---
title: "HSN Code for Sorbitol (other than sub-heading 2905 44) | HSN 38246090 GST Rate"
description: "Find HSN and GST Rates for 38246090 related to Sorbitol (other than sub-heading 2905 44) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-38246090/"
---

# HSN Code 38246090: Sorbitol (other than sub-heading 2905 44)

- [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 3824: Chemical products for moulds & cores](https://busy.in/hsn/sub-chapter-3824/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sorbitol other than that of sub-heading 2905 44: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 38246090 ?

It includes Sorbitol (other than sub-heading 2905 44)

### Can we claim ITC on inputs used to trade Sorbitol (other than sub-heading 2905 44)?

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 Sorbitol (other than sub-heading 2905 44)?

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 Sorbitol (other than sub-heading 2905 44)?

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

### Does packaging or labelling change the GST for Sorbitol (other than sub-heading 2905 44)?

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 Sorbitol (other than sub-heading 2905 44) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sorbitol (other than sub-heading 2905 44); Nil for exempt items if applicable).

### How much GST applies to Sorbitol (other than sub-heading 2905 44)?

Under HSN 38246090, Sorbitol (other than sub-heading 2905 44) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 38246090 (FY 2024-25)

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

- Exports: < ₹1 Crore (−76.47% YoY) — 0.0000% of India's total exports
- Imports: ₹13 Cr (+114.01% YoY) — 0.0002% of India's total imports
- Trade balance: −₹13 Cr (Deficit); surplus rank #9240 of 12657 HSN codes
- Share of Sub-Chapter 3824: 0.02% of its exports; import side 0.12%
- Rank within Sub-Chapter 3824: #11 of 58 by export value; import-side #10

### Key metrics

- Export CAGR: -26.23% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8581 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +123.67% in FY 2021-22
- Contribution to Sub-Ch. 3824: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 38246090

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. 3824 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3824 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4.22 | 0.0002% | — | 0.18% | 2.76 | 0.0001% | — | 0.05% | +1.46 | #6081 |
| FY 2019-20 | 2.79 | 0.0001% | −33.89% | 0.12% | 4.73 | 0.0001% | +71.38% | 0.09% | −1.94 | #6559 |
| FY 2020-21 | 6.21 | 0.0003% | +122.58% | 0.31% | 4.98 | 0.0002% | +5.29% | 0.09% | +1.23 | #5661 |
| FY 2021-22 | 13.89 | 0.0004% | +123.67% | 0.50% | 5.37 | 0.0001% | +7.83% | 0.07% | +8.52 | #5064 |
| FY 2022-23 | 1.47 | 0.0000% | −89.42% | 0.04% | 5.52 | 0.0001% | +2.79% | 0.06% | −4.05 | #7755 |
| FY 2023-24 | 2.89 | 0.0001% | +96.60% | 0.08% | 6.28 | 0.0001% | +13.77% | 0.06% | −3.39 | #7190 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −76.47% | 0.02% | 13.44 | 0.0002% | +114.01% | 0.12% | −12.76 | #8581 |

- CAGR (7-year): exports -26.23%/yr, imports 30.19%/yr (consistently Deficit)

## Key trade insights: HSN Code 38246090 export-import analysis

### Export decline: -26.23% CAGR over 7 years

India's exports under HSN Code 38246090 have declined at a compound annual rate of -26.23% over 7 fiscal years, falling from ₹4.22 Crore in FY 2018-19 to ₹0.68 Crore in FY 2024-25.

### HSN Code 38246090 ranked #8581 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 38246090 ranks #8581 out of 12657 HSN codes by total export value. Within Sub-Chapter 3824, it ranks #11 of 58. By trade surplus, it ranks #9240 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 38246090 exports

The strongest single-year export movement for HSN Code 38246090 was recorded in FY 2021-22, when exports surged by 123.67% over the prior year.

### India records a trade deficit of ₹12.76 Crore in HSN Code 38246090 goods

In FY 2024-25, India's imports of ₹13.44 Cr exceeded exports of ₹0.68 Cr, resulting in a trade deficit of ₹12.76 Crore — ranking #9240 of 12657 by surplus magnitude.

### Import growth of 30.19% CAGR signals rising demand for Sorbitol (other than sub-heading 2905 44)

India's imports under HSN Code 38246090 have grown at 30.19% CAGR, reaching ₹13.44 Crore in FY 2024-25.

### HSN Code 38246090 contributes 0.02% of Sub-Chapter 3824 exports — ranked #11

Among the 58 HSN codes under Sub-Chapter 3824, HSN Code 38246090 ranks #11 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.12% share (rank #10).

## Related HSN Codes in Sub-Chapter 3824

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 38249900: Prepared Binders & Chemical Products for Foundries](https://busy.in/hsn/hsn-38249900/) | ₹2,977 Cr |
| #2 | [HSN Code 38243000: Metal Carbides Mixed: Non-Agglomerated or With Metallic Binders](https://busy.in/hsn/hsn-38243000/) | ₹433 Cr |
| #3 | [HSN Code 38244090: Cement additives: Other](https://busy.in/hsn/hsn-38244090/) | ₹326 Cr |
| #4 | [HSN Code 38241000: Prepared binders for foundry moulds or cores](https://busy.in/hsn/hsn-38241000/) | ₹146 Cr |
| #5 | [HSN Code 38244010: Damp Proof/Water Proof Compounds](https://busy.in/hsn/hsn-38244010/) | ₹62 Cr |
| #6 | [HSN Code 38245090: Non-refractory mortars and concrete](https://busy.in/hsn/hsn-38245090/) | ₹53 Cr |
| #7 | [HSN Code 38246010: Sorbitol Solution: Non-2905 44](https://busy.in/hsn/hsn-38246010/) | ₹24 Cr |
| #8 | [HSN Code 38249100: Hazardous Waste (Containing Specific Components)](https://busy.in/hsn/hsn-38249100/) | ₹7 Cr |
| #9 | [HSN Code 38248900: Short-Chain Chlorinated Paraffins Mixtures](https://busy.in/hsn/hsn-38248900/) | ₹6 Cr |
| #10 | [HSN Code 38248100: Ethylene Oxide Mixtures](https://busy.in/hsn/hsn-38248100/) | ₹2 Cr |
| #11 | HSN Code 38246090: Sorbitol (other than sub-heading 2905 44) (this hsn code) | < ₹1 Crore |