---
title: "HSN Code for TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures | HSN 38123100 GST Rate"
description: "Find HSN and GST Rates for 38123100 related to TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-38123100/"
---

# HSN Code 38123100: TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures

- [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 3812: Rubber/plastic compound accelerators](https://busy.in/hsn/sub-chapter-3812/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Anti-oxidising preparations and other compound stabilizers for rubber or plastics: Mixtures of oligomers of 2, 2, 4-trimethyl-1, 2-dihydroquinoline (TMQ) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 38123100 ?

It includes TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures

### Can we claim ITC on inputs used to trade TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures?

Under HSN 38123100, TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures?

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.

### Any common misclassification issue with TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 38123100 (FY 2024-25)

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

- Exports: ₹139 Cr (+4.97% YoY) — 0.0038% of India's total exports
- Imports: ₹96 Cr (−21.25% YoY) — 0.0016% of India's total imports
- Trade balance: ₹44 Cr (Surplus); surplus rank #2256 of 12657 HSN codes
- Share of Sub-Chapter 3812: 7.38% of its exports; import side 3.20%
- Rank within Sub-Chapter 3812: #5 of 12 by export value; import-side #5

### Key metrics

- Export CAGR: 4.55% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2248 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +42.53% in FY 2021-22
- Contribution to Sub-Ch. 3812: 7.38% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 38123100

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. 3812 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3812 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 106.74 | 0.0047% | — | 15.92% | 89.09 | 0.0025% | — | 3.66% | +17.65 | #1938 |
| FY 2019-20 | 90.87 | 0.0041% | −14.87% | 12.28% | 85.22 | 0.0025% | −4.34% | 4.20% | +5.65 | #2119 |
| FY 2020-21 | 97.16 | 0.0045% | +6.92% | 12.17% | 91.83 | 0.0032% | +7.76% | 4.85% | +5.33 | #2103 |
| FY 2021-22 | 138.48 | 0.0044% | +42.53% | 9.51% | 130.53 | 0.0029% | +42.14% | 4.83% | +7.95 | #2032 |
| FY 2022-23 | 110.07 | 0.0030% | −20.52% | 7.48% | 150.85 | 0.0026% | +15.57% | 4.99% | −40.78 | #2406 |
| FY 2023-24 | 132.84 | 0.0037% | +20.69% | 8.67% | 121.63 | 0.0022% | −19.37% | 4.59% | +11.21 | #2244 |
| FY 2024-25 | 139.44 | 0.0038% | +4.97% | 7.38% | 95.78 | 0.0016% | −21.25% | 3.20% | +43.66 | #2248 |

- CAGR (7-year): exports 4.55%/yr, imports 1.21%/yr (consistently Surplus)

## Key trade insights: HSN Code 38123100 export-import analysis

### Consistent export growth: 4.55% CAGR over 7 years

India's exports under HSN Code 38123100 have grown at a compound annual rate of 4.55% over 7 fiscal years, rising from ₹106.74 Crore in FY 2018-19 to ₹139.44 Crore in FY 2024-25.

### HSN Code 38123100 ranked #2248 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 38123100 ranks #2248 out of 12657 HSN codes by total export value. Within Sub-Chapter 3812, it ranks #5 of 12. By trade surplus, it ranks #2256 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 38123100 exports

The strongest single-year export movement for HSN Code 38123100 was recorded in FY 2021-22, when exports surged by 42.53% over the prior year.

### India maintains a trade surplus of ₹43.66 Crore in HSN Code 38123100 goods

In FY 2024-25, India's exports of ₹139.44 Cr exceeded imports of ₹95.78 Cr, resulting in a trade surplus of ₹43.66 Crore — ranking #2256 of 12657 by surplus magnitude.

### Import growth of 1.21% CAGR signals stable import dependency for TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures

India's imports under HSN Code 38123100 have grown at 1.21% CAGR, reaching ₹95.78 Crore in FY 2024-25.

### HSN Code 38123100 contributes 7.38% of Sub-Chapter 3812 exports — ranked #5

Among the 12 HSN codes under Sub-Chapter 3812, HSN Code 38123100 ranks #5 by export value — accounting for 7.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.20% share (rank #5).

## Related HSN Codes in Sub-Chapter 3812

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 38123990: Anti-Oxidants & Stabilisers for Rubber/Plastics (Other)](https://busy.in/hsn/hsn-38123990/) | ₹1,092 Cr |
| #2 | [HSN Code 38121000: Prepared Rubber Accelerators](https://busy.in/hsn/hsn-38121000/) | ₹246 Cr |
| #3 | [HSN Code 38122090: Plasticisers for rubber or plastics](https://busy.in/hsn/hsn-38122090/) | ₹202 Cr |
| #4 | [HSN Code 38123910: Rubber Anti-Oxidants](https://busy.in/hsn/hsn-38123910/) | ₹198 Cr |
| #5 | HSN Code 38123100: TMQ (Trimethyl-1,2-Dihydroquinoline) Mixtures (this hsn code) | ₹139 Cr |
| #6 | [HSN Code 38123920: Rubber Softeners](https://busy.in/hsn/hsn-38123920/) | ₹8 Cr |
| #7 | [HSN Code 38123930: Rubber Vulcanising Agents](https://busy.in/hsn/hsn-38123930/) | ₹3 Cr |
| #8 | [HSN Code 38122010: Plasticisers: Phthalate](https://busy.in/hsn/hsn-38122010/) | ₹2 Cr |
| — | [HSN Code 38123010: Softeners for Rubber](https://busy.in/hsn/hsn-38123010/) | — |
| — | [HSN Code 38123020: Vulcanising Agents for Rubber](https://busy.in/hsn/hsn-38123020/) | — |