Description of Goods
Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives : Potassium guaiacol sulphonat
Chapter
29 - Organic chemicals
Sub Chapter
2909 - Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives
CGST
2.5% or 9%
SGST
2.5% or 9%
IGST
5% or 18%
CESS
0%
5% when supplied as a drug or medicine, including as a bulk drug (active pharmaceutical ingredient, API), with its salts and esters; 18% for other uses. CBIC has not yet clarified whether bulk drugs get the 5% rate; 2026 advance rulings of the Customs Authority for Advance Rulings (CAAR), Mumbai, allowed 5% on imported APIs. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 226; Schedule II, S. No. 36.