HSN Code for Chemical Products India 2026 — Complete Reference Guide

ERP Group Aug 31, 2026 29 min read GST & Tax Compliance
HSN Code for Chemical Products India 2026 — Complete Reference Guide

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

© 2026 ERP Group — India's AI-Powered GST Billing & Cloud ERP Platform

Got Questions?

Frequently Asked Questions

Most industrial chemical products in India attract 18% GST — covering the vast majority of inorganic chemicals (Chapter 28), organic chemicals (Chapter 29), paints and varnishes (Chapter 32), soaps and detergents (Chapter 34), plastics and polymers (Chapter 39), and rubber goods (Chapter 40 processed products). The 18% rate is the standard industrial chemical rate that applies to acids (sulphuric acid, hydrochloric acid, nitric acid), alkalies (sodium hydroxide, soda ash), industrial solvents (acetone, toluene, ethyl acetate, IPA), organic intermediates, plastic raw materials (PE, PP, PVC, PET, ABS), rubber chemicals, paints, dyes, adhesives, lubricants, and most Chapter 38 industrial preparations. Important exceptions to 18%: fertilizers (0% GST for notified fertilizers — urea, DAP, MOP, NPK), agricultural pesticides/insecticides/herbicides/fungicides (5% GST), and natural rubber raw materials (5% GST). These exceptions are critical for businesses in the agricultural input distribution segment. Use ERP Group's HSN/SAC Finder to verify the specific rate for any chemical product.

Yes — most chemical fertilizers in India are exempt from GST (0% rate) as per CBIC notifications. The specifically notified exempted fertilizers include urea (HSN 3102 10), diammonium phosphate/DAP (HSN 3105 20), muriate of potash/MOP (HSN 3104 20), single/double/triple superphosphates, ammonium sulphate, calcium ammonium nitrate (CAN), and NPK complex fertilizers in notified formulations. Organic fertilizers and manures (HSN 3101) — including compost, vermicompost, neem cake, bone meal, and other natural fertilizers — are also exempt. This fertilizer exemption is a deliberate policy to keep agricultural input costs low for Indian farmers. However, not all Chapter 31 products are automatically exempt — the exemption applies to specifically notified fertilizer grades for agricultural use. Chemical grade ammonium nitrate used for non-fertilizer purposes (like industrial or mining applications) may be classified differently. For businesses distributing both exempt fertilizers (0%) and taxable agrochemicals (5%), ERP Group's product master maintains both categories correctly in the same billing system — ensuring no GST is added to fertilizer invoices while 5% is correctly applied to pesticide invoices.

Agricultural pesticides and household pesticides have significantly different GST rates despite often containing the same active ingredients. Agricultural pesticides (crop protection chemicals — insecticides, herbicides, fungicides, nematicides, plant growth regulators) classified under HSN 3808 91/92/93 and used for protecting agricultural crops attract 5% GST. This 5% rate applies to registered crop protection formulations across all categories — granular, wettable powder, emulsifiable concentrate, suspension concentrate — when the product is a registered pesticide for agricultural use. Household pesticides — the same or different chemicals formulated for household insect control (mosquito coils, liquid vaporizers, sprays, cockroach killers) — classified under HSN 3808 91 but for household use attract 18% GST. The practical distinction is between products registered under the Insecticides Act 1968 for agricultural use (5%) versus household pest control products. Agrochemical distributors supplying farmers should ensure agricultural formulations are correctly configured at 5% in their billing system. A distributor who also supplies household pest control products (to hardware or grocery channels) must configure those separately at 18%. ERP Group's GST invoicing system supports this product-level rate differentiation within the same catalogue.

Paints in India are primarily classified under HSN Chapter 32 and attract 18% GST. The specific subheadings are: HSN 3208 — Paints and varnishes based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium (solvent-borne alkyd paints, oil-based paints, synthetic enamel). HSN 3209 — Paints and varnishes based on synthetic polymers dispersed or dissolved in an aqueous medium (water-based emulsion paints, latex paints, acrylic distemper). HSN 3210 — Other paints and varnishes (includes traditional oil-based paints not covered by 3208). The 18% GST rate applies uniformly to decorative paints (interior, exterior, wood finish), industrial paints (anti-corrosive, marine, road marking), powder coatings, primers, undercoats, and distemper. Pigments and dyes used in paint manufacturing (HSN 3206, 3204) are also at 18% GST. There is no rate differentiation between branded premium paints (Asian Paints, Berger, Dulux) and economy paints — all attract the same 18% GST. Paint raw materials (titanium dioxide pigment, extenders, solvents, resins) are also at 18% GST. For paint distributors using ERP Group's accounting software, all paint products are configured at 18% in the product master — billing staff select products, rates apply automatically.

Plastics and plastic products in India are generally taxed at 18% GST across both raw materials and finished products. Plastic raw materials (primary forms) — polyethylene (HDPE, LDPE, LLDPE), polypropylene, PVC resin, PET resin, polycarbonate, ABS, nylon, polystyrene, PTFE, polyurethane, epoxy resins, and other polymer granules/pellets/powder — are all classified under Chapter 39 and attract 18% GST. Finished plastic products — PVC pipes and fittings, plastic containers, plastic packaging materials, plastic sheets and films, plastic construction products — are also generally at 18% GST under Chapter 39. Some specific plastic products attract different rates based on their function rather than material: plastic furniture (18% GST as furniture), plastic bags used for packaging in trading context (18%), plastic medical devices or pharma containers (rate based on Chapter 90 or 30 application). The uniform 18% rate for most plastics makes billing relatively straightforward compared to agricultural chemicals — there are few rate exceptions within the plastics category. For plastics manufacturers and distributors, ERP Group's product master is configured with all plastic raw material and product codes at 18%, with the inventory management through ERP Group's warehouse management system tracking raw material consumption and finished goods production.

ERP Group's chemical distribution platform handles the full spectrum of chemical product GST rates — exempt (0%), 5%, and 18% — in a single integrated billing system. The approach is product master-based: each product in the distributor's catalogue is configured once with its correct HSN code and applicable GST rate — fertilizer products with 0% (exempt), pesticide products with 5%, and industrial chemical products with 18%. When billing staff creates a sales invoice and selects products — the system automatically applies the correct rate for each line item from the product master. A single invoice can contain products at different rates: fertilizer lines show exempt, pesticide lines show 5%, industrial chemical lines show 18% — all computed correctly in the same invoice. GSTR-1 Table 12 is automatically generated with the correct rate-wise HSN aggregation — separately showing exempt supplies, 5% supplies, and 18% supplies. For chemical businesses that receive mixed purchase invoices (containing both exempt and taxable products), ERP Group's GSTR-2B reconciliation through the accounting software correctly identifies and handles ITC eligibility for each component. This integrated multi-rate management is essential for agrochemical distributors who typically carry fertilizers (exempt), pesticides (5%), micronutrients, and general chemicals (18%) in the same warehouse.

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