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HSN Code 29391100: Concentrates of poppy straw, morphine, heroin

HSN Code 29391100 represents Concentrates of poppy straw, morphine, heroin under GST classification. This code helps businesses identify Concentrates of poppy straw, morphine, heroin correctly for billing, taxation, and trade. With HSN Code 29391100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Concentrates of poppy straw, morphine, heroin.

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Description of Goods for HSN Code 29391100

HSN Code 29391100 relates to the following description.

Description of Goods

Alkaloids of opium and their derivatives; salts thereof : Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof

Chapter

29 - Organic chemicals

Sub Chapter

2939 - Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other 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.

What does HSN Code 29391100 not include?

Concentrates of poppy straw, morphine, heroin does not include products with the following descriptions.

HSN Code 29392010

Alkaloid of cinchona and their derivatives; salts thereof:Quinine alkaloids

HSN Code 29392020

Alkaloid of cinchona and their derivatives; salts thereof:Quinine hydrochloride

HSN Code 29392030

Alkaloid of cinchona and their derivatives; salts thereof:Quinine sulphate:Quinine sulphate

HSN Code 29392040

Alkaloid of cinchona and their derivatives; salts thereof: Chloroquine phosphate

HSN Code 29392110

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives - alkaloids of cinchona and their derivatives; salts thereof :-quinine and its salts : quinine alkaloids

HSN Code 29392120

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives - alkaloids of cinchona and their derivatives; salts thereof :-quinine and its salts : quinine hydrochloride

HSN Code 29392130

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives - alkaloids of cinchona and their derivatives; salts thereof :-quinine and its salts : quinine sulphate

HSN Code 29392140

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives - alkaloids of cinchona and their derivatives; salts thereof :-quinine and its salts : chloroquine phosphate

HSN Code 29392190

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives - alkaloids of cinchona and their derivatives; salts thereof :-quinine and its salts : other

HSN Code 29392900

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives - alkaloids of cinchona and their derivatives; salts thereof : other

HSN Code 29394100

Alkaloids of ephedra and their derivatives;salts thereof: : Ephedrine and its salts : Ephedrine alkaloids

HSN Code 29394110

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives - ephedrines and their salts :-ephedrine and its salts : ephedrine alkaloids

HSN Code 29394120

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives - ephedrines and their salts :-ephedrine and its salts : ephedrine hydrochloride

HSN Code 29394190

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives - ephedrines and their salts :-ephedrine and its salts : other

HSN Code 29394200

Alkaloids of ephedra and their derivatives;salts thereof: Pseudoephedrine (INN) and its salts

HSN Code 29394300

Alkaloids of ephedra and their derivatives;salts thereof: Cathine (INN) and its salts

HSN Code 29394400

Alkaloids of ephedra and their derivatives;salts thereof: Norephedrine and its salts

HSN Code 29394500

Alkaloids of ephedra and their derivatives;salts thereof: Norephedrine and its salts

HSN Code 29395100

Theophylline and aminophylline (theophyllineethylenediamine) and their derivatives; salts thereof : Fenetylline (INN) and its salts

HSN Code 29395900

Theophylline and aminophylline (theophyllineethylenediamine) and their derivatives; salts thereof :Other

HSN Code 29396110

Alkaloids of rye ergot and their derivatives; salts thereof : Ergometrine (INN) and its salts :Ergometrine (INN)

HSN Code 29396190

Alkaloids of rye ergot and their derivatives; salts thereof : Ergometrine (INN) and its salts :Other

HSN Code 29396210

Alkaloids of rye ergot and their derivatives; salts thereof : Ergotamine (INN) and its salts :Ergotamine tartrate

HSN Code 29396290

Alkaloids of rye ergot and their derivatives; salts thereof : Ergotamine (INN) and its salts : Other

HSN Code 29396300

Alkaloids of rye ergot and their derivatives; salts thereof: Lysergic acid and its salts

HSN Code 29397100

Cocaine, ecgonine, levometamfetamine, metamfetamine (inn), metamfetamine racemate; salts, esters and other derivatives thereof

HSN Code 29397200

Other, of vegetal origin: Cocaine, ecgonine; salts, esters and other derivatives thereof

HSN Code 29399100

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives - other : levometamfetamine, metamfetamine(inn), metamfetamine racemate; salts, esters and other derivatives thereof

HSN Code 29399900

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives - other : other

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India’s Trade Performance — HSN Code 29391100 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹2 Cr

−86.32% vs FY 2024-25

0.0001% of India’s total exports

India’s Imports

FY 2025-26

₹64 Cr

−71.97% vs FY 2024-25

0.0009% of India’s total imports

Trade Balance

FY 2025-26

−₹62 Cr

Trade Deficit

Surplus rank #10474 of 12872 HSN codes

% of Sub-Chapter 2939

FY 2025-26

0.07%

Share of Sub-Chapter 2939’s total exports in FY 2025-26

Import side: 5.04% of Sub-Chapter 2939’s imports

Rank Within Sub-Chapter 2939

FY 2025-26

#15 of 41

Position by export value among HSN codes in Sub-Chapter 2939

Import-side rank: #4 of 41

At a glance

1.27%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#7569

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+184.79%

Peak Growth Year

FY 2019-20 · strongest single-year move

0.07%

Contribution to Sub-Ch. 2939

Share of Sub-Chapter 2939 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 29391100

