The pesticides hsn code is 3808, which covers insecticides, fungicides, herbicides, plant growth regulators, rodenticides and disinfectants, and GST on pesticides is 18%. Bio-pesticides named in the Schedule I entry, such as specified strains of Bacillus thuringiensis and neem based products, are 5%.
Mosquito coils and vaporisers are 3808 at 18%, while mosquito nets are textile articles with a price test. Farm sprayers are 5%. The codes and a sample agri input bill follow; crop nutrients are covered under fertilisers.
Pesticides: codes and GST rates
Item / HSN / GST- Insecticides18%Including household sprays
- Fungicides18%Crop protection
- Herbicides and weedicides18%Weed control
- Plant growth regulators18%Gibberellic acid 5%
- Disinfectants18%Including phenyl
- Rodenticides18%Rat poison
- Listed bio-pesticides5%Named in Schedule I
- Mosquito coils, mats and liquid vaporisers18%Household insecticides
- Mosquito nets of textile5% or 18%Made up textile, price test
- Sprayers for farms5%Mechanical sprayers
Quick facts
HSN heading
3808: insecticides, fungicides, herbicides, disinfectantsGST rate
18% (9% CGST + 9% SGST)Bio-pesticides
5% for those listedSprayers
Farm sprayers 5%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
3105 for pesticides (that is fertilisers)
Pesticides hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Insecticides | 3808 91 | 18% |
| Fungicides | 3808 92 | 18% |
| Herbicides, weedicides | 3808 93 | 18% |
| Plant growth regulators | 3808 93 | 18% |
| Gibberellic acid | 3808 93 | 5% |
| Disinfectants | 3808 94 | 18% |
| Rodenticides | 3808 99 | 18% |
| Listed bio-pesticides | 3808 | 5% |
| Mosquito coils, mats, vaporisers | 3808 91 | 18% |
| Mosquito net | 6304 | 5% up to Rs 2,500 a piece |
| Knapsack and mechanical sprayers | 8424 | 5% |
Bio-pesticides at 5%
Schedule I lists specific bio-pesticides at 5%, including named strains of Bacillus thuringiensis, Bacillus sphaericus, Trichoderma, Pseudomonas, Beauveria, Metarhizium and neem based pesticides. A product must be one of those listed to get 5%; other bio products stay at 18%. Gibberellic acid has its own 5% entry.
Mosquito net hsn code and gst rate
Mosquito nets of textile are made up articles under 6304, taxed at 5% up to Rs 2,500 a piece and 18% above. Treated nets follow the same rule. Mosquito repellent coils, mats and liquid vaporisers are household insecticides under 3808 91 at 18%.
Agri input dealer's invoice
Agri input dealer to a farmer: Insecticide 1 litre, HSN 3808 91, 10 bottles, Rs 8,000, GST 18% Rs 1,440. Neem based bio-pesticide, HSN 3808, 10 bottles, Rs 3,000, GST 5% Rs 150. Total Rs 12,590.
Farmers cannot take credit, since they are not registered for most farm produce sales, so the 18% on pesticides is a cost of farming. Plantation companies and farm businesses that are registered and sell taxable goods may be able to claim it. See seeds.
Pesticides gst rate and the reform
Pesticides were 18% before 22 September and stayed at 18%, while fertilisers stayed at 5% and their key inputs came down. Farm groups had asked for lower rates on crop protection chemicals, but the general entry was not changed. Only the listed bio-pesticides and gibberellic acid sit at 5%. Dealers selling both fertilisers and pesticides carry two main rates.
Pesticides hsn code for technical grade and formulations
Pesticide makers buy technical grade active ingredients, often organic chemicals under Chapter 29 at 18%, and formulate them into products under 3808. Both sides are 18%, so credit flows. Formulations put up for retail sale and bulk technical material are both 3808 when they are pesticides; pure chemicals not yet formulated may stay in Chapter 29.
Pest control services
Pest control services for homes, offices and warehouses are services at 18%. The chemicals used are part of the service. Floor disinfectants and phenyl appear again under soap and detergent.
Pesticide codes here summarise heading 3808 and the bio-pesticide entry. Registration under the insecticides law does not decide the GST rate, so check the GST portal entry and ask a GST practitioner or chartered accountant before billing a product at 5%.
Frequently asked questions
What GST rate applies to pesticides?
Pesticides under 3808 are 18%. Listed bio-pesticides are 5%.
What is the pesticides hsn code?
Pesticides are 3808, such as 3808 91 for insecticides.
What is the mosquito net hsn code?
Mosquito nets are 6304, at 5% up to Rs 2,500 a piece.
Are bio-pesticides taxed at 5%?
Only the bio-pesticides named in the Schedule I entry are 5%.
What is the GST on mosquito coils?
Mosquito coils and vaporisers are 3808 91, at 18%.