18% GST Goods - HSN 3802 to 4201
Updated as on 1 September 2026
Current 18% GST reference for HSN 3802 to 4201, covering chemical products, plastics, rubber goods and saddlery, with important lower-rate exclusions identified separately.
Current framework: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded Notification No. 1/2017-Integrated Tax (Rate). Schedule II prescribes 18% IGST; intra-State supplies ordinarily attract 9% CGST + 9% SGST/UTGST.
Effective date: the revised goods-rate schedules generally took effect from 22 September 2025. That statutory date is retained. The webpage update date is 1 September 2026.
Contents
Current 18% GST Rate List - HSN 3802 to 4201
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 3802 | Activated carbon; activated natural mineral products; animal black, including spent animal black | 9% | 9% | 18% |
| 3803 00 00 | Tall oil, whether or not refined | 9% | 9% | 18% |
| 3804 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803 | 9% | 9% | 18% |
| 3805 | 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 | 9% | 9% | 18% |
| 3806 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | 9% | 9% | 18% |
| 3807 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or vegetable pitch | 9% | 9% | 18% |
| 3808 | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, other than the specified bio-pesticides listed in Schedule I | 9% | 9% | 18% |
| 3809 | Finishing agents, dye carriers to accelerate dyeing or fixing of dyestuffs and other products and preparations used in the textile, paper, leather or like industries, not elsewhere specified or included | 9% | 9% | 18% |
| 3810 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes; preparations used as cores or coatings for welding electrodes or rods | 9% | 9% | 18% |
| 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives for mineral oils or other liquids used for the same purposes | 9% | 9% | 18% |
| 3812 | Prepared rubber accelerators; compound plasticisers for rubber or plastics; anti-oxidising preparations and other compound stabilisers for rubber or plastics, including vulcanising agents | 9% | 9% | 18% |
| 3813 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades | 9% | 9% | 18% |
| 3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 9% | 9% | 18% |
| 3815 | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included | 9% | 9% | 18% |
| 3816 | Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 and other than dolomite ramming mix | 9% | 9% | 18% |
| 3817 | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 | 9% | 9% | 18% |
| 3818 | 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 | 9% | 9% | 18% |
| 3819 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals | 9% | 9% | 18% |
| 3820 | Anti-freezing preparations and prepared de-icing fluids | 9% | 9% | 18% |
| 3821 | Prepared culture media for development or maintenance of micro-organisms, viruses or plant, human or animal cells | 9% | 9% | 18% |
| 3823 | Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols | 9% | 9% | 18% |
| 3824 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries, including mixtures of natural products, not elsewhere specified or included | 9% | 9% | 18% |
| 3825 | Residual products of the chemical or allied industries, not elsewhere specified or included, except municipal waste, sewage sludge and other wastes specified in Note 6 to Chapter 38 | 9% | 9% | 18% |
| 3826 | Biodiesel, other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel | 9% | 9% | 18% |
| 3827 | Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included | 9% | 9% | 18% |
| 3901 to 3913 | All goods in primary forms covered by headings 3901 to 3913, including polymers, polyacetals, polyethers, epoxide resins, polycarbonates, polyesters, polyamides, amino-resins, phenolic resins, polyurethanes, silicones, cellulose derivatives and other specified natural or modified polymers | 9% | 9% | 18% |
| 3914 | Ion exchangers based on polymers of headings 3901 to 3913, in primary forms | 9% | 9% | 18% |
| 3915 | Waste, parings or scrap, of plastics | 9% | 9% | 18% |
| 3916 | Monofilament of which any cross-sectional dimension exceeds 1 mm; rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics | 9% | 9% | 18% |
| 3917 | Tubes, pipes and hoses, and fittings therefor, of plastics | 9% | 9% | 18% |
| 3918 | Floor coverings of plastics, whether or not self-adhesive, in rolls or tiles; wall or ceiling coverings of plastics | 9% | 9% | 18% |
| 3919 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls | 9% | 9% | 18% |
| 3920 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | 9% | 9% | 18% |
