--- title: "HSN Code for Goods specified in supplementary note 2 to this chapter | HSN 38089141 GST Rate" description: "Find HSN and GST Rates for 38089141 related to Goods specified in supplementary note 2 to this chapter with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-38089141/" --- # HSN Code 38089141: Goods specified in supplementary note 2 to this chapter - [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/) - [Chapter 38: Miscellaneous Chemical Products](https://busy.in/hsn/chapter-38/) - [Sub-chapter 3808: Agricultural pesticides](https://busy.in/hsn/sub-chapter-3808/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Goods specified in supplementary note 1 to this chapter | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 38089141 ? It includes Mixtures: Bromochlorodifluoromethane (BCF) ### How should mixed supplies be billed when Goods specified in supplementary note 2 to this chapter is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Goods specified in supplementary note 2 to this chapter; Nil for exempt items if applicable). ### Any common misclassification issue with Goods specified in supplementary note 2 to this chapter? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Goods specified in supplementary note 2 to this chapter? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Goods specified in supplementary note 2 to this chapter? 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. ### How much GST applies to Goods specified in supplementary note 2 to this chapter? Under HSN 38089141, Goods specified in supplementary note 2 to this chapter attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Goods specified in supplementary note 2 to this chapter? 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. ## India's trade performance: HSN Code 38089141 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹697 Cr (−17.10% YoY) — 0.0189% of India's total exports - Imports: ₹1,120 Cr (+148.06% YoY) — 0.0184% of India's total imports - Trade balance: −₹423 Cr (Deficit); surplus rank #11795 of 12657 HSN codes - Share of Sub-Chapter 3808: 1.93% of its exports; import side 8.00% - Rank within Sub-Chapter 3808: #7 of 87 by export value; import-side #5 ### Key metrics - National export rank: #738 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −17.10% in FY 2024-25 - Contribution to Sub-Ch. 3808: 1.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 38089141 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3808 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3808 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | 841.09 | 0.0232% | — | 2.42% | 451.56 | 0.0080% | — | 3.87% | +389.53 | #591 | | FY 2024-25 | 697.30 | 0.0189% | −17.10% | 1.93% | 1,120.14 | 0.0184% | +148.06% | 8.00% | −422.84 | #738 | ## Key trade insights: HSN Code 38089141 export-import analysis ### Export snapshot for HSN Code 38089141 India exported ₹697.30 Crore worth of Goods specified in supplementary note 2 to this chapter in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 38089141 ranked #738 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 38089141 ranks #738 out of 12657 HSN codes by total export value. Within Sub-Chapter 3808, it ranks #7 of 87. By trade surplus, it ranks #11795 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 38089141 exports The strongest single-year export movement for HSN Code 38089141 was recorded in FY 2024-25, when exports declined by 17.10% over the prior year. ### India records a trade deficit of ₹422.84 Crore in HSN Code 38089141 goods In FY 2024-25, India's imports of ₹1,120.14 Cr exceeded exports of ₹697.30 Cr, resulting in a trade deficit of ₹422.84 Crore — ranking #11795 of 12657 by surplus magnitude. ### HSN Code 38089141 contributes 1.93% of Sub-Chapter 3808 exports — ranked #7 Among the 87 HSN codes under Sub-Chapter 3808, HSN Code 38089141 ranks #7 by export value — accounting for 1.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.00% share (rank #5). ## Related HSN Codes in Sub-Chapter 3808 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 38089390: Herbicides & Plant Growth Regulators: Other](https://busy.in/hsn/hsn-38089390/) | ₹11,802 Cr | | #2 | [HSN Code 38089199: Insecticides, Rodenticides & Plant Growth Regulators](https://busy.in/hsn/hsn-38089199/) | ₹9,224 Cr | | #3 | [HSN Code 38089290: Other\| Fungicides\| Other](https://busy.in/hsn/hsn-38089290/) | ₹8,276 Cr | | #4 | [HSN Code 38086900: Other specified goods](https://busy.in/hsn/hsn-38086900/) | ₹1,339 Cr | | #5 | [HSN Code 38089135: Cipermethrin](https://busy.in/hsn/hsn-38089135/) | ₹929 Cr | | #6 | [HSN Code 38089151: Goods specified in supplementary note 4 to this chapter](https://busy.in/hsn/hsn-38089151/) | ₹812 Cr | | #7 | HSN Code 38089141: Goods specified in supplementary note 2 to this chapter (this hsn code) | ₹697 Cr | | #8 | [HSN Code 38089350: Inorganic Chemicals for Use in Industry](https://busy.in/hsn/hsn-38089350/) | ₹640 Cr | | #9 | [HSN Code 38089320: Prepared Culture Media](https://busy.in/hsn/hsn-38089320/) | ₹598 Cr | | #10 | [HSN Code 38089400: Disinfectants](https://busy.in/hsn/hsn-38089400/) | ₹397 Cr |