What products are classified under HSN 38013000 ?
It includes Carbonaceous pastes
HSN Code 38013000 represents Carbonaceous pastes under GST classification. This code helps businesses identify Carbonaceous pastes correctly for billing, taxation, and trade. With HSN Code 38013000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Carbonaceous pastes.
HSN Code 38013000 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 | Carbonaceous pastes for electrodes and similar pastes for furnace linings | 9% | 9% | 18% | 0% |
Description of goods
Carbonaceous pastes for electrodes and similar pastes for furnace linings
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
Carbonaceous pastes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Artificial graphite | |
| Colloidal or semi-colloidal graphite | |
| Other |
Artificial graphite
Colloidal or semi-colloidal graphite
Other
It includes Carbonaceous pastes
Under HSN 38013000, Carbonaceous pastes 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Carbonaceous pastes; Nil for exempt items if applicable).
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.