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #6862

Balance

−98.02

Exports

2.17 ₹ Cr

0.0001% share

— YoY

0.14% of Sub-Ch. 2939

Imports

100.19 ₹ Cr

0.0028% share

— YoY

29.25% of Sub-Ch. 2939

FY 2019-20 Exp. Rank #5596

Balance

−93.53

Exports

6.18 ₹ Cr

0.0003% share

+184.79% YoY

0.37% of Sub-Ch. 2939

Imports

99.71 ₹ Cr

0.0030% share

−0.48% YoY

25.72% of Sub-Ch. 2939

FY 2020-21 Exp. Rank #5578

Balance

−121.39

Exports

6.71 ₹ Cr

0.0003% share

+8.58% YoY

0.38% of Sub-Ch. 2939

Imports

128.10 ₹ Cr

0.0044% share

+28.47% YoY

33.10% of Sub-Ch. 2939

FY 2021-22 Exp. Rank #5737

Balance

−151.02

Exports

8.19 ₹ Cr

0.0003% share

+22.06% YoY

0.39% of Sub-Ch. 2939

Imports

159.21 ₹ Cr

0.0035% share

+24.29% YoY

34.60% of Sub-Ch. 2939

FY 2022-23 Exp. Rank #5249

Balance

−150.26

Exports

13.33 ₹ Cr

0.0004% share

+62.76% YoY

0.55% of Sub-Ch. 2939

Imports

163.59 ₹ Cr

0.0028% share

+2.75% YoY

23.09% of Sub-Ch. 2939

FY 2023-24 Exp. Rank #5555

Balance

−129.29

Exports

11.40 ₹ Cr

0.0003% share

−14.48% YoY

0.49% of Sub-Ch. 2939

Imports

140.69 ₹ Cr

0.0025% share

−14.00% YoY

18.89% of Sub-Ch. 2939

FY 2024-25 Exp. Rank #5074

Balance

−210.80

Exports

17.32 ₹ Cr

0.0005% share

+51.93% YoY

0.64% of Sub-Ch. 2939

Imports

228.12 ₹ Cr

0.0038% share

+62.14% YoY

19.47% of Sub-Ch. 2939

FY 2025-26 Exp. Rank #7569

Balance

−61.58

Exports

2.37 ₹ Cr

0.0001% share

−86.32% YoY

0.07% of Sub-Ch. 2939

Imports

63.95 ₹ Cr

0.0009% share

−71.97% YoY

5.04% of Sub-Ch. 2939

CAGR · 8-Year

Exports

1.27% /yr

Imports

−6.21% /yr

Consistently Deficit
Sub-Chapter 2939 total

reference, FY 2025-26

Export

₹3,357.17 Cr

Import

₹1,268.97 Cr

Trade Balance

+2,088.20

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 29391100 Export-Import Analysis

Consistent Export Growth: 1.27% CAGR Over 8 Years

India's exports under HSN Code 29391100 have grown at a compound annual rate of 1.27% over 8 fiscal years, rising from ₹2.17 Crore in FY 2018-19 to ₹2.37 Crore in FY 2025-26.

HSN Code 29391100 Ranked #7569 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 29391100 ranks #7569 out of 12872 HSN codes by total export value. Within Sub-Chapter 2939, it ranks #15 of 41. By trade surplus, it ranks #10474 of 12872.

FY 2019-20 Was the Strongest Growth Year for HSN Code 29391100 Exports

The strongest single-year export movement for HSN Code 29391100 was recorded in FY 2019-20, when exports surged by 184.79% over the prior year.

India Records a Trade Deficit of ₹61.58 Crore in HSN Code 29391100 Goods

In FY 2025-26, India's imports of ₹63.95 Cr exceeded exports of ₹2.37 Cr, resulting in a trade deficit of ₹61.58 Crore — ranking #10474 of 12872 by surplus magnitude.

Import Growth of −6.21% CAGR Signals Stable Import Dependency for Concentrates of poppy straw, morphine, heroin

India's imports under HSN Code 29391100 have grown at −6.21% CAGR, reaching ₹63.95 Crore in FY 2025-26.

HSN Code 29391100 Contributes 0.07% of Sub-Chapter 2939 Exports — Ranked #15

Among the 41 HSN codes under Sub-Chapter 2939, HSN Code 29391100 ranks #15 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 5.04% share (rank #4).

Frequently Asked Questions

Clear answers to common queries about HSN Code 29391100 and GST compliance.

What products are classified under HSN 29391100 ?

It includes Concentrates of poppy straw, morphine, heroin

Can we claim ITC on inputs used to trade Concentrates of poppy straw, morphine, heroin?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How much GST applies to Concentrates of poppy straw, morphine, heroin?

Under HSN 29391100, Concentrates of poppy straw, morphine, heroin attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Concentrates of poppy straw, morphine, heroin?

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.

Any common misclassification issue with Concentrates of poppy straw, morphine, heroin?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How should mixed supplies be billed when Concentrates of poppy straw, morphine, heroin is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Concentrates of poppy straw, morphine, heroin; Nil for exempt items if applicable).

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.