Some specific chemical preparations
28% GST — Rare in Core Chemicals
28% GST is rarely applicable to industrial chemicals — but applies to some end-consumer-facing chemical products like certain cosmetic preparations and personal care products with a luxury connotation.
For chemical manufacturers and traders, read our comprehensive guide on billing software for chemical manufacturers India.
Chapter 28 — Inorganic Chemicals
Complete HSN Reference for Inorganic Chemicals
Chapter 28 covers inorganic chemicals — compounds that do not primarily contain carbon in their molecular structure (with specific exceptions like carbonates, cyanides, carbides).
Acids — Industrial Inorganic Acids
| Product | HSN Code | GST Rate |
|---|---|---|
| Hydrochloric acid (muriatic acid) | 2806 10 | 18% GST |
| Sulphuric acid (H₂SO₄) | 2807 00 | 18% GST |
| Oleum (fuming sulphuric acid) | 2807 00 | 18% GST |
| Nitric acid (HNO₃) | 2808 00 | 18% GST |
| Mixed sulphonitric acid | 2808 00 | 18% GST |
| Phosphoric acid | 2809 20 | 18% GST |
| Hydrofluoric acid | 2811 11 | 18% GST |
| Boric acid | 2810 00 | 18% GST |
| Chromic acid | 2819 10 | 18% GST |
| Perchloric acid | 2811 19 | 18% GST |
Alkalies and Bases
| Product | HSN Code | GST Rate |
|---|---|---|
| Sodium hydroxide (caustic soda, NaOH) | 2815 11 | 18% GST |
| Caustic soda solution | 2815 12 | 18% GST |
| Potassium hydroxide (caustic potash) | 2815 20 | 18% GST |
| Sodium carbonate (soda ash) | 2836 20 | 18% GST |
| Sodium bicarbonate (baking soda) | 2836 30 | 18% GST |
| Calcium carbonate (precipitated) | 2836 50 | 18% GST |
| Ammonium hydroxide | 2814 20 | 18% GST |
| Calcium hydroxide (slaked lime) | 2825 | 18% GST |
| Calcium oxide (quick lime) | 2825 | 18% GST |
Chlorine and Halogen Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Liquid chlorine (Cl₂) | 2801 10 | 18% GST |
| Bromine | 2801 30 | 18% GST |
| Iodine | 2801 20 | 18% GST |
| Fluorine | 2801 10 | 18% GST |
| Sodium hypochlorite (bleach solution) | 2828 10 | 18% GST |
| Calcium hypochlorite (bleaching powder) | 2828 10 | 18% GST |
Hydrogen, Oxygen, and Industrial Gases
| Product | HSN Code | GST Rate |
|---|---|---|
| Hydrogen (industrial gas) | 2804 10 | 18% GST |
| Oxygen (industrial) | 2804 40 | 18% GST |
| Nitrogen (industrial) | 2804 30 | 18% GST |
| Carbon dioxide (CO₂) | 2811 21 | 18% GST |
| Argon (noble gas) | 2804 21 | 18% GST |
| Helium | 2804 29 | 18% GST |
| Acetylene (industrial) | 2901 21 | 18% GST |
| Ammonia (anhydrous) | 2814 10 | 18% GST |
| Ammonia (aqueous solution) | 2814 20 | 18% GST |
Oxides and Peroxides
| Product | HSN Code | GST Rate |
|---|---|---|
| Hydrogen peroxide (H₂O₂) | 2847 00 | 18% GST |
| Titanium dioxide (TiO₂) | 2823 00 | 18% GST |
| Zinc oxide | 2817 00 | 18% GST |
| Iron oxides (ferric oxide, ferrous oxide) | 2821 | 18% GST |
| Lead oxide (litharge, red lead) | 2824 | 18% GST |
| Manganese dioxide | 2820 | 18% GST |
| Magnesium oxide | 2816 | 18% GST |
| Silicon dioxide (silica) | 2811 22 | 18% GST |
| Aluminium oxide (alumina) | 2818 | 18% GST |
Salts and Inorganic Compounds
| Product | HSN Code | GST Rate |
|---|---|---|
| Sodium chloride (industrial salt) | 2501 | 0% (Exempt) |
| Calcium chloride | 2827 20 | 18% GST |
| Ferric chloride (iron(III) chloride) | 2827 39 | 18% GST |
| Aluminium chloride | 2827 32 | 18% GST |
| Zinc chloride | 2827 49 | 18% GST |
| Sodium sulphate (Glauber's salt) | 2833 11 | 18% GST |
| Magnesium sulphate (Epsom salt) | 2833 21 | 18% GST |
| Aluminium sulphate (alum) | 2833 22 | 18% GST |
| Ferrous sulphate (iron sulphate) | 2833 29 | 18% GST |
| Copper sulphate | 2833 25 | 18% GST |
| Sodium silicate (water glass) | 2839 11 | 18% GST |
| Potassium permanganate | 2841 61 | 18% GST |
| Sodium phosphates (TSP, DSP, MSP) | 2835 | 18% GST |
| Chromates and dichromates | 2841 50 | 18% GST |
Inorganic Salts Used in Agriculture/Water Treatment
| Product | HSN Code | GST Rate |
|---|---|---|
| Aluminium potassium sulphate (potassium alum) | 2833 30 | 18% GST |
| Ferric sulphate (for water treatment) | 2833 29 | 18% GST |
| Polyaluminium chloride (PAC) | 2827 32 | 18% GST |
| Sodium hexametaphosphate | 2835 39 | 18% GST |
Chapter 29 — Organic Chemicals
Complete HSN Reference for Organic Chemicals
Chapter 29 is the largest chemical chapter in the HSN system — covering the vast universe of organic (carbon-based) chemical compounds.
