What products are classified under HSN 38112900 ?
It includes Additives for lubricating oils, Other
HSN Code 38112900 represents Additives for lubricating oils, Other under GST classification. This code helps businesses identify Additives for lubricating oils, Other correctly for billing, taxation, and trade. With HSN Code 38112900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Additives for lubricating oils, Other.
HSN Code 38112900 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: Other | 9% | 9% | 18% | 0% |
Description of goods
Additives for lubricating oils: Other
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
Additives for lubricating oils, Other 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: Containing petroleum oils or oils obtained Containing petroleum oils or oils obtained | |
| Other |
Anti-knock preparations : Based on lead compounds
Anti-knock preparations : Other
Additives for lubricating oils: Containing petroleum oils or oils obtained Containing petroleum oils or oils obtained
Other
It includes Additives for lubricating oils, Other
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.
Under HSN 38112900, Additives for lubricating oils, Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Additives for lubricating oils, Other; Nil for exempt items if applicable).
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.