What products are classified under HSN 38040020 ?
It includes Other Iron/Steel Reservoirs (>300L)
HSN Code 38040020 represents Other Iron/Steel Reservoirs (>300L) under GST classification. This code helps businesses identify Other Iron/Steel Reservoirs (>300L) correctly for billing, taxation, and trade. With HSN Code 38040020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Iron/Steel Reservoirs (>300L).
HSN Code 38040020 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 | 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 | 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 | 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: Concentrated sulphate lye
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
Other Iron/Steel Reservoirs (>300L) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| 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 | |
| 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: Lignin sulphonates
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
It includes Other Iron/Steel Reservoirs (>300L)
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 Other Iron/Steel Reservoirs (>300L); Nil for exempt items if applicable).
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 38040020, Other Iron/Steel Reservoirs (>300L) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.