Hydrocarbons and Petroleum Derivatives
| Product | HSN Code | GST Rate |
|---|---|---|
| Benzene | 2902 20 | 18% GST |
| Toluene | 2902 30 | 18% GST |
| Xylene (mixed, ortho, meta, para) | 2902 41-44 | 18% GST |
| Styrene (for polymer production) | 2902 50 | 18% GST |
| Ethylbenzene | 2902 60 | 18% GST |
| Cyclohexane | 2902 11 | 18% GST |
| Naphthalene | 2902 90 | 18% GST |
Alcohols — Industrial Solvents and Feedstocks
| Product | HSN Code | GST Rate |
|---|---|---|
| Methanol (methyl alcohol) | 2905 11 | 18% GST |
| Ethanol (absolute alcohol, industrial) | 2905 12 | 18% GST |
| Propan-1-ol (propyl alcohol) | 2905 13 | 18% GST |
| Propan-2-ol (isopropyl alcohol, IPA) | 2905 12 | 18% GST |
| Butanols (n-butanol, iso-butanol) | 2905 14 | 18% GST |
| Ethylene glycol | 2905 31 | 18% GST |
| Propylene glycol | 2905 32 | 18% GST |
| Glycerine (crude/refined) | 2905 45 | 18% GST |
| Sorbitol | 2905 44 | 18% GST |
| Pentaerythritol | 2905 42 | 18% GST |
Industrial Solvents — Ethers, Ketones, Esters
| Product | HSN Code | GST Rate |
|---|---|---|
| Diethyl ether | 2909 11 | 18% GST |
| Tetrahydrofuran (THF) | 2909 49 | 18% GST |
| Acetone | 2914 11 | 18% GST |
| MEK (methyl ethyl ketone) | 2914 12 | 18% GST |
| MIBK (methyl isobutyl ketone) | 2914 13 | 18% GST |
| Ethyl acetate | 2915 31 | 18% GST |
| Butyl acetate (n-butyl) | 2915 32 | 18% GST |
| Vinyl acetate | 2915 32 | 18% GST |
| Dimethylformamide (DMF) | 2924 19 | 18% GST |
| Dimethyl sulphoxide (DMSO) | 2930 90 | 18% GST |
| N-methyl-2-pyrrolidone (NMP) | 2924 19 | 18% GST |
| Chloroform (trichloromethane) | 2903 13 | 18% GST |
| Carbon tetrachloride | 2903 14 | 18% GST |
| Methylene chloride (DCM) | 2903 12 | 18% GST |
Carboxylic Acids and Derivatives
| Product | HSN Code | GST Rate |
|---|---|---|
| Acetic acid (glacial acetic acid) | 2915 21 | 18% GST |
| Acetic anhydride | 2915 24 | 18% GST |
| Formic acid | 2915 11 | 18% GST |
| Oxalic acid | 2917 11 | 18% GST |
| Citric acid | 2918 14 | 18% GST |
| Tartaric acid | 2918 12 | 18% GST |
| Lactic acid | 2918 11 | 18% GST |
| Maleic anhydride | 2917 14 | 18% GST |
| Phthalic anhydride | 2917 35 | 18% GST |
| Adipic acid | 2917 12 | 18% GST |
| Stearic acid | 2915 70 | 18% GST |
| Oleic acid | 2916 11 | 18% GST |
Amines, Amino Compounds, and Nitrogen Compounds
| Product | HSN Code | GST Rate |
|---|---|---|
| Aniline | 2921 41 | 18% GST |
| Methylamine (mono, di, tri) | 2921 11 | 18% GST |
| Ethylenediamine (EDA) | 2921 21 | 18% GST |
| Hexamethylenediamine (HMDA) | 2921 29 | 18% GST |
| Urea (chemical grade, not fertilizer) | 2833 / 2915 | 18% GST |
| Caprolactam | 2933 71 | 18% GST |
| Melamine | 2933 61 | 18% GST |
| Formaldehyde | 2912 11 | 18% GST |
Pharmaceutical Chemical Building Blocks (APIs — Chapter 29)
| Product | HSN Code | GST Rate |
|---|---|---|
| Paracetamol (API bulk) | 2922 29 | 18% GST |
| Aspirin (acetylsalicylic acid, bulk) | 2918 23 | 18% GST |
| Penicillin (bulk API) | 2941 10 | 18% GST |
| Vitamins (bulk — not retail formulation) | 2936 | 18% GST |
| Antibiotics (bulk — not retail formulation) | 2941 | 18% GST |
For companies that manufacture pharmaceutical chemicals, read our guide on HSN code for pharma products India.
Chapter 31 — Fertilizers
Complete HSN Reference for Fertilizers
Chapter 31 is one of the most important chapters for India's agrochemical sector — and has the most taxpayer-friendly GST rates in the chemical sector.
