---
title: "HSN Code for Biodiesel | HSN 38260000 GST Rate"
description: "Find HSN and GST Rates for 38260000 related to Biodiesel with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-38260000/"
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# HSN Code 38260000: Biodiesel

- [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 3826: Biodiesel mixtures](https://busy.in/hsn/sub-chapter-3826/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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% |
| Bio Diesel Supplied to Oil marketing companies for belnding with high speed diesel | 2.5% | 2.5% | 5% | 0% |
| 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% |

## Frequently asked questions

### What products are classified under HSN 38260000 ?

It includes Biodiesel

### How should mixed supplies be billed when Biodiesel is sold with other items?

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

### Does packaging or labelling change the GST for Biodiesel?

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.

### Any common misclassification issue with Biodiesel?

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

### How much GST applies to Biodiesel?

Under HSN 38260000, Biodiesel attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Biodiesel?

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 Biodiesel?

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.

## India's trade performance: HSN Code 38260000 (FY 2024-25)

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

- Exports: ₹5 Cr (−52.21% YoY) — 0.0001% of India's total exports
- Imports: < ₹1 Crore (−96.60% YoY) — 0.0000% of India's total imports
- Trade balance: ₹5 Cr (Surplus); surplus rank #3784 of 12657 HSN codes
- Share of Sub-Chapter 3826: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 3826: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: -42.68% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6745 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +110.35% in FY 2021-22
- Contribution to Sub-Ch. 3826: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 38260000

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. 3826 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3826 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 128.30 | 0.0056% | — | 100.00% | 117.84 | 0.0033% | — | 100.00% | +10.46 | #1740 |
| FY 2019-20 | 240.67 | 0.0109% | +87.58% | 100.00% | 13.53 | 0.0004% | −88.52% | 100.00% | +227.14 | #1166 |
| FY 2020-21 | 26.95 | 0.0013% | −88.80% | 100.00% | 8.10 | 0.0003% | −40.13% | 100.00% | +18.85 | #3802 |
| FY 2021-22 | 56.69 | 0.0018% | +110.35% | 100.00% | 22.92 | 0.0005% | +182.96% | 100.00% | +33.77 | #3191 |
| FY 2022-23 | 39.84 | 0.0011% | −29.72% | 100.00% | 2.65 | 0.0000% | −88.44% | 100.00% | +37.19 | #3782 |
| FY 2023-24 | 9.52 | 0.0003% | −76.10% | 100.00% | 1.47 | 0.0000% | −44.53% | 100.00% | +8.05 | #5797 |
| FY 2024-25 | 4.55 | 0.0001% | −52.21% | 100.00% | < ₹1 Crore | 0.0000% | −96.60% | 100.00% | +4.50 | #6745 |

- CAGR (7-year): exports -42.68%/yr, imports -72.59%/yr (consistently Surplus)

## Key trade insights: HSN Code 38260000 export-import analysis

### Export decline: -42.68% CAGR over 7 years

India's exports under HSN Code 38260000 have declined at a compound annual rate of -42.68% over 7 fiscal years, falling from ₹128.30 Crore in FY 2018-19 to ₹4.55 Crore in FY 2024-25.

### HSN Code 38260000 ranked #6745 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 38260000 ranks #6745 out of 12657 HSN codes by total export value. Within Sub-Chapter 3826, it ranks #1 of 1. By trade surplus, it ranks #3784 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 38260000 exports

The strongest single-year export movement for HSN Code 38260000 was recorded in FY 2021-22, when exports surged by 110.35% over the prior year.

### India maintains a trade surplus of ₹4.50 Crore in HSN Code 38260000 goods

In FY 2024-25, India's exports of ₹4.55 Cr exceeded imports of ₹0.05 Cr, resulting in a trade surplus of ₹4.50 Crore — ranking #3784 of 12657 by surplus magnitude.

### Import growth of -72.59% CAGR signals stable import dependency for Biodiesel

India's imports under HSN Code 38260000 have grown at -72.59% CAGR, reaching ₹0.05 Crore in FY 2024-25.

### HSN Code 38260000 contributes 100.00% of Sub-Chapter 3826 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 3826, HSN Code 38260000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 3826

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 38260000: Biodiesel (this hsn code) | ₹5 Cr |