What products are classified under HSN 38011000 ?
It includes Artificial Graphite
HSN Code 38011000 represents Artificial Graphite under GST classification. This code helps businesses identify Artificial Graphite correctly for billing, taxation, and trade. With HSN Code 38011000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Artificial Graphite.
HSN Code 38011000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 38 | Miscellaneous chemical products | 3801 | Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures | Artificial graphite | 9% | 9% | 18% | 0% |
Description of goods
Artificial graphite
Chapter
38 – Miscellaneous chemical products
Sub Chapter
3801 – Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
Artificial Graphite does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Colloidal or semi-colloidal graphite | |
| Carbonaceous pastes for electrodes and similar pastes for furnace linings | |
| Other |
Colloidal or semi-colloidal graphite
Carbonaceous pastes for electrodes and similar pastes for furnace linings
Other
It includes Artificial Graphite
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.
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 Artificial Graphite; Nil for exempt items if applicable).
Under HSN 38011000, Artificial Graphite 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.
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.
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.