Nitrogen Fertilizers — 0% GST (Most Notified)
| Product | HSN Code | GST Rate |
|---|---|---|
| Urea (fertilizer grade) | 3102 10 | 0% (Exempt — notified) |
| Ammonium nitrate | 3102 30 | 0% (Exempt — notified) |
| Ammonium sulphate | 3102 21 | 0% (Exempt — notified) |
| Calcium ammonium nitrate (CAN) | 3102 60 | 0% (Exempt — notified) |
| Calcium cyanamide | 3102 70 | 0% (Exempt — notified) |
| Sodium nitrate (fertilizer grade) | 3102 40 | 0% (Exempt — notified) |
Phosphate Fertilizers — 0% GST (Notified)
| Product | HSN Code | GST Rate |
|---|---|---|
| Diammonium phosphate (DAP) | 3105 20 | 0% (Exempt — notified) |
| Superphosphate (single, double, triple) | 3103 11-19 | 0% (Exempt — notified) |
| Basic slag (Thomas slag) | 3103 90 | 0% (Exempt — notified) |
Potassic Fertilizers — 0% GST (Notified)
| Product | HSN Code | GST Rate |
|---|---|---|
| Potassium chloride (MOP — Muriate of Potash) | 3104 20 | 0% (Exempt — notified) |
| Potassium sulphate (SOP) | 3104 30 | 0% (Exempt — notified) |
| Potassium nitrate | 3104 90 | 0% (Exempt — notified) |
Mixed/Complex Fertilizers
| Product | HSN Code | GST Rate |
|---|---|---|
| NPK fertilizers (notified formulations) | 3105 20 | 0% (Exempt — notified) |
| NP fertilizers (notified) | 3105 | 0% (Exempt — notified) |
| Other mineral/chemical fertilizers (Chapter 31 notified) | 3105 90 | 0% (Exempt — notified) |
Organic Fertilizers and Manure
| Product | HSN Code | GST Rate |
|---|---|---|
| Animal or vegetable fertilizers | 3101 00 | 0% (Exempt) |
| Organic manure | 3101 00 | 0% (Exempt) |
| Compost | 3101 00 | 0% (Exempt) |
| Bone meal (fertilizer) | 3101 00 | 0% (Exempt) |
| Vermicompost | 3101 00 | 0% (Exempt) |
| Neem cake (fertilizer) | 3101 00 | 0% (Exempt) |
Important Note: The fertilizer exemption covers specifically notified fertilizer grades intended for agricultural use. Industrial grade ammonium nitrate used for non-fertilizer purposes may attract different classification.
For chemical and agricultural input distributors, read our guide on GST software for mandi traders.
Chapter 32 — Paints, Varnishes, and Dyes
Complete HSN Reference for Paints and Coatings
Paints and Varnishes — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Paints (oil-based, alkyd) | 3208 10 | 18% GST |
| Paints (acrylic, vinyl — solvent-borne) | 3208 20 | 18% GST |
| Other paints (solvent-borne) | 3208 90 | 18% GST |
| Water-borne paints (emulsion, latex) | 3209 10 | 18% GST |
| Other water-borne paints | 3209 90 | 18% GST |
| Varnishes (clear lacquers, coatings) | 3208 | 18% GST |
| Enamels (decorative and industrial) | 3208 | 18% GST |
| Distemper (water-based wall coating) | 3210 00 | 18% GST |
| Primer and undercoat | 3210 00 | 18% GST |
| Anti-corrosive paints | 3208 90 | 18% GST |
| Marine paints | 3208 90 | 18% GST |
| Powder coatings | 3208 90 | 18% GST |
| Electrodeposition (ED) coatings | 3209 90 | 18% GST |
| Road marking paints | 3209 90 | 18% GST |
Pigments and Colouring Matter
| Product | HSN Code | GST Rate |
|---|---|---|
| Titanium dioxide pigment | 3206 11 | 18% GST |
| Carbon black (pigment) | 2803 00 | 18% GST |
| Zinc oxide (pigment) | 3206 | 18% GST |
| Iron oxide pigments (red, yellow, black) | 3206 49 | 18% GST |
| Chromium oxide pigments | 3206 49 | 18% GST |
| Ultramarine pigments | 3206 50 | 18% GST |
| Organic pigments (azo, phthalocyanine) | 3204 | 18% GST |
Dyes — Textile and Industrial
| Product | HSN Code | GST Rate |
|---|---|---|
| Reactive dyes (for textile) | 3204 16 | 18% GST |
| Acid dyes (for textile) | 3204 13 | 18% GST |
| Disperse dyes (for polyester) | 3204 15 | 18% GST |
| Vat dyes (for cotton) | 3204 14 | 18% GST |
| Direct dyes | 3204 12 | 18% GST |
| Basic dyes (cationic dyes) | 3204 11 | 18% GST |
| Sulphur dyes | 3204 17 | 18% GST |
| Fluorescent brightening agents (optical brighteners) | 3204 20 | 18% GST |
| Food colourants | 3203 / 3204 | 18% GST |
| Hair dyes (professional, chemical grade) | 3305 90 | 18% GST |
Printing Inks
| Product | HSN Code | GST Rate |
|---|---|---|
| Printing inks (all types — offset, flexo, gravure) | 3215 | 18% GST |
| Ink-jet printing inks | 3215 19 | 18% GST |
| Writing inks | 3215 90 | 18% GST |
Chapter 33 — Essential Oils and Cosmetic Chemicals
Complete HSN Reference for Essential Oils and Fragrance Chemicals
Essential Oils — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Menthol (peppermint oil derivative) | 2906 11 | 18% GST |
