CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.
About HSN Code 38
HSN code 38 is
a 2-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Miscellaneous chemical products.
This code falls under Chapter 38
(Miscellaneous Chemicals) of the Indian GST tariff.
The applicable GST rate is 18%
(CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 38?
HSN 38 refers to: Miscellaneous chemical products. It belongs to Chapter 38 (Miscellaneous Chemicals) of the GST tariff.
What is the GST rate for HSN code 38?
The GST rate for HSN code 38 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is HSN code 38 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 38 belong to?
HSN code 38 belongs to Chapter 38 of the GST tariff, which covers Miscellaneous Chemicals.