The chemical hsn code depends on the substance: inorganic chemicals such as caustic soda and acids sit in Chapter 28, organic chemicals such as citric and acetic acid in Chapter 29, and prepared products such as resins and chemical mixtures in Chapters 32 to 39, and most of them carry GST at 18%. Sulphuric acid, nitric acid and ammonia, which feed the fertiliser industry, moved to 5% in the reform, and medical grade oxygen is 5%.
This hub lists the common chemicals, links every page in the chemicals and personal care group, and covers gas cylinders and shared rules. See also adhesives, thinner and fertilisers.
Chemicals: codes and GST rates
Item / HSN / GST- Sulphuric acid5%Fertiliser input
- Nitric acid5%Fertiliser input
- Ammonia5%Fertiliser input
- Hydrochloric acid18%Residual rate
- Caustic soda (sodium hydroxide)18%Flakes or lye
- Hydrogen peroxide, industrial18%Medicinal grade 5%
- Medical grade oxygen5%Specific entry
- Industrial oxygen, nitrogen, argon18%Gases
- Citric acid18%Acetic acid 2915 21
- Epoxy and polyester resins18%Primary forms
- Chemical preparations n.e.c.18%Binders, mixtures
- Gas cylinders (empty)18%Steel containers
- Gas regulators18%Valves
Quick facts
Chapters
28 inorganic, 29 organic, 30 to 38 productsGST rate
18% for most chemicals (9% CGST + 9% SGST)5% items
Sulphuric acid, nitric acid, ammonia, medical oxygen, fertilisersRate before the reform
18% for the fertiliser acidsDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
3824 for named chemicals that have their own heading
Chemical hsn code list
| Chemical | HSN | GST |
|---|---|---|
| Sulphuric acid | 2807 | 5% |
| Nitric acid | 2808 | 5% |
| Ammonia | 2814 | 5% |
| Hydrochloric acid | 2806 10 | 18% |
| Caustic soda flakes or lye | 2815 11 or 2815 12 | 18% |
| Soda ash | 2836 20 | 18% |
| Hydrogen peroxide | 2847 | 18%; medicinal grade 5% |
| Bleaching powder | 2828 10 | 18% |
| Medical oxygen | 2804 40 10 | 5% |
| Industrial oxygen, nitrogen | 2804 | 18% |
| Acetic acid | 2915 21 | 18% |
| Citric acid | 2918 14 | 18% |
| Methanol, solvents | 2905, 2902 | 18% |
| Epoxy resin | 3907 30 | 18% |
| Polyester resin | 3907 | 18% |
| Chemical preparations n.e.c. | 3824 99 | 18% |
Pages in the chemicals, medicines and personal care group
| Page | Main code | GST |
|---|---|---|
| Adhesives and glue | 3506 | 18% |
| Agarbatti | 3307 41 | 5% |
| Coal | 2701 | 5% |
| Cosmetics | 3304 | 5% or 18% |
| Fertilisers | 3102 | 5% |
| Medical devices | 9018 | 5% |
| Medicines | 3004 | 5% |
| Perfume and deodorant | 3303 | 18% |
| Pesticides | 3808 | 18% |
| Shampoo and hair oil | 3305 | 5% |
| Soap and detergent | 3401 | 5% or 18% |
| Thinner and solvents | 3814 | 18% |
Sulphuric acid gst rate and fertiliser inputs
Sulphuric acid, nitric acid and ammonia moved from 18% to 5% in the reform, to lower costs for fertiliser makers. The 5% applies to the chemical itself, whoever buys it. A battery maker or a chemical trader buying sulphuric acid also pays 5%. Fertilisers themselves are covered on the fertiliser page.
3824 hsn code gst rate
Heading 3824 holds prepared binders for foundry moulds, chemical products of the chemical industry not elsewhere specified, and mixtures. Ready mix concrete (3824 50) is also here. The rate is 18%. Use 3824 only after checking whether the product has its own heading, since many named chemicals and preparations do.
Oxygen cylinder, LPG cylinder and regulator hsn code
Empty steel cylinders for compressed or liquefied gases, including oxygen and LPG cylinders, are 7311 at 18%. Medical grade oxygen gas is 5% and industrial oxygen 18%. Gas regulators and valves are 8481 at 18%. Cylinder rental and refilling are services; refilling a customer's cylinder with gas is usually a supply of the gas.
Chemical trader's invoice
Chemical trader to a factory: Caustic soda flakes, HSN 2815 11, 2 tonnes, Rs 90,000, GST 18% Rs 16,200. Sulphuric acid, HSN 2807, 3 tonnes, Rs 30,000, GST 5% Rs 1,500. Total Rs 1,37,700.
Acid hsn code and gst rate summary
Acids are the most searched chemicals. Sulphuric acid (2807), nitric acid (2808) and ammonia (2814) are 5%. Hydrochloric acid (2806 10), phosphoric acid (2809), acetic acid (2915 21) and citric acid (2918 14) are 18%. Battery acid sold as diluted sulphuric acid follows the sulphuric acid entry at 5% if it is still sulphuric acid in the tariff sense; mixed electrolytes may be 3824 at 18%.
Resin hsn code and 3907
Epoxy resins (3907 30), polyester resins (3907 91 or 3907 99), polycarbonates and alkyd resins are primary forms of plastics under 3907 at 18%. Resin sold with a hardener as an adhesive kit is usually 3506; see adhesives.
Hydrochloric acid, hydrogen peroxide and other common chemicals
Hydrochloric acid used for cleaning and pickling metals is 2806 10 at 18%. Industrial hydrogen peroxide for bleaching and effluent treatment is 2847 at 18%, while medicinal grade hydrogen peroxide is 5%. Bleaching powder is 2828 10 at 18%. Soda ash and sodium bicarbonate are 2836 at 18%, and common salt sold to industry is nil under its own separate entry. Chemical traders often sell these in drums and carboys, and the HSN summary in GSTR-1 should show each chemical separately rather than lumping them under 3824.
This chemicals hub is a broad guide to Chapters 28 to 38 in the present schedule. Grade, purity and use can change the rate, so confirm each chemical's entry on the GST portal and consult a GST practitioner or chartered accountant before billing specialty products.
Frequently asked questions
Which GST rate applies to chemicals?
Most chemicals are 18%. Sulphuric acid, nitric acid, ammonia and medical grade oxygen are 5%.
What is the caustic soda hsn code?
Caustic soda is 2815, with 2815 11 for flakes, at 18%.
What is the sulphuric acid hsn code and gst rate?
Sulphuric acid is 2807, at 5% since the reform.
What is the 3824 hsn code?
3824 covers chemical products and preparations not elsewhere specified, including ready mix concrete, at 18%.
What is the oxygen cylinder hsn code?
Empty gas cylinders are 7311, at 18%. Medical oxygen gas is 5%.