| Peppermint oil | 3301 29 | 18% GST |
| Rose oil (attar of roses) | 3301 29 | 18% GST |
| Eucalyptus oil | 3301 29 | 18% GST |
| Lemon grass oil | 3301 29 | 18% GST |
| Sandalwood oil (chandan) | 3301 29 | 18% GST |
| Clove oil | 3301 29 | 18% GST |
| Citronella oil | 3301 29 | 18% GST |
| Turpentine oil | 3805 | 18% GST |
| Aroma/fragrance compounds (industrial) | 3302 | 18% GST |
Cosmetic and Personal Care Chemicals — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Perfumes and toilet water | 3303 | 18% GST |
| Shampoo (chemical/commercial grade) | 3305 10 | 18% GST |
| Hair conditioners and preparations | 3305 90 | 18% GST |
| Skin cream base chemicals | 3304 99 | 18% GST |
| Sunscreen/UV protection chemicals | 3304 99 | 18% GST |
| Nail polish | 3304 30 | 18% GST |
| Cosmetic preparations | 3304 | 18% GST |
Chapter 34 — Soaps, Detergents, and Lubricants
Complete HSN Reference for Cleaning and Lubrication Products
Soaps — Rate Varies by Type and Use
| Product | HSN Code | GST Rate |
|---|---|---|
| Toilet soap (body wash, bath soap bars) | 3401 11 | 18% GST |
| Soap flakes and powder (laundry) | 3401 20 | 18% GST |
| Industrial soap (for cleaning machinery) | 3401 20 | 18% GST |
| Shaving soap and cream | 3401 11 | 18% GST |
| Glycerine soap (transparent) | 3401 11 | 18% GST |
| Liquid soap (hand wash) | 3401 11 | 18% GST |
Synthetic Detergents — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Detergent powder (washing powder) | 3402 20 | 18% GST |
| Liquid detergent (surface active preparations) | 3402 20 | 18% GST |
| Detergent cake (washing bar, Rin, Wheel) | 3402 20 | 18% GST |
| Industrial cleaners (degreasers) | 3402 90 | 18% GST |
| Dishwashing liquid | 3402 20 | 18% GST |
| Surface active agents (raw — LABSA, SLES) | 3402 11-19 | 18% GST |
| LABSA (Linear Alkyl Benzene Sulphonic Acid) | 3402 11 | 18% GST |
| SLES (Sodium Laureth Sulphate) | 3402 11 | 18% GST |
| Cocamidopropyl betaine | 3402 13 | 18% GST |
Lubricants and Industrial Oils
| Product | HSN Code | GST Rate |
|---|---|---|
| Lubricating oil (engine oil — refined) | 2710 19 | 18% GST |
| Gear oil | 2710 19 | 18% GST |
| Hydraulic oil | 2710 19 | 18% GST |
| Cutting oil (machining, metalworking fluid) | 3403 19 | 18% GST |
| Lubricating grease | 2710 19 | 18% GST |
| Transformer oil (electrical insulating oil) | 2710 19 | 18% GST |
| Petroleum jelly (vaseline, industrial) | 2712 10 | 18% GST |
| Paraffin wax | 2712 20 | 18% GST |
| Silicone oil (lubricant) | 3910 | 18% GST |
Polishes and Waxes
| Product | HSN Code | GST Rate |
|---|---|---|
| Floor polishes (wax-based) | 3405 20 | 18% GST |
| Shoe polish | 3405 10 | 18% GST |
| Car wax and polishes | 3405 90 | 18% GST |
| Metal polishes | 3405 40 | 18% GST |
| Furniture polish | 3405 90 | 18% GST |
Chapter 35 — Albumins, Starches, Glues, and Enzymes
Complete HSN Reference for Industrial Binders and Proteins
Starches and Modified Starches
| Product | HSN Code | GST Rate |
|---|---|---|
| Corn starch (industrial) | 1108 12 | 18% GST |
| Wheat starch | 1108 11 | 18% GST |
| Potato starch | 1108 13 | 18% GST |
| Modified starches (for industrial use) | 3505 10 | 18% GST |
| Dextrins | 3505 10 | 18% GST |
| Tapioca starch | 1108 14 | 18% GST |
Glues and Adhesives
| Product | HSN Code | GST Rate |
|---|---|---|
| Animal glue (hide glue, bone glue) | 3503 | 12% GST |
| Dextrin glue | 3505 20 | 18% GST |
| Industrial casein glue | 3501 | 12% GST |
| PVA glue (polyvinyl acetate adhesive) | 3506 91 | 18% GST |
| Cyanoacrylate adhesive (super glue) | 3506 91 | 18% GST |
| Epoxy adhesive | 3506 91 | 18% GST |
| Rubber-based adhesive | 3506 91 | 18% GST |
| Hot melt adhesive | 3506 91 | 18% GST |
| Gum tape adhesive | 3506 91 | 18% GST |
Enzymes — Industrial
| Product | HSN Code | GST Rate |
|---|---|---|
| Amylases (industrial, for textile/food) | 3507 90 | 18% GST |
| Proteases (industrial) | 3507 90 | 18% GST |
| Lipases (industrial) | 3507 90 | 18% GST |
| Cellulases (textile processing) | 3507 90 | 18% GST |
| Rennet (for cheese making) | 3507 10 | 12% GST |
Chapter 38 — Agrochemicals and Industrial Chemical Preparations
Complete HSN Reference for Pesticides and Industrial Preparations
Chapter 38 is commercially critical for India's large agrochemical sector — covering pesticides, insecticides, herbicides, fungicides, and a wide range of industrial chemical preparations.
