What products are classified under HSN 38112100 ?
It includes Lubricating Oil Additives
HSN Code 38112100 represents Lubricating Oil Additives under GST classification. This code helps businesses identify Lubricating Oil Additives correctly for billing, taxation, and trade. With HSN Code 38112100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lubricating Oil Additives.
HSN Code 38112100 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 | 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils | Additives for lubricating oils: Containing petroleum oils or oils obtained Containing petroleum oils or oils obtained | 9% | 9% | 18% | 0% |
Description of goods
Additives for lubricating oils: Containing petroleum oils or oils obtained Containing petroleum oils or oils obtained
Chapter
38 – Miscellaneous chemical products
Sub Chapter
3811 – Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
Lubricating Oil Additives does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Anti-knock preparations : Based on lead compounds | |
| Anti-knock preparations : Other | |
| Additives for lubricating oils: Other | |
| Other |
Anti-knock preparations : Based on lead compounds
Anti-knock preparations : Other
Additives for lubricating oils: Other
Other
It includes Lubricating Oil Additives
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 38112100, Lubricating Oil Additives attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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 Lubricating Oil Additives; 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.
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.