Pesticides HSN Code: Classification for Agricultural and Chemical Pesticides
Pesticides are essential inputs for farmers and agricultural businesses. They control insects, weeds, fungi and other pests that harm crops. Under GST, pesticides can fall under different HSN codes based on their chemical nature and use, and they usually attract a higher tax slab compared to basic fertilizers.
Most pesticides are grouped under Chapter 38 of the Customs Tariff, which covers chemical products not elsewhere specified. Within this chapter, heading 3808 deals with insecticides, fungicides, herbicides, anti sprouting products and similar items.
HSN Code and GST Rate for Pesticide Products
Important: The codes and GST rates below are general references based on common GST treatment. Always check the latest GST rate notification or consult a tax professional before finalising them in your invoices.
| Product type | HSN code | Product description | Typical GST rate |
|---|---|---|---|
| Agricultural pesticides | 38089199 | Insecticides, herbicides and fungicides used mainly for agriculture | 18% |
| Chemical pesticides | 38089910 | Other chemical pesticide formulations for crops and public health | 18% |
| Organic or bio pesticides | 38089112 | Bio based or organic pesticide products used in farming | 5% / 18% |
What is the HSN Code for Pesticides?
Most pesticide formulations are classified under heading 3808, which covers a wide range of pest control products. Within this heading, more specific six or eight digit codes are used to distinguish between insecticides, herbicides, fungicides and similar goods.
Agricultural pesticide products, such as crop protection sprays and granules, are usually covered under 380891 or 380899 series codes. The correct choice depends on the active ingredient and the description given in the tariff.
How Agricultural Pesticides Are Classified under HSN?
Agricultural pesticides are generally identified by their active chemical ingredient and the form in which they are supplied, for example liquid, wettable powder, granule or dust.
- When the product is clearly labelled for agricultural use on crops, it normally falls under the agricultural sub group within 3808.
- If the same chemical is packed and marketed for household or public health use, such as mosquito control in residential areas, the detailed code can change.
Manufacturers and distributors must refer to the tariff notes and ensure their product labels and technical literature match the HSN entry they are using.
The HSN Code for Chemical and Organic Pesticides
Chemical pesticides are mostly synthetic formulations and are widely used for pest control in fields. These usually attract the standard GST rate of about 18 % and are classified under general 3808 series codes.
Organic or bio pesticides may be derived from plant extracts, microbes or other natural sources. Some of them can enjoy a lower GST rate, such as 5 %, when specifically notified. Others continue to be taxed at 18 % if they are not covered under concessional lists. Correct classification and reading of the rate notification is therefore critical.
GST on Pesticide Products
GST has a major impact on the price of pesticides.
- Many common pesticide formulations are taxed at 18 %, which directly increases the cost to farmers if input tax credit is not fully passed through.
- A few bio or organic products can be taxed at a lower rate when included in special entries.
Dealers must charge GST according to the correct HSN and maintain purchase invoices for input credit. Wrong classification can lead to disputes, blocked ITC and penalties during assessment.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
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What is the HSN code for agricultural pesticides?
Agricultural pesticides are generally classified under heading 3808, with six or eight digit codes such as 38089199 or 38089910 used for specific types of insecticides, herbicides and fungicides.
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How are chemical and organic pesticides classified under HSN?
Chemical pesticides normally fall under the standard 3808 codes for insecticides and similar products. Organic or bio pesticides also use the same heading but may be placed under specific sub codes that are mentioned for bio based products in the tariff or in GST rate notifications.
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How does GST apply to pesticide products?
Most pesticide formulations attract GST at around 18 %. Some organic or bio pesticides may qualify for a lower rate such as 5 % when covered by concessional entries. Businesses must match the product description with the correct rate entry before billing.
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Can pesticides for different crops have separate HSN codes?
The HSN code is usually based on the chemical nature and use of the product, not on the specific crop. So the same insecticide used on cotton, wheat or vegetables will normally carry the same code. However, special formulations for seed treatment or public health may have separate sub codes.
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Are natural and synthetic pesticides categorized differently?
Yes, natural or bio pesticides can be grouped separately in notifications and may enjoy different GST treatment. Synthetic chemical pesticides fall under general pesticide codes and usually carry the standard GST rate. The exact difference depends on how the product is described in the tariff and in rate notifications.