Insecticides — Agricultural Use at 5% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Chlorpyrifos (organophosphate insecticide) | 3808 91 | 5% GST |
| Imidacloprid (neonicotinoid insecticide) | 3808 91 | 5% GST |
| Lambda-cyhalothrin (pyrethroid) | 3808 91 | 5% GST |
| Cypermethrin (pyrethroid insecticide) | 3808 91 | 5% GST |
| Deltamethrin | 3808 91 | 5% GST |
| Acephate | 3808 91 | 5% GST |
| Profenofos | 3808 91 | 5% GST |
| Thiamethoxam | 3808 91 | 5% GST |
| Fipronil | 3808 91 | 5% GST |
| Malathion | 3808 91 | 5% GST |
| Endosulfan (where still permitted) | 3808 91 | 5% GST |
| Emamectin benzoate | 3808 91 | 5% GST |
| Spiromesifen | 3808 91 | 5% GST |
Herbicides and Weedicides — 5% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Glyphosate | 3808 93 | 5% GST |
| 2,4-D (herbicide) | 3808 93 | 5% GST |
| Atrazine | 3808 93 | 5% GST |
| Pendimethalin | 3808 93 | 5% GST |
| Metribuzin | 3808 93 | 5% GST |
| Butachlor | 3808 93 | 5% GST |
| Pretilachlor | 3808 93 | 5% GST |
| Fenoxaprop | 3808 93 | 5% GST |
| Metolachlor | 3808 93 | 5% GST |
| Imazethapyr | 3808 93 | 5% GST |
| Clodinafop-propargyl | 3808 93 | 5% GST |
Fungicides and Plant Disease Control — 5% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Mancozeb | 3808 92 | 5% GST |
| Carbendazim | 3808 92 | 5% GST |
| Copper oxychloride | 3808 92 | 5% GST |
| Copper hydroxide | 3808 92 | 5% GST |
| Metalaxyl | 3808 92 | 5% GST |
| Propiconazole | 3808 92 | 5% GST |
| Tebuconazole | 3808 92 | 5% GST |
| Trifloxystrobin | 3808 92 | 5% GST |
| Azoxystrobin | 3808 92 | 5% GST |
| Chlorothalonil | 3808 92 | 5% GST |
| Hexaconazole | 3808 92 | 5% GST |
| Sulphur (agricultural fungicide) | 3808 92 | 5% GST |
Nematicides, Rodenticides, and Other Pesticides — 5% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Carbofuran (nematicide) | 3808 91 | 5% GST |
| Phorate (nematicide/insecticide) | 3808 91 | 5% GST |
| Zinc phosphide (rodenticide) | 3808 91 | 5% GST |
| Aluminium phosphide (fumigant) | 3808 91 | 5% GST |
| Brodifacoum (rodenticide) | 3808 91 | 5% GST |
| Plant growth regulators | 3808 93 | 5% GST |
| Ethephon (plant growth regulator) | 3808 93 | 5% GST |
| Gibberellic acid | 3808 93 | 5% GST |
Household/Non-Agricultural Pesticides — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Household mosquito repellent (Good Knight, Mortein) | 3808 91 | 18% GST |
| Cockroach repellent/killer (household) | 3808 91 | 18% GST |
| Rat poison (household use) | 3808 91 | 18% GST |
| Ant killer (household) | 3808 91 | 18% GST |
| Insect repellent sprays (household aerosol) | 3808 91 | 18% GST |
Critical Distinction: Agricultural pesticides (crop protection) attract 5% GST. The same active ingredient in a household insecticide formulation may attract 18% GST. The intended end-use (agricultural field vs household) determines the rate.
Disinfectants and Antiseptics
| Product | HSN Code | GST Rate |
|---|---|---|
| Hospital/industrial disinfectants | 3808 94 | 18% GST |
| Antiseptic preparations | 3808 94 | 18% GST |
| Hand sanitizer | 3808 94 | 18% GST |
| Quaternary ammonium disinfectants | 3808 94 | 18% GST |
| Phenol-based disinfectants (Lysol) | 3808 94 | 18% GST |
| Bleach-based disinfectants | 2828 | 18% GST |
Industrial Chemical Preparations
| Product | HSN Code | GST Rate |
|---|---|---|
| Antifreeze preparations | 3820 00 | 18% GST |
| Hydraulic brake fluids | 3819 00 | 18% GST |
| Rust preventers and inhibitors | 3824 90 | 18% GST |
| Water treatment chemicals | 3824 90 | 18% GST |
| Cement additives | 3824 90 | 18% GST |
| Textile auxiliaries (sizing, finishing) | 3809 91 | 18% GST |
| Leather chemicals (tanning, dyeing) | 3809 91 | 18% GST |
| Paper chemicals (sizing agents) | 3809 92 | 18% GST |
| Flux (for soldering/welding) | 3810 | 18% GST |
| Chemical polishing preparations | 3810 10 | 18% GST |
| Ion exchange resins | 3914 | 18% GST |
| Catalysts (industrial) | 3815 | 18% GST |
| Chemical separating agents | 3825 | 18% GST |
| Composite diagnostic reagents | 3822 | 18% GST |
Chapter 39 — Plastics and Polymers
Complete HSN Reference for Plastic Raw Materials and Products
Primary Plastic Raw Materials — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Polyethylene (PE) — HDPE, LDPE, LLDPE | 3901 | 18% GST |
| Polypropylene (PP) granules/resin | 3902 10 | 18% GST |
| Polystyrene (PS) granules | 3903 11-19 | 18% GST |
| Expandable polystyrene (EPS) | 3903 11 | 18% GST |
| ABS (acrylonitrile butadiene styrene) | 3903 20 | 18% GST |
| PVC (polyvinyl chloride) resin | 3904 10 | 18% GST |
