What products are classified under HSN 38012000 ?
It includes Colloidal/semi-colloidal graphite
HSN Code 38012000 represents Colloidal/semi-colloidal graphite under GST classification. This code helps businesses identify Colloidal/semi-colloidal graphite correctly for billing, taxation, and trade. With HSN Code 38012000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Colloidal/semi-colloidal graphite.
HSN Code 38012000 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 | Colloidal or semi-colloidal graphite | 9% | 9% | 18% | 0% |
Description of goods
Colloidal or semi-colloidal 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
Colloidal/semi-colloidal graphite does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Artificial graphite | |
| Carbonaceous pastes for electrodes and similar pastes for furnace linings | |
| Other |
Artificial graphite
Carbonaceous pastes for electrodes and similar pastes for furnace linings
Other
It includes Colloidal/semi-colloidal graphite
Under HSN 38012000, Colloidal/semi-colloidal 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Colloidal/semi-colloidal graphite; 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.
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.
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.