Guide to HSN Chapter 38

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    Sub Chapters under HSN Chapter 38

    The following Sub Chapters fall under HSN Chapter 38:

    Sub Chapter
    Description
    Sub Chapter
    3801
    Description
    Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
    Sub Chapter
    38
    Description
    Micronutrients, which are covered under serial number 1(g) of Schedule 1, part (A) of the fertiliser control order , 1985 and are manufactured by the manufactureres which are registered under The Fertilizer Control Order, 1985
    Sub Chapter
    3802
    Description
    Activated carbon; activated natural mineral products; animal black, including spent animal black
    Sub Chapter
    3803
    Description
    Tall Oil, whether or not refined
    Sub Chapter
    3804
    Description
    Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803
    Sub Chapter
    3805
    Description
    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 paracymene; pine oil containing alphaterpineol as the main constituent
    Sub Chapter
    3806
    Description
    Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
    Sub Chapter
    3807
    Description
    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
    Sub Chapter
    3808
    Description
    Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
    Sub Chapter
    3809
    Description
    Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
    Sub Chapter
    3810
    Description
    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
    Sub Chapter
    3811
    Description
    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
    Sub Chapter
    3812
    Description
    Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics
    Sub Chapter
    3813
    Description
    Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
    Sub Chapter
    3814
    Description
    Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
    Sub Chapter
    3815
    Description
    Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
    Sub Chapter
    3816
    Description
    Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 3801
    Sub Chapter
    3817
    Description
    Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
    Sub Chapter
    3818
    Description
    Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
    Sub Chapter
    3819
    Description
    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
    Sub Chapter
    3820
    Description
    Anti-freezing preparations and prepared de-icing fluids
    Sub Chapter
    3821
    Description
    Prepared culture media for development or maintenance of micro-organism (including viruses and the like) or of plant human or animal cells
    Sub Chapter
    3822
    Description
    Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials
    Sub Chapter
    3823
    Description
    Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
    Sub Chapter
    3824
    Description
    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
    Sub Chapter
    3825
    Description
    Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter
    Sub Chapter
    3826
    Description
    Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals
    Sub Chapter
    3827
    Description
    Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included

