What products are classified under HSN 34049032 ?
It includes Poly Chlorinated Biphenyls
HSN Code 34049032 represents Poly Chlorinated Biphenyls under GST classification. This code helps businesses identify Poly Chlorinated Biphenyls correctly for billing, taxation, and trade. With HSN Code 34049032, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Poly Chlorinated Biphenyls.
HSN Code 34049032 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster | 3404 | Artificial waxes and prepared waxes | Other : Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents : Poly chlorinated biphenyls | 9% | 9% | 18% | 0% |
Description of goods
Other : Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents : Poly chlorinated biphenyls
Chapter
34 – Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster
Sub Chapter
3404 – Artificial waxes and prepared waxes
Poly Chlorinated Biphenyls does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Artificial waxes and prepared waxes of chemically modified lignite | |
| Of poly (oxyethylene) (polyethylene glycol) | |
| Other : Sealing wax (including bottle sealing wax) in sticks, cakes or similar forms | |
| Other : Polyethylene wax | |
| Other : Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents : Poly brominated biphenyls | |
| Other : Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents : Poly chlorinated terphenyls | |
| Other : Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents : Other | |
| Other : Other |
Artificial waxes and prepared waxes of chemically modified lignite
Of poly (oxyethylene) (polyethylene glycol)
Other : Sealing wax (including bottle sealing wax) in sticks, cakes or similar forms
Other : Polyethylene wax
Other : Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents : Poly brominated biphenyls
Other : Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents : Poly chlorinated terphenyls
Other : Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents : Other
Other : Other
It includes Poly Chlorinated Biphenyls
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Poly Chlorinated Biphenyls; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 34049032, Poly Chlorinated Biphenyls attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.