What products are classified under HSN 38101020 ?
It includes Photovoltaic Cells (Not in Modules/Panels)
HSN Code 38101020 represents Photovoltaic Cells (Not in Modules/Panels) under GST classification. This code helps businesses identify Photovoltaic Cells (Not in Modules/Panels) correctly for billing, taxation, and trade. With HSN Code 38101020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photovoltaic Cells (Not in Modules/Panels).
HSN Code 38101020 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 | 3810 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods | Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials: Thermite portion for welding (alumina thermic heat generators) | 9% | 9% | 18% | 0% |
Description of goods
Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials: Thermite portion for welding (alumina thermic heat generators)
Chapter
38 – Miscellaneous chemical products
Sub Chapter
3810 – Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
Photovoltaic Cells (Not in Modules/Panels) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials:Pickling preparations and other soldering,brazing or welding powders or pastes | |
| Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials: Other | |
| Other: Preparations of a kind used as cores or coatings for welding electrodes and rods | |
| Other: Other |
Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials:Pickling preparations and other soldering,brazing or welding powders or pastes
Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials: Other
Other: Preparations of a kind used as cores or coatings for welding electrodes and rods
Other: Other
It includes Photovoltaic Cells (Not in Modules/Panels)
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 Photovoltaic Cells (Not in Modules/Panels); Nil for exempt items if applicable).
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 38101020, Photovoltaic Cells (Not in Modules/Panels) 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.