Find GST Rates & HSN

HSN Code 38248400: Mixtures Containing Aldrin, Chlordane, Etc.

HSN Code 38248400 represents Mixtures Containing Aldrin, Chlordane, Etc. under GST classification. This code helps businesses identify Mixtures Containing Aldrin, Chlordane, Etc. correctly for billing, taxation, and trade. With HSN Code 38248400, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Mixtures Containing Aldrin, Chlordane, Etc..

Free Live Demo Available Today

Don’t Let HSN Mistakes Affect Your GST Filing

Manage correct HSN codes and GST rates with BUSY.

Trusted by 6,00,000+ Users
4.5 Google Rating
40K+ Monthly Downloads
Free Mobile App
+91

* No credit card required

Description of Goods for HSN Code 38248400

HSN Code 38248400 relates to the following description.

Description of Goods

Mixtures containing halogenated derivatives of methane, ethane or propane: Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1, 1, 1- trichloro-2, 2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)

Chapter

38 - Miscellaneous chemical products

Sub Chapter

3824 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 38248400 not include?

Mixtures Containing Aldrin, Chlordane, Etc. does not include products with the following descriptions.

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included naphthenic acids, their water-insoluble salts and their esters: copper naphthenate

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included naphthenic acids, their water-insoluble salts and their esters: naphthenic acids

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included naphthenic acids, their water-insoluble salts and their esters: other

Prepared additives for cements, mortars or concretes: Damp proof or water proof compounds

Non-refractory mortars and concretes: Concretes ready to use known as “Ready-mix Concrete (RMC)”

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included- mixtures containing halogenated derivatives of methane, ethane or propane:- containing chlorofluorocarbons (cfcs), whether or not containing hydrochlorofluorocarbons(hcfcs), perfluorocarbons (pfcs) or hydrofluorocarbons(hfcs)

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens :containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine: containing ozone depleting substances

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens :containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine: other

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included- mixtures containing halogenated derivatives of methane, ethane or propane:- containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoro-ethanes

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included- mixtures containing halogenated derivatives of methane, ethane or propane:- containing hydrobromofluorocarbons(hbfcs)

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included- mixtures containing halogenated derivatives of methane, ethane or propane:- containing hydrochlorofluorocarbons(hcfcs), whether or not containing perfluorocarbons(pfcs) or hydrofluorocarbons (hfcs), but not containing chlorofluorocarbons(cfcs)

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included- mixtures containing halogenated derivatives of methane, ethane or propane:- containing carbon tetrachloride

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included- mixtures containing halogenated derivatives of methane, ethane or propane:- containing 1,1,1-trichloroethane (methyl chloroform)

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included- mixtures containing halogenated derivatives of methane, ethane or propane:- containing bromomethane (methyl bromide) or bromochloromethane

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included- mixtures containing halogenated derivatives of methane, ethane or propane:- containing perfluorocarbons (pfcs) or hydrofluorocarbons (hfcs), but not containing chlorofluorocarbons (cfcs)or hydrochlorofluorocarbons (hcfcs)

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included- mixtures containing halogenated derivatives of methane, ethane or propane:- other

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other: :containing ozone depleting substances

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other: :other

Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate: Containing oxirane (ethylene oxide)

Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris (2,3-dibromopropyl) phosphate: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

Mixtures containing halogenated derivatives of methane, ethane or propane: Containing tris(2, 3-dibromopropyl) phosphate

Mixtures containing halogenated derivatives of methane, ethane or propane: Containing 1, 2, 3, 4, 5, 6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)

Mixtures containing halogenated derivatives of methane, ethane or propane: Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)

Mixtures containing halogenated derivatives of methane, ethane or propane: Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride

Mixtures containing halogenated derivatives of methane, ethane or propane: Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers

Mixtures containing halogenated derivatives of methane, ethane or propane: Containing short-chain chlorinated paraffins

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed polyethylene glycols; salts for curing or salting, surface tension reducing agents: ammoniacal gas liquors and spent oxide produced in coal gas purification

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed polyethylene glycols; salts for curing or salting, surface tension reducing agents: case hardening compound

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed polyethylene glycols; salts for curing or salting, surface tension reducing agents heat transfer salts

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed polyethylene glycols; salts for curing or salting, surface tension reducing agents mixture of diphenyl and diphenyl oxide as heat transfer medium

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed polyethylene glycols; salts for curing or salting, surface tension reducing agents mixed polyethylene glycols

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed polyethylene glycols; salts for curing or salting, surface tension reducing agents salts for curing or salting

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed polyethylene glycols; salts for curing or salting, surface tension reducing agents surface tension reducing agents

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and silica gel; oil well chemical: electroplating salts

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and silica gel; oil well chemical: water treatment chemicals, ion exchanger (inn) such as permiutits, zeolites)

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and silica gel; oil well chemical: gramophone records making material

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and silica gel; oil well chemical: correcting fluid

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and silica gel; oil well chemical: precipitated silica and silica gel

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and silica gel; oil well chemical: oil well chemicals

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids pcb type; dipping oil for treatment of grapes; poly brominated biphenyls, poly chlorinated biphenyls,poly-chlorinated terphenyls, crocidolite; goods of a kind known as hazardous waste; phosphogypsum : mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids pcb type; dipping oil for treatment of grapes; poly brominated biphenyls, poly chlorinated biphenyls,poly-chlorinated terphenyls, crocidolite; goods of a kind known as hazardous waste; phosphogypsum : ferrite powder

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids pcb type; dipping oil for treatment of grapes; poly brominated biphenyls, poly chlorinated biphenyls,poly-chlorinated terphenyls, crocidolite; goods of a kind known as hazardous waste; phosphogypsum : capacitor fluids pcb type

