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- Updated on : September 20, 2025
HSN Chapter 38: Miscellaneous Chemical Products Classification & GST India
HSN Code & GST Rate for Chemicals, Insecticides, Graphite - Chapter 38
HSN Chapter 38 maintains a predominantly standard GST structure post-September 2025 reforms, with most industrial chemicals and specialized products attracting the 18% GST rate, while receiving strategic support for essential sectors through highly favorable rates. Bio-pesticides, diagnostic kits, silicon wafers, and biodiesel receive 5% GST rates, reflecting India's commitment to sustainable agriculture, healthcare accessibility, electronics manufacturing, and renewable energy transitions within the comprehensive chemical products framework.
Key Classification Factors for Miscellaneous Chemical Products GST Rates
- Standard Industrial Rate: Most chemical products at 18% GST reflecting industrial applications
- Agricultural Support Priority: Bio-pesticides at highly favorable 5% GST
- Healthcare Accessibility: Diagnostic kits at 5% GST supporting medical services
- Technology & Environment Focus: Silicon wafers and biodiesel at favorable rates
Complete HSN Code Table: Miscellaneous Chemical Products (Chapter 38)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| Exempt | Municipal waste, sewage sludge, clinical waste | 3825 | 38251000, 38252000, 38253000, 38254100, 38254900 |
| 5% | Bio-pesticides (Bacillus thuringiensis, Trichoderma, Pseudomonas, Beauveria, NPV, Neem based pesticides, Cymbopogan) | 3808 | Various HSN codes under 3808 |
| 5% | Silicon wafers | 3818 | 38180010, 38180090 |
| 5% | All diagnostic kits or reagents including certified reference materials | 3822 | 38220011, 38220012, 38220019, 38220090 |
| 5% | Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel | 3826 | 38260000 |
| 18% | Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures | 3801 | 38011000, 38012000, 38013000, 38019000 |
| 18% | Activated carbon; activated natural mineral products; animal black, including spent animal black | 3802 | 38021000, 38029011, 38029012, 38029019, 38029020 |
| 18% | Tall oil, whether or not refined | 38030000 | 38030000 |
| 18% | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates | 3804 | 38040010, 38040020, 38040090 |
| 18% | Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent | 3805 | 38051010, 38051020, 38051030, 38059010, 38059020, 38059030 |
| 18% | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | 3806 | 38061010, 38061090, 38062000, 38063000, 38069010, 38069090 |
| 18% | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch | 3807 | 38070010, 38070020, 38070030 |
| 18% | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products (other than bio-pesticides) | 3808 | 38085200, 38085900, 38086100, 38086200, 38086900, 38085000 |
| 18% | Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations, of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included | 3809 | 38091000, 38099110, 38099120, 38099130, 38099140, 38099150 |
| 18% | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods | 3810 | 38101010, 38101020, 38101090, 38109010, 38109090 |
| 18% | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils | 3811 | 38111100, 38111900, 38112100, 38112900, 38119000 |
| 18% | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics; such as Vulcanizing agents for rubber | 3812 | 38123100, 38123910, 38123920, 38123930, 38123990, 38121000 |
| 18% | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades | 3813 | 38130000 |
| 18% | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 3814 | 38140010, 38140020 |
| 18% | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included | 3815 | 38151100, 38151210, 38151290, 38151900, 38159000 |
| 18% | Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 | 3816 | 38160000 |
| 18% | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 | 3817 | 38170011, 38170019, 38170020 |
| 18% | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics (other than silicon wafers) | 3818 | 38180010, 38180090 |
| 18% | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals | 3819 | 38190010, 38190090 |
| 18% | Anti-freezing preparations and prepared de-icing fluids | 3820 | 38200000 |
| 18% | Prepared culture media for the development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells | 3821 | 38210000 |
| 18% | Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols | 3823 | 38231111, 38231112, 38231119, 38231190, 38231200, 38231300 |
| 18% | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included | 3824 | 38248100, 38248200, 38248300, 38248400, 38248500, 38248600 |
| 18% | Residual products of the chemical or allied industries, not elsewhere specified or included (except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter) | 3825 | 38255000, 38256100, 38256900, 38259000 |
🧪 Strategic GST Structure for Miscellaneous Chemical Products - September 2025:
- Sustainable Agriculture Priority: Bio-pesticides at highly favorable 5% GST supporting organic farming and eco-friendly pest control
- Healthcare Accessibility: Diagnostic kits and reagents at 5% GST reducing medical testing costs and improving healthcare access
- Technology Manufacturing Support: Silicon wafers at 5% GST boosting electronics and semiconductor manufacturing
- Renewable Energy Transition: Biodiesel for blending at 5% GST supporting clean energy initiatives
- Industrial Chemical Standards: Most chemical products at standard 18% GST maintaining sector consistency
- Environmental Protection: Municipal waste and sewage sludge exempt supporting waste management
- Specialized Industry Support: Industrial chemicals at uniform rates ensuring manufacturing cost predictability
- Research & Development Benefits: Laboratory chemicals and reagents at favorable rates encouraging innovation
- Export Competitiveness: Balanced taxation supporting chemical product exports
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered targeted support for strategic sectors through the "Innovation & Sustainability Drive", significantly reducing rates on essential technology and environmental products. The elimination of the 12% GST slab and strategic reclassification reflect priorities for healthcare, technology, and environmental sustainability.
Key decisions for Chapter 38 include:
- Healthcare Accessibility: Diagnostic kits moved from 12% to 5% GST, dramatically reducing medical testing costs for hospitals and laboratories
- Technology Manufacturing Boost: Silicon wafers moved from 12% to 5% GST supporting electronics manufacturing and semiconductor industry growth
- Renewable Energy Support: Biodiesel for blending maintained at favorable 5% GST encouraging clean fuel adoption
- Sustainable Agriculture: Bio-pesticides at 5% GST supporting organic farming and eco-friendly agricultural practices
- Environmental Priority: Municipal waste and sewage sludge remain exempt supporting waste management infrastructure
- Industrial Consistency: Most chemical products maintained at standard 18% GST ensuring sector predictability
These reforms align with India's Digital India, Make in India, and Swachh Bharat initiatives, making essential technology inputs more affordable while supporting healthcare accessibility and environmental sustainability. The changes particularly benefit healthcare providers, electronics manufacturers, and sustainable technology adopters.
🧪 Expert GST for Chemical & Technology Industries
Professional tax consultancy for chemical manufacturing, diagnostics, electronics, and environmental technology under new GST structure
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.