| 3921 | Other plates, sheets, film, foil and strip, of plastics | 9% | 9% | 18% |
| 3922 | Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics | 9% | 9% | 18% |
| 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 9% | 9% | 18% |
| 3924 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics, except goods specifically covered by another rate entry | 9% | 9% | 18% |
| 3925 | Builders' ware of plastics, not elsewhere specified or included | 9% | 9% | 18% |
| 3926 | Other articles of plastics and articles of materials of headings 3901 to 3914, other than goods specifically covered by the 5% or exemption schedules | 9% | 9% | 18% |
| 4002 | Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of heading 4001 products with heading 4002 products | 9% | 9% | 18% |
| 4003 | Reclaimed rubber in primary forms or in plates, sheets or strip | 9% | 9% | 18% |
| 4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | 9% | 9% | 18% |
| 4006 | Other forms and articles of unvulcanised rubber | 9% | 9% | 18% |
| 4007 | Vulcanised rubber thread and cord, other than latex rubber thread | 9% | 9% | 18% |
| 4008 | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber | 9% | 9% | 18% |
| 4009 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without fittings | 9% | 9% | 18% |
| 4010 | Conveyor or transmission belts or belting, of vulcanised rubber | 9% | 9% | 18% |
| 4011 | New pneumatic tyres of rubber, other than tyres specifically covered by the 5% Schedule or another special rate entry | 9% | 9% | 18% |
| 4012 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber | 9% | 9% | 18% |
| 4013 | Inner tubes of rubber, other than those specifically covered by the 5% Schedule | 9% | 9% | 18% |
| 4014 | Hygienic or pharmaceutical articles of vulcanised rubber other than hard rubber, other than goods specifically covered by the 5% or exemption schedules | 9% | 9% | 18% |
| 4015 | Articles of apparel and clothing accessories, including gloves, mittens and mitts, of vulcanised rubber other than hard rubber, other than goods specifically covered by a lower-rate entry | 9% | 9% | 18% |
| 4016 | Other articles of vulcanised rubber other than hard rubber, other than goods specifically covered by a lower-rate entry | 9% | 9% | 18% |
| 4017 | Hard rubber, for example ebonite, in all forms other than waste and scrap; articles of hard rubber | 9% | 9% | 18% |
| 4201 | Saddlery and harness for any animal, including traces, leads, knee pads, muzzles, saddle cloths, saddle bags and dog coats, of any material | 9% | 9% | 18% |
Goods in This Range Taxed at 5%
These specific entries are now covered by Schedule I at 5%. They should not be treated as 18% merely because a broader chapter or heading otherwise appears in Schedule II.
| HSN / Heading | Description | Current GST |
|---|---|---|
| 3808 | Specified bio-pesticides listed in Schedule I | 5% |
| 3816 | Dolomite ramming mix | 5% |
| 3818 | Silicon wafers | 5% |
| 3822 | All diagnostic kits or reagents, including certified reference materials | 5% |
| 3826 | Biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel | 5% |
| 3926 | Feeding bottles; plastic beads | 5% |
| 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | 5% |
| 4004 00 00 | Waste, parings or scrap of rubber (other than hard rubber) | 5% |
| 4007 | Latex rubber thread | 5% |
| 4011 | Rear tractor tyres and rear tractor tyre tubes | 5% |
| 4011 30 00 | New pneumatic tyres of rubber of a kind used on aircraft | 5% |
| 4011 70 00 | Tyres for tractors | 5% |
| 4011, 4013 | Pneumatic tyres or inner tubes of rubber used on/in bicycles, cycle-rickshaws and three-wheeled powered cycle-rickshaws | 5% |
| 4013 90 49 | Tubes for tractor tyres | 5% |
Important Classification Notes
The operative rate depends on the exact tariff item and description. This range contains several split headings: for example, specified bio-pesticides under 3808, dolomite ramming mix under 3816, silicon wafers under 3818, diagnostic kits/reagents under 3822, qualifying biodiesel under 3826, particular plastic goods under 3926, and specified rubber goods/tyres under Chapter 40 are subject to the 5% Schedule.
The old source contained the tariff number "3527" for mixtures of halogenated derivatives. This has been corrected to 3827. Entries that are no longer 18% have been removed from the main 18% table rather than repeated as current-rate goods.
Official GST Verification
Before invoicing or filing returns, verify the precise HSN and description in the operative notification, along with subsequent amendments, exemptions and classification clarifications.