What products are classified under HSN 38259000 ?
It includes Residual Products of Chemical or Allied Industries
HSN Code 38259000 represents Residual Products of Chemical or Allied Industries under GST classification. This code helps businesses identify Residual Products of Chemical or Allied Industries correctly for billing, taxation, and trade. With HSN Code 38259000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Residual Products of Chemical or Allied Industries.
HSN Code 38259000 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 | 3825 | Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter | Other | 9% | 9% | 18% | 0% |
Residual Products of Chemical or Allied Industries does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Municipal waste | |
| Sewage sludge | |
| Clinical waste | |
| Waste organic solvents: Halogenated | |
| Waste organic solvents: Other | |
| Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids | |
| Other wastes from chemical or allied industries: Mainly containing organic constituents | |
| Other wastes from chemical or allied industries: Other |
Municipal waste
Sewage sludge
Clinical waste
Waste organic solvents: Halogenated
Waste organic solvents: Other
Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids
Other wastes from chemical or allied industries: Mainly containing organic constituents
Other wastes from chemical or allied industries: Other
| Order Number | Description |
|---|---|
| Pratham Agro Vat Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| M/S. Pratham Agro Vet Industries (AAR (Authority For Advance Ruling), Gujarat) |
Pratham Agro Vat Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
M/S. Pratham Agro Vet Industries (AAR (Authority For Advance Ruling), Gujarat)
It includes Residual Products of Chemical or Allied Industries
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.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 38259000, Residual Products of Chemical or Allied Industries attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Residual Products of Chemical or Allied Industries; 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.