    Case Laws Related to Chapter 38

    Order Number
    Description
    Order Number
    31/2022
    Description
    RAVEENDRA REDDY, DIRECTOR GENERAL OF ANTI-PROFITEERING INDIRECT TAXES & CUSTOMS vs. MYK LATICRETE INDIA PVT LTD (National Anti Profiteering Authority)
    Order Number
    MAH/AAAR/AM-RM/06/2022-23
    Description
    ROYAL CARBON BLACK PRIVATE LIMITED (Appellate Authority for Advance Ruling, Maharashtra)
    Order Number
    KAR ADRG 08/2022
    Description
    AVS TECH BUILDING SOLUTIONS INDIA PVT. LTD (Authority for Advance Ruling, Karnataka)
    Order Number
    TN/08/ARA/2022
    Description
    LAGOM LABS PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    TN/AAAR/02/2022(AR)
    Description
    KRISHNA BHAVAN FOODS AND SWEETS (Appellate Authority for Advance Ruling, Tamilnadu)
    Order Number
    KAR ADRG 78/2021
    Description
    BIO-RAD LABORATORIES INDIA LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR/ADRG/64/2021
    Description
    XTRACARE PRODUCTS PRIVATE LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 57/2021
    Description
    PINE SUBSIDIARY INDUSTRY (Authority for Advance Ruling, Karnataka)
    Order Number
    GST-ARA-98/2019-20/B-72
    Description
    ACCUREX BIOMEDICAL PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    GUJ/GAAR/R/32/2021
    Description
    KITCHEN EXPRESS OVERSEAS LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/29/2021
    Description
    RAMDEV FOOD PRODUCTS PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/28/2021
    Description
    GAJANAND FOODS PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAAR/APPEAL/2021/24
    Description
    SHIVAM AGRO INDUSTRIES (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    KAR/AAAR /06/2021
    Description
    CE-CHEM PHARMACEUTICALS PVT LTD. (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    KAR/AAAR/07/2021
    Description
    WIPRO ENTERPRISES PVT LTD. (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    TN/23/AAR/2021
    Description
    KASIPALAYAM COMMON EFFLUENT TREATMENT PLANT PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    04/2020
    Description
    DHANRAJ ORGANICS PRIVATE LIMITED (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    3/WBAAR/2021-22
    Description
    SYNTHETIC MOULDERS LIMITED (Authority for Advance Ruling, West Bengal)
    Order Number
    KER/106/2021
    Description
    NEOGEN FOOD AND ANIMAL SECURITY (INDIA) PRIVATE LTD. (Authority for Advance Ruling, Kerala)
    Order Number
    GUJ/GAAAR/APPEAL/2021/17
    Description
    DIPAK KUMAR KANTILAL CHOTAI(TALOD GRUH UDYOG) (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    KAR ADRG 24/2021
    Description
    KAUSTUBHA SCIENTIFIC RESEARCH LABORATORY PRIVATE LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 25/2021
    Description
    ANALYTICA CHEMIE INC., (Authority for Advance Ruling, Karnataka)
    Order Number
    GUJ/GAAAR/APPEAL/2021/10
    Description
    NOVOZYMES SOUTH ASIA PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAAR/APPEAL/2021/12
    Description
    PRATHAM AGRO VAT INDUSTRIES (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAAR/APPEAL/2021/ 11
    Description
    DIPAKKUMAR RAMJIBHAI PATEL(MAHALAXMI CEMENT PRODUCTS AND TIMBER) (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    KAR ADRG 07/2021
    Description
    CE-CHEM PHARMACEUTICALS PVT LTD (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 08/2021
    Description
    WIPRO ENTERPRISES PRIVATE LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    GUJ/GAAR/R/107/2020
    Description
    ANANTA SYNTHETIC INNOVATIONS (Authority for Advance Ruling, Gujrat)
    Order Number
    GST-ARA-50/2019-20/B-60
    Description
    ROYAL CARBON BLACK PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    UP ADRG 66/2020
    Description
    ERIS PHARMACEUTICALS PVT. LTD. (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    GUJ/GAAR/R/71/2020
    Description
    GB AGRO INDUSTRIES (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/80/2020
    Description
    SHUKLA ASHAR IMPEX PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/79/2020
    Description
    SHIVAM AGRO INDUSTRIES (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/87/2020
    Description
    GUJARAT RAFFIA INDUSTRIES LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    GST-ARA-55/2019-20/B-47
    Description
    KOLHAPUR FOUNDRY AND ENGINEERING CLUSTER (Authority for Advance Ruling, Maharashtra)
    Order Number
    GUJ/GAAR/R/53/2020
    Description
    M/S NATIONAL HEALTH CARE (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/22/2020
    Description
    M/S. SHIVANI SCIENTIFIC INDUSTRIES PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/23/2020
    Description
