HSN Code 38040010 represents Concentrated Sulphate Lye under GST classification. This code helps businesses identify Concentrated Sulphate Lye correctly for billing, taxation, and trade. With HSN Code 38040010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Concentrated Sulphate Lye.
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HSN Code 38040010 relates to the following description.
Miscellaneous chemical products
Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803
Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803: Lignin sulphonates
9%
9%
18%
0%
Description of Goods
Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803: Lignin sulphonates
Chapter
38 - Miscellaneous chemical products
Sub Chapter
3804 - Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Concentrated Sulphate Lye does not include products with the following descriptions.
Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803: Concentrated sulphate lye
Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803: Other
Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803: Concentrated sulphate lye
Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803: Other
India’s Exports
FY 2024-25₹11 Cr
0.0003% of India’s total exports
India’s Imports
FY 2024-25₹367 Cr
0.0060% of India’s total imports
Trade Balance
FY 2024-25−₹356 Cr
Surplus rank #11685 of 12657 HSN codes
% of Sub-Chapter 3804
FY 2024-2569.77%
Share of Sub-Chapter 3804’s total exports in FY 2024-25
Import side: 70.51% of Sub-Chapter 3804’s imports
Rank Within Sub-Chapter 3804
FY 2024-25#1 of 3
Position by export value among HSN codes in Sub-Chapter 3804
Import-side rank: #1 of 3
At a glance
21.14%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#5699
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+169.06%
Peak Growth Year
FY 2024-25 · strongest single-year move
69.77%
Contribution to Sub-Ch. 3804
Share of Sub-Chapter 3804 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−139.30
Exports
3.44 ₹ Cr
0.0002% share
— YoY
48.38% of Sub-Ch. 3804
Imports
142.74 ₹ Cr
0.0040% share
— YoY
62.98% of Sub-Ch. 3804
Balance
−129.22
Exports
2.72 ₹ Cr
0.0001% share
−20.93% YoY
11.89% of Sub-Ch. 3804
Imports
131.94 ₹ Cr
0.0039% share
−7.57% YoY
63.15% of Sub-Ch. 3804
Balance
−177.44
Exports
2.45 ₹ Cr
0.0001% share
−9.93% YoY
51.15% of Sub-Ch. 3804
Imports
179.89 ₹ Cr
0.0062% share
+36.34% YoY
68.34% of Sub-Ch. 3804
Balance
−220.86
Exports
5.32 ₹ Cr
0.0002% share
+117.14% YoY
54.56% of Sub-Ch. 3804
Imports
226.18 ₹ Cr
0.0049% share
+25.73% YoY
57.61% of Sub-Ch. 3804
Balance
−294.64
Exports
6.97 ₹ Cr
0.0002% share
+31.02% YoY
67.60% of Sub-Ch. 3804
Imports
301.61 ₹ Cr
0.0052% share
+33.35% YoY
68.82% of Sub-Ch. 3804
Balance
−264.67
Exports
4.04 ₹ Cr
0.0001% share
−42.04% YoY
46.44% of Sub-Ch. 3804
Imports
268.71 ₹ Cr
0.0048% share
−10.91% YoY
66.58% of Sub-Ch. 3804
Balance
−355.70
Exports
10.87 ₹ Cr
0.0003% share
+169.06% YoY
69.77% of Sub-Ch. 3804
Imports
366.57 ₹ Cr
0.0060% share
+36.42% YoY
70.51% of Sub-Ch. 3804
CAGR · 7-Year
Exports
21.14% /yr
Imports
17.02% /yr
reference, FY 2024-25
Export
₹15.58 Cr
Import
₹519.89 Cr
Trade Balance
−504.31
India's exports under HSN Code 38040010 have grown at a compound annual rate of 21.14% over 7 fiscal years, rising from ₹3.44 Crore in FY 2018-19 to ₹10.87 Crore in FY 2024-25.
In FY 2024-25, HSN Code 38040010 ranks #5699 out of 12657 HSN codes by total export value. Within Sub-Chapter 3804, it ranks #1 of 3. By trade surplus, it ranks #11685 of 12657.
The strongest single-year export movement for HSN Code 38040010 was recorded in FY 2024-25, when exports surged by 169.06% over the prior year.
In FY 2024-25, India's imports of ₹366.57 Cr exceeded exports of ₹10.87 Cr, resulting in a trade deficit of ₹355.70 Crore — ranking #11685 of 12657 by surplus magnitude.
India's imports under HSN Code 38040010 have grown at 17.02% CAGR, reaching ₹366.57 Crore in FY 2024-25.
Among the 3 HSN codes under Sub-Chapter 3804, HSN Code 38040010 ranks #1 by export value — accounting for 69.77% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 70.51% share (rank #1).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 38040010 and GST compliance.
It includes Concentrated Sulphate Lye
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 38040010, Concentrated Sulphate Lye 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 Concentrated Sulphate Lye; 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.