| Plasticised PVC (flexible PVC compound) | 3904 21-22 | 18% GST |
| PVDC (polyvinylidene chloride) | 3904 61 | 18% GST |
| PET (polyethylene terephthalate) resin | 3907 61 | 18% GST |
| Polycarbonate (PC) granules | 3907 40 | 18% GST |
| Nylon (polyamide) — PA6, PA6,6 | 3908 | 18% GST |
| PTFE (polytetrafluoroethylene) | 3904 61 | 18% GST |
| PBT (polybutylene terephthalate) | 3907 99 | 18% GST |
| Acrylic polymer (PMMA) | 3906 90 | 18% GST |
| Epoxy resins | 3907 30 | 18% GST |
| Polyurethane (PU) — raw material | 3909 50 | 18% GST |
| Phenol-formaldehyde resins (Bakelite) | 3909 10 | 18% GST |
| Urea-formaldehyde resins | 3909 20 | 18% GST |
| Melamine-formaldehyde resins | 3909 30 | 18% GST |
| Silicone resins/polymers | 3910 | 18% GST |
| Polyvinyl alcohol (PVA) | 3905 30 | 18% GST |
Plastic Products and Articles — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| PVC pipes and fittings | 3917 23 | 18% GST |
| HDPE pipes | 3917 21 | 18% GST |
| PP pipes | 3917 32 | 18% GST |
| Plastic containers and boxes | 3923 10 | 18% GST |
| Plastic bottles | 3923 30 | 18% GST |
| Plastic bags (woven, for industrial use) | 3923 21 | 18% GST |
| Plastic film and sheet | 3920 | 18% GST |
| Plastic plates, sheets | 3920 | 18% GST |
| Foam products (PU foam, EPS foam) | 3921 | 18% GST |
| Plastic tanks and vessels | 3925 10 | 18% GST |
| Plastic fittings for pipes | 3917 40 | 18% GST |
Chapter 40 — Rubber and Rubber Products
Complete HSN Reference for Rubber Raw Materials and Products
Natural and Synthetic Rubber — 5-12% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Natural rubber (NR) — raw | 4001 10 | 5% GST |
| Technically specified rubber (TSR — ISNR) | 4001 22 | 5% GST |
| Crepe rubber (para rubber sheets) | 4001 21 | 5% GST |
| Styrene-butadiene rubber (SBR) | 4002 11-19 | 5% GST |
| Butadiene rubber (BR) | 4002 20 | 5% GST |
| Butyl rubber (IIR) | 4002 70 | 5% GST |
| EPDM rubber | 4002 70 | 5% GST |
| Nitrile rubber (NBR) | 4002 51-59 | 5% GST |
| Neoprene (CR) rubber | 4002 40 | 5% GST |
| Silicone rubber (raw) | 3910 | 18% GST |
| Reclaimed rubber | 4003 | 5% GST |
| Rubber waste and scrap | 4004 | 5% GST |
Rubber Chemicals and Compounding Ingredients
| Product | HSN Code | GST Rate |
|---|---|---|
| Accelerators (CBS, MBT, MBTS, TMTD) | 3812 30 | 18% GST |
| Antioxidants (for rubber — 6PPD, TMQ) | 3812 30 | 18% GST |
| Carbon black (for rubber) | 2803 00 | 18% GST |
| Zinc oxide (for rubber vulcanization) | 2817 00 | 18% GST |
| Sulphur (vulcanizing agent) | 2503 00 | 18% GST |
| Silica (precipitated, for rubber) | 2811 22 | 18% GST |
| Process oil (extender/plasticizer) | 2710 19 | 18% GST |
Rubber Products — Industrial and Commercial
| Product | HSN Code | GST Rate |
|---|---|---|
| V-belts and timing belts | 4010 | 18% GST |
| Conveyor belts (rubber) | 4010 12 | 18% GST |
| Rubber hoses (industrial) | 4009 | 18% GST |
| Rubber gaskets and seals | 4016 93 | 28% GST |
| Rubber gloves (industrial) | 4015 19 | 18% GST |
| Rubber rollers | 4016 99 | 18% GST |
| Rubber mats and flooring | 4016 91 | 18% GST |
| Foam rubber (sponge rubber) | 4006 | 18% GST |
| Ebonite (hard rubber) | 4017 00 | 18% GST |
| Rubber thread | 4007 00 | 18% GST |
Chemical GST Rate Quick Reference Table
Summary of Chemical Products by GST Rate
0% GST — Exempt Chemical Products
| Category | Examples |
|---|---|
| Notified fertilizers | Urea, DAP, MOP, NPK, ammonium sulphate |
| Organic fertilizers | Compost, vermicompost, neem cake, bone meal |
| Industrial salt | Sodium chloride (NaCl — industrial) |
5% GST — Agricultural Chemicals
| Category | Examples |
|---|---|
| Agricultural insecticides | Chlorpyrifos, imidacloprid, lambda-cyhalothrin |
| Agricultural herbicides | Glyphosate, 2,4-D, pendimethalin, atrazine |
| Agricultural fungicides | Mancozeb, carbendazim, copper oxychloride |
| Nematicides and fumigants | Carbofuran, aluminium phosphide |
| Plant growth regulators | Ethephon, gibberellic acid |
| Natural rubber (raw) | NR, SBR, BR, nitrile, neoprene |
12% GST — Specific Chemical Products
| Category | Examples |
|---|---|
| Animal glues and casein | Hide glue, bone glue, casein adhesive |
| Rennet | Cheese-making enzyme |
18% GST — Most Industrial Chemicals
| Category | Examples |
|---|---|
| Inorganic acids | H₂SO₄, HCl, HNO₃, phosphoric acid |
| Alkalies | NaOH, KOH, soda ash, sodium bicarbonate |
| Industrial gases | Oxygen, nitrogen, hydrogen, CO₂ |
| Organic solvents | Acetone, ethyl acetate, toluene, xylene |
