---
title: "HSN Code for Hfc-32 And Hfc-125 Compounds | HSN 38276500 GST Rate"
description: "Find HSN and GST Rates for 38276500 related to Hfc-32 And Hfc-125 Compounds with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-38276500/"
---

# HSN Code 38276500: Hfc-32 And Hfc-125 Compounds

- [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 20% or more by mass of difluoromethane (HFC-32) and 20% or more by mass of pentafluoroethane (HFC-125) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 38276500 ?

It includes Hfc-32 And Hfc-125 Compounds

### How should mixed supplies be billed when Hfc-32 And Hfc-125 Compounds is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hfc-32 And Hfc-125 Compounds; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Hfc-32 And Hfc-125 Compounds?

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 Hfc-32 And Hfc-125 Compounds?

Under HSN 38276500, Hfc-32 And Hfc-125 Compounds attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Hfc-32 And Hfc-125 Compounds?

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 Hfc-32 And Hfc-125 Compounds?

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 38276500 (FY 2024-25)

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

- Exports: ₹93 Cr (−36.34% YoY) — 0.0025% of India's total exports
- Imports: ₹1 Cr (−92.23% YoY) — 0.0000% of India's total imports
- Trade balance: ₹92 Cr (Surplus); surplus rank #1660 of 12657 HSN codes
- Share of Sub-Chapter 3827: 23.02% of its exports; import side 0.75%
- Rank within Sub-Chapter 3827: #2 of 19 by export value; import-side #7

### Key metrics

- National export rank: #2742 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +43.33% in FY 2023-24
- Contribution to Sub-Ch. 3827: 23.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 38276500

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 | 102.35 | 0.0028% | — | 20.71% | 69.56 | 0.0012% | — | 25.64% | +32.79 | #2497 |
| FY 2023-24 | 146.70 | 0.0041% | +43.33% | 30.16% | 15.96 | 0.0003% | −77.06% | 9.87% | +130.74 | #2130 |
| FY 2024-25 | 93.39 | 0.0025% | −36.34% | 23.02% | 1.24 | 0.0000% | −92.23% | 0.75% | +92.15 | #2742 |

## Key trade insights: HSN Code 38276500 export-import analysis

### Export snapshot for HSN Code 38276500

India exported ₹93.39 Crore worth of Hfc-32 And Hfc-125 Compounds in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 38276500 ranked #2742 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 38276500 ranks #2742 out of 12657 HSN codes by total export value. Within Sub-Chapter 3827, it ranks #2 of 19. By trade surplus, it ranks #1660 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 38276500 exports

The strongest single-year export movement for HSN Code 38276500 was recorded in FY 2023-24, when exports surged by 43.33% over the prior year.

### India maintains a trade surplus of ₹92.15 Crore in HSN Code 38276500 goods

In FY 2024-25, India's exports of ₹93.39 Cr exceeded imports of ₹1.24 Cr, resulting in a trade surplus of ₹92.15 Crore — ranking #1660 of 12657 by surplus magnitude.

### HSN Code 38276500 contributes 23.02% of Sub-Chapter 3827 exports — ranked #2

Among the 19 HSN codes under Sub-Chapter 3827, HSN Code 38276500 ranks #2 by export value — accounting for 23.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.75% share (rank #7).

## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-38273100/) | Nil |