Description of Goods
Goods specified in supplementary note 1 to this chapter
Chapter
38 - Miscellaneous chemical products
Sub Chapter
3808 - Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
CGST
2.5% or 9%
SGST
2.5% or 9%
IGST
5% or 18%
CESS
0%
5% for azadirachtin (neem products) conforming to IS 14299, a neem-based pesticide; 18% for the other insecticides of Chapter 38 Supplementary Note 1. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 260; Schedule II, S. No. 95.