--- title: "HSN Code for Other Hfcs, Containing Hfc-134A | HSN 38276400 GST Rate" description: "Find HSN and GST Rates for 38276400 related to Other Hfcs, Containing Hfc-134A with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-38276400/" --- # HSN Code 38276400: Other Hfcs, Containing Hfc-134A - [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): Other, not included in the sub-headings above, containing 30% or more by mass of 1,1,1,2-tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 38276400 ? It includes Other Hfcs, Containing Hfc-134A ### Any common misclassification issue with Other Hfcs, Containing Hfc-134A? 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 Other Hfcs, Containing Hfc-134A? Under HSN 38276400, Other Hfcs, Containing Hfc-134A attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other Hfcs, Containing Hfc-134A? 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 Other Hfcs, Containing Hfc-134A? 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 should mixed supplies be billed when Other Hfcs, Containing Hfc-134A is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Hfcs, Containing Hfc-134A; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Hfcs, Containing Hfc-134A? 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. ## India's trade performance: HSN Code 38276400 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹21 Cr (+45.28% YoY) — 0.0006% of India's total exports - Imports: ₹8 Cr (−47.03% YoY) — 0.0001% of India's total imports - Trade balance: ₹12 Cr (Surplus); surplus rank #3197 of 12657 HSN codes - Share of Sub-Chapter 3827: 5.08% of its exports; import side 5.05% - Rank within Sub-Chapter 3827: #3 of 19 by export value; import-side #5 ### Key metrics - National export rank: #4830 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +45.28% in FY 2024-25 - Contribution to Sub-Ch. 3827: 5.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 38276400 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 | 36.10 | 0.0010% | — | 7.30% | 34.94 | 0.0006% | — | 12.88% | +1.16 | #3913 | | FY 2023-24 | 14.18 | 0.0004% | −60.72% | 2.91% | 15.80 | 0.0003% | −54.78% | 9.77% | −1.62 | #5240 | | FY 2024-25 | 20.60 | 0.0006% | +45.28% | 5.08% | 8.37 | 0.0001% | −47.03% | 5.05% | +12.23 | #4830 | ## Key trade insights: HSN Code 38276400 export-import analysis ### Export snapshot for HSN Code 38276400 India exported ₹20.60 Crore worth of Other Hfcs, Containing Hfc-134A in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 38276400 ranked #4830 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 38276400 ranks #4830 out of 12657 HSN codes by total export value. Within Sub-Chapter 3827, it ranks #3 of 19. By trade surplus, it ranks #3197 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 38276400 exports The strongest single-year export movement for HSN Code 38276400 was recorded in FY 2024-25, when exports surged by 45.28% over the prior year. ### India maintains a trade surplus of ₹12.23 Crore in HSN Code 38276400 goods In FY 2024-25, India's exports of ₹20.60 Cr exceeded imports of ₹8.37 Cr, resulting in a trade surplus of ₹12.23 Crore — ranking #3197 of 12657 by surplus magnitude. ### HSN Code 38276400 contributes 5.08% of Sub-Chapter 3827 exports — ranked #3 Among the 19 HSN codes under Sub-Chapter 3827, HSN Code 38276400 ranks #3 by export value — accounting for 5.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.05% share (rank #5). ## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-38273100/) | Nil |