HSN Code 29322090 represents Other Lactones under GST classification. This code helps businesses identify Other Lactones correctly for billing, taxation, and trade. With HSN Code 29322090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Lactones.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 29322090 relates to the following description.
From 1 May 2025 (Finance Act, 2025), this tariff item was carved out of this code. Goods covered by it are classified there from that date:
Description of Goods
Lactones :Other
Chapter
29 - Organic chemicals
Sub Chapter
2932 - Heterocyclic compounds with oxygen heteroatom (s) only
CGST
2.5% or 9%
SGST
2.5% or 9%
IGST
5% or 18%
CESS
0%
5% for gibberellic acid; 18% for other lactones. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 222.
Other Lactones does not include products with the following descriptions.
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure : Tetrahydrofuran
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure : 2-Furaldehyde (furfuraldehyde)
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure : Furfuryl alcohol and tetrahydrofurfuryl alcohol
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure : Sucralose
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure :Other :Hydroxy dibenzfuran carboxylic acid
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure :Other : Azadirachtin (neem products), benfuracarb, cinmethylene
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure :Other :Other
Lactones :Coumarin, methylcoumarins and ethylcoumarins
Lactones :Phenolphthalein
Lactones : Specified lactones (brodifacoum, bromadiolone, coumachlor, coumatetralyl, flocoumafen, milbemectin, spiromesifen)
Other : Isosafrole
Other :1-(1,3-Benzodioxol-5-yl) propan-2-one
Other :Piperonal
Other :Safrole
Other :Tetrahydrocannabinols (all isomers)
Other :Carbofuran (ISO)
Heterocyclic compounds with oxygen hetero-atom (s) only – other : other
Other : Cineole
Emamectin benzoate (iso)
Other :Other
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure : Tetrahydrofuran
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure : 2-Furaldehyde (furfuraldehyde)
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure : Furfuryl alcohol and tetrahydrofurfuryl alcohol
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure : Sucralose
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure :Other :Hydroxy dibenzfuran carboxylic acid
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure :Other : Azadirachtin (neem products), benfuracarb, cinmethylene
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure :Other :Other
Lactones :Coumarin, methylcoumarins and ethylcoumarins
Lactones :Phenolphthalein
Lactones : Specified lactones (brodifacoum, bromadiolone, coumachlor, coumatetralyl, flocoumafen, milbemectin, spiromesifen)
Other : Isosafrole
Other :1-(1,3-Benzodioxol-5-yl) propan-2-one
Other :Piperonal
Other :Safrole
Other :Tetrahydrocannabinols (all isomers)
Other :Carbofuran (ISO)
Heterocyclic compounds with oxygen hetero-atom (s) only – other : other
Other : Cineole
Emamectin benzoate (iso)
Other :Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹1,215 Cr
0.0311% of India’s total exports
India’s Imports
FY 2025-26₹761 Cr
0.0111% of India’s total imports
Trade Balance
FY 2025-26₹454 Cr
Surplus rank #727 of 12872 HSN codes
% of Sub-Chapter 2932
FY 2025-2631.50%
Share of Sub-Chapter 2932’s total exports in FY 2025-26
Import side: 16.09% of Sub-Chapter 2932’s imports
Rank Within Sub-Chapter 2932
FY 2025-26#2 of 21
Position by export value among HSN codes in Sub-Chapter 2932
Import-side rank: #2 of 21
At a glance
12.71%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#485
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+52.26%
Peak Growth Year
FY 2024-25 · strongest single-year move
31.50%
Contribution to Sub-Ch. 2932
Share of Sub-Chapter 2932 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+107.26
Exports
525.60 ₹ Cr
0.0230% share
— YoY
32.91% of Sub-Ch. 2932
Imports
418.34 ₹ Cr
0.0117% share
— YoY
16.42% of Sub-Ch. 2932
Balance
+44.95
Exports
512.86 ₹ Cr
0.0233% share
−2.42% YoY
31.71% of Sub-Ch. 2932
Imports
467.91 ₹ Cr
0.0140% share
+11.85% YoY
18.71% of Sub-Ch. 2932
Balance
−61.36
Exports
557.25 ₹ Cr
0.0259% share
+8.66% YoY
26.96% of Sub-Ch. 2932
Imports
618.61 ₹ Cr
0.0212% share
+32.21% YoY
19.05% of Sub-Ch. 2932
Balance
+8.71
Exports
820.15 ₹ Cr
0.0261% share
+47.18% YoY
36.28% of Sub-Ch. 2932
Imports
811.44 ₹ Cr
0.0178% share
+31.17% YoY
20.65% of Sub-Ch. 2932
Balance
+69.70
Exports
900.11 ₹ Cr
0.0249% share
+9.75% YoY
33.53% of Sub-Ch. 2932
Imports
830.41 ₹ Cr
0.0144% share
+2.34% YoY
18.19% of Sub-Ch. 2932
Balance
+128.13
Exports
830.03 ₹ Cr
0.0229% share
−7.79% YoY
29.21% of Sub-Ch. 2932
Imports
701.90 ₹ Cr
0.0125% share
−15.48% YoY
18.14% of Sub-Ch. 2932
Balance
+548.64
Exports
1,263.77 ₹ Cr
0.0343% share
+52.26% YoY
35.78% of Sub-Ch. 2932
Imports
715.13 ₹ Cr
0.0118% share
+1.88% YoY
17.14% of Sub-Ch. 2932
Balance
+454.11
Exports
1,214.74 ₹ Cr
0.0311% share
−3.88% YoY
31.50% of Sub-Ch. 2932
Imports
760.63 ₹ Cr
0.0111% share
+6.36% YoY
16.09% of Sub-Ch. 2932
CAGR · 8-Year
Exports
12.71% /yr
Imports
8.92% /yr
reference, FY 2025-26
Export
₹3,856.84 Cr
Import
₹4,727.92 Cr
Trade Balance
−871.08
India's exports under HSN Code 29322090 have grown at a compound annual rate of 12.71% over 8 fiscal years, rising from ₹525.60 Crore in FY 2018-19 to ₹1,214.74 Crore in FY 2025-26.
In FY 2025-26, HSN Code 29322090 ranks #485 out of 12872 HSN codes by total export value. Within Sub-Chapter 2932, it ranks #2 of 21. By trade surplus, it ranks #727 of 12872.
The strongest single-year export movement for HSN Code 29322090 was recorded in FY 2024-25, when exports surged by 52.26% over the prior year.
In FY 2025-26, India's exports of ₹1,214.74 Cr exceeded imports of ₹760.63 Cr, resulting in a trade surplus of ₹454.11 Crore — ranking #727 of 12872 by surplus magnitude.
India's imports under HSN Code 29322090 have grown at 8.92% CAGR, reaching ₹760.63 Crore in FY 2025-26.
Among the 21 HSN codes under Sub-Chapter 2932, HSN Code 29322090 ranks #2 by export value — accounting for 31.50% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 16.09% share (rank #2).
Clear answers to common queries about HSN Code 29322090 and GST compliance.
It includes Other Lactones
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lactones /Other; Nil for exempt items if applicable).
Under HSN 29322090, Lactones /Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.