--- title: "HSN Code for HFC-143a Mixtures (>15%) | HSN 38276100 GST Rate" description: "Find HSN and GST Rates for 38276100 related to HFC-143a Mixtures (>15%) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-38276100/" --- # HSN Code 38276100: HFC-143a Mixtures (>15%) - [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 other hydrofluorocarbons (HFCs) but not containing chloro- fluorocarbons (CFCs) or hydrochloro-fluorocarbons (HCFCs): Containing 15% or more by mass of 1,1,1-trifluoroethane (HFC-143a) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 38276100 ? It includes HFC-143a Mixtures (>15%) ### Do e‑way bill and e‑invoice apply for HFC-143a Mixtures (>15%)? 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. ### Can we claim ITC on inputs used to trade HFC-143a Mixtures (>15%)? 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 HFC-143a Mixtures (>15%) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for HFC-143a Mixtures (>15%); Nil for exempt items if applicable). ### How much GST applies to HFC-143a Mixtures (>15%)? Under HSN 38276100, HFC-143a Mixtures (>15%) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with HFC-143a Mixtures (>15%)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 38276100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹14 Cr (+29.11% YoY) — 0.0004% of India's total exports - Imports: ₹93 Cr (+152.82% YoY) — 0.0015% of India's total imports - Trade balance: −₹79 Cr (Deficit); surplus rank #10605 of 12657 HSN codes - Share of Sub-Chapter 3827: 3.49% of its exports; import side 56.03% - Rank within Sub-Chapter 3827: #4 of 19 by export value; import-side #1 ### Key metrics - National export rank: #5330 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +29.11% in FY 2024-25 - Contribution to Sub-Ch. 3827: 3.49% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 38276100 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 | 17.30 | 0.0005% | — | 3.50% | 52.13 | 0.0009% | — | 19.21% | −34.83 | #4859 | | FY 2023-24 | 10.96 | 0.0003% | −36.65% | 2.25% | 36.71 | 0.0007% | −29.58% | 22.69% | −25.75 | #5621 | | FY 2024-25 | 14.15 | 0.0004% | +29.11% | 3.49% | 92.81 | 0.0015% | +152.82% | 56.03% | −78.66 | #5330 | ## Key trade insights: HSN Code 38276100 export-import analysis ### Export snapshot for HSN Code 38276100 India exported ₹14.15 Crore worth of HFC-143a Mixtures (>15%) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 38276100 ranked #5330 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 38276100 ranks #5330 out of 12657 HSN codes by total export value. Within Sub-Chapter 3827, it ranks #4 of 19. By trade surplus, it ranks #10605 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 38276100 exports The strongest single-year export movement for HSN Code 38276100 was recorded in FY 2024-25, when exports surged by 29.11% over the prior year. ### India records a trade deficit of ₹78.66 Crore in HSN Code 38276100 goods In FY 2024-25, India's imports of ₹92.81 Cr exceeded exports of ₹14.15 Cr, resulting in a trade deficit of ₹78.66 Crore — ranking #10605 of 12657 by surplus magnitude. ### HSN Code 38276100 contributes 3.49% of Sub-Chapter 3827 exports — ranked #4 Among the 19 HSN codes under Sub-Chapter 3827, HSN Code 38276100 ranks #4 by export value — accounting for 3.49% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 56.03% share (rank #1). ## 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%) (this hsn code) | ₹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)](https://busy.in/hsn/hsn-38273100/) | Nil |