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids pcb type; dipping oil for treatment of grapes; poly brominated biphenyls, poly chlorinated biphenyls,poly-chlorinated terphenyls, crocidolite; goods of a kind known as hazardous waste; phosphogypsum : dipping oil for treatment of grapes

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids pcb type; dipping oil for treatment of grapes; poly brominated biphenyls, poly chlorinated biphenyls,poly-chlorinated terphenyls, crocidolite; goods of a kind known as hazardous waste; phosphogypsum : poly brominated biphenyls, poly chlorinated biphenyls, poly chlorinated terphenyls, crocidolite

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids pcb type; dipping oil for treatment of grapes; poly brominated biphenyls, poly chlorinated biphenyls,poly-chlorinated terphenyls, crocidolite; goods of a kind known as hazardous waste; phosphogypsum : goods of a kind known as hazardous waste

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids pcb type; dipping oil for treatment of grapes; poly brominated biphenyls, poly chlorinated biphenyls,poly-chlorinated terphenyls, crocidolite; goods of a kind known as hazardous waste; phosphogypsum : phosphogypsum

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included other: - other

Other: Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1, 3, 2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1, 3, 2-dioxaphosphinan-5-yl) methyl] methylphosphonate

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91

* No credit card required

India’s Trade Performance — HSN Code 38248400 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

< ₹1 Crore

First year of recorded data

0.0000% of India’s total exports

India’s Imports

FY 2025-26

< ₹1 Crore

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2025-26

Nil

Balanced Trade

Surplus rank #5696 of 12872 HSN codes

% of Sub-Chapter 3824

FY 2025-26

0.00%

Share of Sub-Chapter 3824’s total exports in FY 2025-26

Import side: 0.00% of Sub-Chapter 3824’s imports

Rank Within Sub-Chapter 3824

FY 2025-26

#16 of 58

Position by export value among HSN codes in Sub-Chapter 3824

Import-side rank: #15 of 58

At a glance

#10535

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

−91.30%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.00%

Contribution to Sub-Ch. 3824

Share of Sub-Chapter 3824 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 38248400

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19

Balance

−1.19

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3824

Imports

1.19 ₹ Cr

0.0000% share

— YoY

0.02% of Sub-Ch. 3824

FY 2019-20

Balance

−0.24

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3824

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−79.83% YoY

0.00% of Sub-Ch. 3824

FY 2020-21

Balance

−0.59

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3824

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+145.83% YoY

0.01% of Sub-Ch. 3824

FY 2021-22 Exp. Rank #9112

Balance

−0.26

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.01% of Sub-Ch. 3824

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−16.95% YoY

0.01% of Sub-Ch. 3824

FY 2022-23 Exp. Rank #10152

Balance

−0.08

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−91.30% YoY

0.00% of Sub-Ch. 3824

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−79.59% YoY

0.00% of Sub-Ch. 3824

FY 2023-24

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 3824

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 3824

FY 2024-25

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3824

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3824

FY 2025-26 Exp. Rank #10535

Balance

0.00

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3824

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3824

CAGR · 8-Year

Exports

—

Imports

−49.48% /yr

Consistently Neutral
Sub-Chapter 3824 total

reference, FY 2025-26

Export

₹4,077.44 Cr

Import

₹13,487.94 Cr

Trade Balance

−9,410.50

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 38248400 Export-Import Analysis

Export Snapshot for HSN Code 38248400

India exported ₹0.01 Crore worth of Mixtures Containing Aldrin, Chlordane, Etc. in FY 2025-26. Multi-year trend data is being compiled for this hsn code.

HSN Code 38248400 Ranked #10535 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 38248400 ranks #10535 out of 12872 HSN codes by total export value. Within Sub-Chapter 3824, it ranks #16 of 58. By trade surplus, it ranks #5696 of 12872.

FY 2022-23 Was the Strongest Growth Year for HSN Code 38248400 Exports

The strongest single-year export movement for HSN Code 38248400 was recorded in FY 2022-23, when exports declined by 91.30% over the prior year.

India Maintains a Trade Surplus of ₹0.00 Crore in HSN Code 38248400 Goods

In FY 2025-26, India's exports of ₹0.01 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹0.00 Crore — ranking #5696 of 12872 by surplus magnitude.

Import Growth of −49.48% CAGR Signals Stable Import Dependency for Mixtures Containing Aldrin, Chlordane, Etc.

India's imports under HSN Code 38248400 have grown at −49.48% CAGR, reaching ₹0.01 Crore in FY 2025-26.

HSN Code 38248400 Contributes 0.00% of Sub-Chapter 3824 Exports — Ranked #16

Among the 58 HSN codes under Sub-Chapter 3824, HSN Code 38248400 ranks #16 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.00% share (rank #15).

Frequently Asked Questions

Clear answers to common queries about HSN Code 38248400 and GST compliance.

What products are classified under HSN 38248400 ?

It includes Mixtures Containing Aldrin, Chlordane, Etc.

How much GST applies to Mixtures Containing Aldrin, Chlordane, Etc.?

Under HSN 38248400, Mixtures Containing Aldrin, Chlordane, Etc. attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Mixtures Containing Aldrin, Chlordane, Etc.?

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 Mixtures Containing Aldrin, Chlordane, Etc.?

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.

Can we claim ITC on inputs used to trade Mixtures Containing Aldrin, Chlordane, Etc.?

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

How should mixed supplies be billed when Mixtures Containing Aldrin, Chlordane, Etc. is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mixtures Containing Aldrin, Chlordane, Etc.; Nil for exempt items if applicable).

Found this useful? Add BUSY as a preferred source to see more of us on Google.

Important Disclaimer

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.