---
title: "HSN Code for Lubricating Oil Additives | HSN 38112100 GST Rate"
description: "Find HSN and GST Rates for 38112100 related to Lubricating Oil Additives with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-38112100/"
---

# HSN Code 38112100: Lubricating Oil Additives

- [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 3811: Additives for mineral oils & liquids](https://busy.in/hsn/sub-chapter-3811/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Additives for lubricating oils: Containing petroleum oils or oils obtained Containing petroleum oils or oils obtained | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 38112100 ?

It includes Lubricating Oil Additives

### Any common misclassification issue with 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.

### How much GST applies to Lubricating Oil Additives?

Under HSN 38112100, Lubricating Oil Additives attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Lubricating Oil Additives?

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 should mixed supplies be billed when Lubricating Oil Additives is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Lubricating Oil Additives?

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 38112100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,197 Cr (+11.03% YoY) — 0.0325% of India's total exports
- Imports: ₹2,562 Cr (+11.77% YoY) — 0.0422% of India's total imports
- Trade balance: −₹1,365 Cr (Deficit); surplus rank #12315 of 12657 HSN codes
- Share of Sub-Chapter 3811: 38.91% of its exports; import side 80.74%
- Rank within Sub-Chapter 3811: #2 of 5 by export value; import-side #1

### Key metrics

- Export CAGR: 26.41% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #445 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +89.47% in FY 2019-20
- Contribution to Sub-Ch. 3811: 38.91% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 38112100

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. 3811 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3811 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 293.36 | 0.0128% | — | 34.10% | 1,201.79 | 0.0335% | — | 58.01% | −908.43 | #1001 |
| FY 2019-20 | 555.83 | 0.0253% | +89.47% | 23.40% | 1,446.60 | 0.0432% | +20.37% | 68.63% | −890.77 | #587 |
| FY 2020-21 | 912.09 | 0.0424% | +64.10% | 59.32% | 1,380.11 | 0.0474% | −4.60% | 74.43% | −468.02 | #393 |
| FY 2021-22 | 673.43 | 0.0215% | −26.17% | 39.14% | 1,537.80 | 0.0336% | +11.43% | 74.57% | −864.37 | #652 |
| FY 2022-23 | 940.28 | 0.0260% | +39.63% | 38.42% | 2,609.30 | 0.0454% | +69.68% | 78.88% | −1,669.02 | #533 |
| FY 2023-24 | 1,078.11 | 0.0298% | +14.66% | 39.83% | 2,292.56 | 0.0408% | −12.14% | 78.68% | −1,214.45 | #480 |
| FY 2024-25 | 1,197.03 | 0.0325% | +11.03% | 38.91% | 2,562.38 | 0.0422% | +11.77% | 80.74% | −1,365.35 | #445 |

- CAGR (7-year): exports 26.41%/yr, imports 13.45%/yr (consistently Deficit)

## Key trade insights: HSN Code 38112100 export-import analysis

### Consistent export growth: 26.41% CAGR over 7 years

India's exports under HSN Code 38112100 have grown at a compound annual rate of 26.41% over 7 fiscal years, rising from ₹293.36 Crore in FY 2018-19 to ₹1,197.03 Crore in FY 2024-25.

### HSN Code 38112100 ranked #445 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 38112100 ranks #445 out of 12657 HSN codes by total export value. Within Sub-Chapter 3811, it ranks #2 of 5. By trade surplus, it ranks #12315 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 38112100 exports

The strongest single-year export movement for HSN Code 38112100 was recorded in FY 2019-20, when exports surged by 89.47% over the prior year.

### India records a trade deficit of ₹1,365.35 Crore in HSN Code 38112100 goods

In FY 2024-25, India's imports of ₹2,562.38 Cr exceeded exports of ₹1,197.03 Cr, resulting in a trade deficit of ₹1,365.35 Crore — ranking #12315 of 12657 by surplus magnitude.

### Import growth of 13.45% CAGR signals rising demand for Lubricating Oil Additives

India's imports under HSN Code 38112100 have grown at 13.45% CAGR, reaching ₹2,562.38 Crore in FY 2024-25.

### HSN Code 38112100 contributes 38.91% of Sub-Chapter 3811 exports — ranked #2

Among the 5 HSN codes under Sub-Chapter 3811, HSN Code 38112100 ranks #2 by export value — accounting for 38.91% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 80.74% share (rank #1).

## Related HSN Codes in Sub-Chapter 3811

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 38119000: Anti-Knock & Oxidation Inhibitors for Mineral Oils](https://busy.in/hsn/hsn-38119000/) | ₹1,273 Cr |
| #2 | HSN Code 38112100: Lubricating Oil Additives (this hsn code) | ₹1,197 Cr |
| #3 | [HSN Code 38112900: Additives for lubricating oils, Other](https://busy.in/hsn/hsn-38112900/) | ₹357 Cr |
| #4 | [HSN Code 38111900: Anti-Knock Preparations (Other)](https://busy.in/hsn/hsn-38111900/) | ₹250 Cr |
| — | [HSN Code 38111100: Anti-knock preparations: Based on lead compounds](https://busy.in/hsn/hsn-38111100/) | Nil |