--- title: "HSN Code for Additives for lubricating oils, Other | HSN 38112900 GST Rate" description: "Find HSN and GST Rates for 38112900 related to Additives for lubricating oils, Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-38112900/" --- # HSN Code 38112900: Additives for lubricating oils, Other - [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: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 38112900 ? It includes Additives for lubricating oils, Other ### Does packaging or labelling change the GST for 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. ### How much GST applies to Additives for lubricating oils, Other? Under HSN 38112900, Additives for lubricating oils, Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Additives for lubricating oils, Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Additives for lubricating oils, Other? 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. ### How should mixed supplies be billed when Additives for lubricating oils, Other is sold with other items? 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). ## India's trade performance: HSN Code 38112900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹357 Cr (+38.03% YoY) — 0.0097% of India's total exports - Imports: ₹234 Cr (+19.91% YoY) — 0.0038% of India's total imports - Trade balance: ₹123 Cr (Surplus); surplus rank #1468 of 12657 HSN codes - Share of Sub-Chapter 3811: 11.59% of its exports; import side 7.36% - Rank within Sub-Chapter 3811: #3 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: 12.34% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1282 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +647.11% in FY 2019-20 - Contribution to Sub-Ch. 3811: 11.59% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 38112900 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 | 177.40 | 0.0078% | — | 20.62% | 330.34 | 0.0092% | — | 15.95% | −152.94 | #1433 | | FY 2019-20 | 1,325.37 | 0.0602% | +647.11% | 55.79% | 164.80 | 0.0049% | −50.11% | 7.82% | +1,160.57 | #244 | | FY 2020-21 | 102.19 | 0.0048% | −92.29% | 6.65% | 155.47 | 0.0053% | −5.66% | 8.38% | −53.28 | #2044 | | FY 2021-22 | 138.82 | 0.0044% | +35.85% | 8.07% | 175.90 | 0.0038% | +13.14% | 8.53% | −37.08 | #2025 | | FY 2022-23 | 207.09 | 0.0057% | +49.18% | 8.46% | 225.97 | 0.0039% | +28.47% | 6.83% | −18.88 | #1701 | | FY 2023-24 | 258.32 | 0.0071% | +24.74% | 9.54% | 194.90 | 0.0035% | −13.75% | 6.69% | +63.42 | #1518 | | FY 2024-25 | 356.56 | 0.0097% | +38.03% | 11.59% | 233.70 | 0.0038% | +19.91% | 7.36% | +122.86 | #1282 | - CAGR (7-year): exports 12.34%/yr, imports -5.60%/yr (consistently Surplus) ## Key trade insights: HSN Code 38112900 export-import analysis ### Consistent export growth: 12.34% CAGR over 7 years India's exports under HSN Code 38112900 have grown at a compound annual rate of 12.34% over 7 fiscal years, rising from ₹177.40 Crore in FY 2018-19 to ₹356.56 Crore in FY 2024-25. ### HSN Code 38112900 ranked #1282 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 38112900 ranks #1282 out of 12657 HSN codes by total export value. Within Sub-Chapter 3811, it ranks #3 of 5. By trade surplus, it ranks #1468 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 38112900 exports The strongest single-year export movement for HSN Code 38112900 was recorded in FY 2019-20, when exports surged by 647.11% over the prior year. ### India maintains a trade surplus of ₹122.86 Crore in HSN Code 38112900 goods In FY 2024-25, India's exports of ₹356.56 Cr exceeded imports of ₹233.70 Cr, resulting in a trade surplus of ₹122.86 Crore — ranking #1468 of 12657 by surplus magnitude. ### Import growth of -5.60% CAGR signals stable import dependency for Additives for lubricating oils, Other India's imports under HSN Code 38112900 have grown at -5.60% CAGR, reaching ₹233.70 Crore in FY 2024-25. ### HSN Code 38112900 contributes 11.59% of Sub-Chapter 3811 exports — ranked #3 Among the 5 HSN codes under Sub-Chapter 3811, HSN Code 38112900 ranks #3 by export value — accounting for 11.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.36% share (rank #3). ## 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](https://busy.in/hsn/hsn-38112100/) | ₹1,197 Cr | | #3 | HSN Code 38112900: Additives for lubricating oils, Other (this hsn code) | ₹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 |