    M/S. NOVOZYMES SOUTH ASIA PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GOA/GAAR/1 of 2020-21/531
    Description
    M/S. SPRINGFIELDS (INDIA) DISTILLERIES (Authority for Advance Ruling, Goa)
    Order Number
    GUJ/GAAR/R/05/2020
    Description
    M/S. PRATHAM AGRO VET INDUSTRIES (Authority for Advance Ruling, Gujrat)
    Order Number
    WRIT TAX No. – 1308 of 2019
    Description
    DABUR INDIA LTD. vs. COMMISSIONER OF CGST, GHAZIABAD AND 4 OTHERS (Allahabad High Court)
    Order Number
    KAR/AAAR-08/2019-20
    Description
    M/S. CHROMACHEMIE LABORATORY PRIVATE LIMITED (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 01/2020
    Description
    M/S. HACH DHR INDIA PVT. LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    TN/54/AAR/2019
    Description
    M/S. PAPAKA HERBS & SPICES PRIVATE LTD. (Authority for Advance Ruling, Tamilnadu)
    Order Number
    KAR/AAAR/Appeal-04/2019-20
    Description
    M/S. STRIDES EMERGING MARKETS LTD. (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    KER/63/2019
    Description
    EXCEL EARTHINGS (Authority for Advance Ruling, Kerala)
    Order Number
    KAR ADRG 118/2019
    Description
    M/S. RANDOX LABORATORIES INDIA PRIVATE LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 71/2019
    Description
    CHROCHEMIE LABORATORY PVT. LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    GUJ/GAAR/R/2019/22
    Description
    M/S. FLINT GROUP INDIA PRIVATE LIMITED. (Authority for Advance Ruling, Gujrat)
    Order Number
    R/SPECIAL CIVIL APPLICATION NO. 9392 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 9396 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 9397 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 9398 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 9399 of 2019 With
    Description
    PRANIT HEM DESAI vs. ADDITIONAL DIRECTOR GENERAL AND 1 OTHER (S) (Gujarat High Court)
    Order Number
    GST-ARA-02/2019-20/B-101
    Description
    ALLIGO AGROVET PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    8/AAAR/19/8/2019
    Description
    DABUR INDIA LTD. (Appellate Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    KAR ADRG 18/2019
    Description
    M/S STRIDES EMERGING MARKETS LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    14/WBAAR/2019-20
    Description
    TIME TECH WASTE SOLUTIONS PRIVATE LIMITED (Authority for Advance Ruling, West Bengal)
    Order Number
    TN/24/AAR/2019
    Description
    M/S. K. SURESH (Authority for Advance Ruling, Tamilnadu)
    Order Number
    14 /AAR/2019
    Description
    ABUBACKER KALEEL RAHMAN (PROP. M/S SAMEER MAT INDUSTRIES) (Authority for Advance Ruling, Tamilnadu)
    Order Number
    Order No. 25
    Description
    DABUR INDIA LTD. (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    GUJ/GAAR/R/2018/19
    Description
    GINNI FILAMENTS LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GST-ARA-53/2018-19/B-127
    Description
    ENMAROL PETROLEUM INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    KER/19/2018
    Description
    NEW RV ENTERPRISES (Authority for Advance Ruling, Kerala)
    Order Number
    GST-ARA-44/2018-19/B-117
    Description
    ASIAN PAINTS LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    RAJ/AAR/2018-19/15
    Description
    RAGHAV PRODUCTIVITY ENHANCERS LIMITED (Authority for Advance Ruling, Rajasthan)
    Order Number
    GUJ/GAAR/R/2018/18
    Description
    GOKUL AGRO RESOURCES LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    03/WBAAAR/Appeal/2018
    Description
    SIKA INDIA PRIVATE LIMITED (Appellate Authority for Advance Ruling, West Bengal)
    Order Number
    EXN-JCSTE/ARA-PLP/2018-19-01-04
    Description
    JUPITER SOLAR POWER LTD. (Authority for Advance Ruling, Himachal Pradesh)
    Order Number
    GST-ARA-27/2018-19/B-72
    Description
    HIFIELD AG CHEM (INDIA) PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    RAJ/AAR/2018-19/04
    Description
    RHIZO ORGANIC (Authority for Advance Ruling, Rajasthan)
    Order Number
    GST-ARA-23/2017-18/B-31
    Description
    M&I MATERIALS INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    01/WBAAR/2018-19
    Description
    SIKA India Pvt Ltd (Authority for Advance Ruling, West Bengal)
    Order Number
    GST-ARA-12/2017/B-15
    Description
    ACRYMOLD (Authority for Advance Ruling, Maharashtra)
    Order Number
    GUJ/GAAR/R/2018/6
    Description
    DOCSUN POWER PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/2018/5
    Description
    RAPID ELECTRODES PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GST-ARA-08/2017/B-12
    Description
    CARGILL INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)

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