| Organic chemicals | APIs (bulk), intermediates, fine chemicals |
| Paints and varnishes | All paints, enamels, lacquers, primers |
| Dyes | Reactive, acid, disperse, direct, vat dyes |
| Soaps and detergents | Toilet soap, detergent powder, liquid |
| Lubricants | Engine oil, gear oil, hydraulic oil, grease |
| Plastics (raw) | PE, PP, PVC, PET, ABS, polycarbonate |
| Plastic products | Pipes, fittings, containers, sheets |
| Rubber chemicals | Accelerators, antioxidants, carbon black |
| Industrial preparations | Antifreeze, rust inhibitors, catalysts |
| Household pesticides | Mortein, Good Knight, cockroach killers |
Common Chemical HSN Classification Mistakes
The 9 Most Costly Chemical HSN Errors
Mistake 1 — Applying 18% to Agricultural Pesticides (Correct Rate: 5%)
The most financially impactful error in agrochemical distribution — billing agricultural pesticides (HSN 3808 91/92/93) at 18% GST instead of the correct 5% GST. This overcharges farmers by 13 percentage points. On a ₹10,000 pesticide order, this is ₹1,300 in excess GST — significant for price-sensitive agricultural customers.
Prevention: ERP Group's product master maintains agricultural pesticides at 5% rate — completely separated from household pesticide products at 18%.
Mistake 2 — Charging GST on Notified Fertilizers (Correct Rate: 0%)
Charging GST on urea, DAP, MOP, NPK, and other notified fertilizers. These are exempt — charging any GST creates overcharging for farmers and compliance complications.
Mistake 3 — Applying Same Rate to Household vs Agricultural Pesticides
Chlorpyrifos for crop protection = 5% GST. Chlorpyrifos in a household cockroach killer formulation = 18% GST. The same active ingredient — different formulation and end-use — different rate. Billing household pesticides at 5% is incorrect.
Mistake 4 — Using 18% for All Organic Solvents Without Checking Application
Some organic solvents used specifically as agricultural pesticide solvents may attract 5% GST when part of a registered pesticide formulation. Generic solvent supply at 18% vs pesticide-grade blending in a registered formulation may have different treatment.
Mistake 5 — Treating Industrial Glue Same as PVA Adhesive
Animal glue (HSN 3503) may attract 12% GST while synthetic PVA adhesive (HSN 3506 91) attracts 18% GST. Billing all adhesives at a uniform rate creates classification errors.
Mistake 6 — Applying Rubber Rate to Silicone Products
Natural and synthetic rubber raw materials (Chapter 40) attract 5% GST. Silicone polymers and silicone-based products (Chapter 39, HSN 3910) attract 18% GST. Silicone rubber is not classified the same as natural or synthetic rubber.
Mistake 7 — Not Differentiating Pure Chemical vs Preparation
A pure chemical (Chapter 28 or 29) may have a different rate than a preparation of the same chemical (Chapter 38 or 34). Pure sodium hypochlorite (Chapter 28) vs bleach-based disinfectant preparation (Chapter 38) — while both are 18% in this example, the classification principle matters for complex mixtures.
Mistake 8 — Using 18% on Natural Rubber (Correct Rate: 5%)
Raw natural rubber (HSN 4001) and reclaimed rubber (HSN 4003) attract 5% GST — not 18%. Rubber products and processed rubber goods attract 18%. The raw material vs processed product distinction is important for rubber supply chain businesses.
Mistake 9 — Not Separating Fertilizer from Agricultural Chemical Billing
A distributor selling both notified fertilizers (0% GST) and pesticides (5% GST) must maintain separate product configurations — mixing rates or applying a uniform 5% to both creates incorrect billing on fertilizers.
How ERP Group Automates Chemical HSN Billing
The Complete Chemical Business GST Compliance Platform
ERP Group — India's AI-Powered GST Billing & Cloud ERP Platform — provides comprehensive HSN code management for chemical businesses across manufacturing, distribution, and trading:
Chemical Product Master with HSN and Regulatory Configuration
ERP Group's GST invoicing system maintains a complete chemical product master where every product is configured with:
- Specific HSN code (fertilizer: 3102, pesticide: 3808, paint: 3209, polymer: 3901)
- Correct GST rate (0% for fertilizers, 5% for pesticides, 18% for most industrials)
- Regulatory classification (hazardous/non-hazardous, MSDS reference)
- Unit of measurement (KGS, LTR, TON, MT)
- Packaging configuration (drum, bag, IBC, cylinder)
Once configured, every invoice carries the correct HSN and rate automatically — zero manual rate selection.
