--- title: "HSN Code for HCFCs Containing Substances (No CFCs) | HSN 38273100 GST Rate" description: "Find HSN and GST Rates for 38273100 related to HCFCs Containing Substances (No CFCs) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-38273100/" --- # HSN Code 38273100: HCFCs Containing Substances (No CFCs) - [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 3827: Halogenated mixtures](https://busy.in/hsn/sub-chapter-3827/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydro-fluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs): Containing substances of sub-headings 2903 41 to 2903 48 | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 38273100 ? It includes HCFCs Containing Substances (No CFCs) ### Does packaging or labelling change the GST for HCFCs Containing Substances (No CFCs)? 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. ### Do e‑way bill and e‑invoice apply for HCFCs Containing Substances (No CFCs)? 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. ### How much GST applies to HCFCs Containing Substances (No CFCs)? Under HSN 38273100, HCFCs Containing Substances (No CFCs) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade HCFCs Containing Substances (No CFCs)? 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 HCFCs Containing Substances (No CFCs) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for HCFCs Containing Substances (No CFCs); Nil for exempt items if applicable). ## India's trade performance: HSN Code 38273100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: ₹12 Cr (+99.35% YoY) — 0.0002% of India's total imports - Trade balance: −₹12 Cr (Deficit); surplus rank #9206 of 12657 HSN codes - Share of Sub-Chapter 3827: 0.00% of its exports; import side 7.40% ## India export-import trade statistics: HSN Code 38273100 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. 3827 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3827 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | 1.41 | 0.0000% | — | 0.52% | −1.41 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | 6.15 | 0.0001% | +336.17% | 3.80% | −6.15 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | 12.26 | 0.0002% | +99.35% | 7.40% | −12.26 | — | ## Key trade insights: HSN Code 38273100 export-import analysis ### Export snapshot for HSN Code 38273100 India exported ₹0.00 Crore worth of HCFCs Containing Substances (No CFCs) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### India records a trade deficit of ₹12.26 Crore in HSN Code 38273100 goods In FY 2024-25, India's imports of ₹12.26 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹12.26 Crore — ranking #9206 of 12657 by surplus magnitude. ## Related HSN Codes in Sub-Chapter 3827 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 38276300: HFC-125 Containing Hydrofluorocarbon Products](https://busy.in/hsn/hsn-38276300/) | ₹267 Cr | | #2 | [HSN Code 38276500: Hfc-32 And Hfc-125 Compounds](https://busy.in/hsn/hsn-38276500/) | ₹93 Cr | | #3 | [HSN Code 38276400: Other Hfcs, Containing Hfc-134A](https://busy.in/hsn/hsn-38276400/) | ₹21 Cr | | #4 | [HSN Code 38276100: HFC-143a Mixtures (>15%)](https://busy.in/hsn/hsn-38276100/) | ₹14 Cr | | #5 | [HSN Code 38276800: Other HFC Mixtures (2903 41-48)](https://busy.in/hsn/hsn-38276800/) | ₹4 Cr | | #6 | [HSN Code 38273900: Other HCFC Mixtures](https://busy.in/hsn/hsn-38273900/) | ₹3 Cr | | #7 | [HSN Code 38279000: Mixtures of Halogenated Derivatives of Methane, Ethane, Propane](https://busy.in/hsn/hsn-38279000/) | ₹3 Cr | | #8 | [HSN Code 38271100: Chlorofluorocarbon-Containing Products](https://busy.in/hsn/hsn-38271100/) | < ₹1 Crore | | — | [HSN Code 38272000: Halon-1211, Halon-1301, or Halon-2402 Containing Products](https://busy.in/hsn/hsn-38272000/) | Nil | | — | HSN Code 38273100: HCFCs Containing Substances (No CFCs) (this hsn code) | Nil |