What products are classified under HSN 38260000 ?
It includes Biodiesel
HSN Code 38260000 represents Biodiesel under GST classification. This code helps businesses identify Biodiesel correctly for billing, taxation, and trade. With HSN Code 38260000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Biodiesel.
HSN Code 38260000 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 | 3826 | Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals | Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous mineralsBio Diesel( other than supplied to Oil marketing companies for belnding with high speed diesel ) | 2.5% | 2.5% | 5% | 0% |
| 38 | Miscellaneous chemical products | 3826 | Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals | Bio Diesel Supplied to Oil marketing companies for belnding with high speed diesel | 2.5% | 2.5% | 5% | 0% |
| 38 | Miscellaneous chemical products | 3826 | Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals | Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel) | 6% | 6% | 12% | 0% |
Description of goods
Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous mineralsBio Diesel( other than supplied to Oil marketing companies for belnding with high speed diesel )
Chapter
38 – Miscellaneous chemical products
Sub Chapter
3826 – Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals
Description of goods
Bio Diesel Supplied to Oil marketing companies for belnding with high speed diesel
Chapter
38 – Miscellaneous chemical products
Sub Chapter
3826 – Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals
Description of goods
Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)
Chapter
38 – Miscellaneous chemical products
Sub Chapter
3826 – Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals
Biodiesel does not include products with the following descriptions:
| HSN Code | Description |
|---|
It includes Biodiesel
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Biodiesel; Nil for exempt items if applicable).
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 38260000, Biodiesel attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.