What products are classified under HSN 38021000 ?
It includes Activated Carbon
HSN Code 38021000 represents Activated Carbon under GST classification. This code helps businesses identify Activated Carbon correctly for billing, taxation, and trade. With HSN Code 38021000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Activated Carbon.
HSN Code 38021000 relates to the following description:
Activated Carbon does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other: Activated natural mineral products: Activated alumina | |
| Activated bauxite | |
| Other: Activated natural mineral products: Other | |
| Other: Animal black (for example bone black, ivory black), including spent animal black |
Other: Activated natural mineral products: Activated alumina
Activated bauxite
Other: Activated natural mineral products: Other
Other: Animal black (for example bone black, ivory black), including spent animal black
It includes Activated Carbon
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 38021000, Activated Carbon attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Activated Carbon; Nil for exempt items if applicable).
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.