Exempt Fertilizer Product Management
ERP Group maintains fertilizer products as exempt (0% GST) in the product master — the system will not add GST to fertilizer billing, and the invoice clearly shows "Exempt" rather than a GST amount. For distributors billing both fertilizers (exempt) and pesticides (5%) — ERP Group correctly separates these on the same invoice if needed.
Agrochemical Product Rate Management (5% vs 18%)
ERP Group allows agricultural pesticide formulations (5% GST) and household pesticide products (18% GST) to be maintained as separate products with their respective rates. A chlorpyrifos-based crop protection insecticide and a chlorpyrifos-based household spray are configured separately — each with their correct rate.
Hazardous Material Compliance Notes
ERP Group's invoice template for chemical products supports additional compliance fields — MSDS reference number, hazard class designation, emergency contact (for ADR transport) — alongside the standard GST compliance fields. This helps chemical businesses maintain regulatory compliance documentation alongside tax compliance.
Bulk Chemical Quantity Management
ERP Group's warehouse management system manages chemical inventory:
- Bulk quantities (kilograms, litres, metric tonnes)
- Lot/batch tracking for quality-controlled chemicals
- Multi-location warehouse with hazardous goods segregation
- Near-expiry tracking for reactive or unstable chemicals
- Reorder management for just-in-time chemical procurement
GSTR-1 Chemical HSN Table 12 Auto-Generation
For a chemical distributor billing products at 0% (fertilizers), 5% (pesticides), and 18% (industrial chemicals) — ERP Group automatically generates the HSN-wise summary for GSTR-1 Table 12, aggregating all invoices by HSN code and rate. This eliminates the complex manual aggregation that chemical businesses with multi-rate product portfolios face.
Free HSN/SAC Finder for Chemical Products
Use ERP Group's HSN/SAC Finder → to search any chemical product by name, common name, or CAS number and find the correct HSN code and applicable GST rate — before configuring it in the billing system.
Complete Chemical Business Platform
| Chemical Business Need | ERP Group Solution |
|---|---|
| Find chemical HSN code | HSN/SAC Finder |
| Configure HSN — fertilizer, pesticide, industrial | GST Invoicing System |
| Exempt fertilizer billing (0%) | Product master exempt configuration |
| Pesticide rate management (5% vs 18%) | Agricultural vs household separate products |
| Bulk chemical inventory | Warehouse Management System |
| Batch/lot tracking | WMS lot management |
| Dealer and customer management | CRM Software |
| Chemical business payroll | HR & Payroll Software |
| Complete financial accounting | Accounting Software |
| Retail chemical sales counter | POS Software |
| Income tax for chemical business | Income Tax Calculator |
| TDS on chemical purchases | TDS Calculator |
| Staff salary computation | Salary Calculator |
| Business investment ROI | ROI Calculator |
| CA audit support | CA Partner Program |
Conclusion — Correct Chemical HSN Codes Protect Compliance and Commercial Relationships
India's chemical industry — from the basic industrial chemical manufacturer to the agrochemical distributor supplying farmers, from the paint manufacturer to the plastics processor — operates with one of the most diverse GST rate structures in Indian commerce.
The key principles for chemical businesses:
Agricultural inputs get special rates:
- Fertilizers (notified): 0% GST — Chapter 31
- Agricultural pesticides: 5% GST — Chapter 38 (91/92/93)
- Natural rubber (raw): 5% GST — Chapter 40
Most industrial chemicals: 18% GST:
- Inorganic chemicals — Chapter 28
- Organic chemicals and solvents — Chapter 29
- Paints, dyes — Chapter 32
- Soaps, detergents, lubricants — Chapter 34
- Plastics raw materials and products — Chapter 39
- Processed rubber goods — Chapter 40
Critical distinctions:
- Agricultural pesticide (5%) vs household pesticide (18%)
- Notified fertilizer (0%) vs non-agricultural chemical (18%)
- Raw natural rubber (5%) vs processed rubber goods (18%)
Use ERP Group's Free HSN/SAC Finder → to find the correct HSN code and GST rate for any chemical product instantly.
ERP Group's GST invoicing system — with multi-rate chemical product master, exempt fertilizer handling, pesticide rate management, bulk inventory tracking through warehouse management system, complete financial management through accounting software, and dealer management through CRM software — is India's most comprehensive chemical business GST billing platform.
Book Your Free Demo — Chemical HSN Multi-Rate GST Billing Platform
👉 Book a Free Demo → — See ERP Group's chemical product HSN billing with exempt, 5%, and 18% rate management.
👉 Use Free HSN/SAC Finder → — Find HSN codes for all chemical products. Free and instant.
Related Tools and Guides for Chemical Businesses
- 🔧 HSN/SAC Finder → — Find chemical product HSN codes
- 🔧 Income Tax Calculator → — Chemical business income tax
- 🔧 TDS Calculator → — TDS on chemical purchases
- 🔧 Salary Calculator → — Chemical company payroll
- 🔧 ROI Calculator → — Chemical business investment returns
- 📄 Billing Software for Chemical Manufacturers India — Complete Guide
- 📄 HSN Code List for Trading Business India — Complete Guide
- 📄 HSN Code for Pharma Products India — Complete Guide
- 📄 How to Find HSN Code for Your Product India — Complete Guide
- 📄 GST Software for Mandi Traders — Complete Guide
© 2026 ERP Group — India's AI-Powered GST Billing & Cloud ERP Platform