Description of Goods
Goods specified in supplementary note 5 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
9%
SGST
9%
IGST
18%
CESS
0%
5% only for the 12 listed bio-pesticides (such as Bacillus thuringiensis, Trichoderma and neem-based pesticides); 18% for other goods of heading 3808. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 260 and Schedule II, S. No. 95.