Phenyl HSN Code: Classification for White and Black Phenyl
Phenyl is a common cleaning liquid used for floors, toilets and large commercial spaces. Both white phenyl and black phenyl are treated as disinfectants or cleaning preparations under GST. For correct taxation every trader and manufacturer has to map phenyl products to the right HSN code and GST rate.
What Is the HSN Code for Phenyl?
Under the GST tariff, phenyl is generally grouped with disinfectants, insecticides and similar chemical preparations. Most commercial floor cleaning phenyl products fall under one main HSN heading for these types of chemicals. The same heading normally covers both white phenyl and black phenyl unless the composition is very unusual.
Typical HSN code and GST rate used for phenyl products are shown below.
Phenyl HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 6 | Guide to HSN Section 06 | PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 34 | Soap, Washing Preparations, Waxes | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster |
| 38 | Miscellaneous Chemical Products | Miscellaneous chemical products |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 34021110 | Other Anionic Surfactants | 18% |
| 34021190 | Cationic Surfactants | 18% |
| 34021200 | Non-Ionic Surfactants | 18% |
| 34021300 | Other Organic Surfactants | 18% |
| 34021900 | Washing Preps: Soap/Surfactant Based (Retail) | 18% |
| 34022010 | Cleaning/Degreasing Preps (Retail) | 18% |
| 34022020 | Other Surface-Active Preps (Retail) | 18% |
| 34022090 | Artificial Waxes: Modified Lignite | 18% |
| 34023100 | Anionic Surfactants: Linear Alkylbenzene Sulfonic Acid | 18% |
| 34023900 | Anionic Surfactants (Other) | 18% |
| 34024100 | Cationic Organic Surface-Active Agents | 18% |
| 34024200 | Non-ionic Organic Surface-Active Agents | 18% |
| 34024900 | Other Organic Surface-Active Agents | 18% |
| 34025000 | Preparations Put Up For Retail Sale | 18% |
| 34029011 | Non-Soap Cleaning/Degreasing (Synthetic, Retail) | 18% |
| 34029012 | Other Washing/Cleaning (Soap-Based, Retail) | 18% |
| 34029019 | Synthetic Detergent Preparations: Retail Sale, Other Types | 18% |
| 34029020 | Sulphonated Castor, Fish Or Sperm Oil | 5% |
| 34029030 | Penetrators in retail sale | 18% |
| 34029041 | Non-Soap Wetting Agents (Retail) | 18% |
| 34029042 | Soap-Based Washing/Cleaning (Retail) | 18% |
| 34029049 | Wetting agents | 18% |
| 34029051 | Non-Soap Cleaning/Degreasing (Retail) | 18% |
| 34029052 | Soap-Based Washing/Cleaning (Synthetic, Retail) | 18% |
| 34029059 | Organic Surface-Active Agents | 18% |
| 34029091 | Burning Odoriferous Preparations | 18% |
| 34029092 | Cleaning/Degreasing Preparations (Non-Soap) | 18% |
| 34029099 | Retail sale preparations | 18% |
| 34031100 | Textile and Leather Treatment Preparations | 18% |
| 34031900 | Other Petroleum Oil Preparations | 18% |
| 34039100 | Preparations for Treating Textiles/Leather/Furs | 18% |
| 34039900 | Lubricating Preparations, Excluding High-Oil Content | 18% |
| 38081011 | Insecticide: Aluminium Phosphite | 18% |
| 38081012 | Insecticide: Calcium Cyanide | 18% |
| 38081013 | Insecticide: Chlordane | 18% |
| 38081014 | Insecticide: Chloro Benzilate | 18% |
| 38081015 | Insecticide: DDVP (Dimethyl Dichloro Vinyl Phosphate) | 18% |
| 38081016 | Insecticide: DDT (Excl. 2903 62) | 18% |
| 38081017 | Insecticide: Diaginal | 18% |
| 38081021 | Insecticide: Heptachlor | 18% |
| 38081022 | Insecticide: Lindane | 18% |
| 38081023 | Insecticide: Methyl Bromide | 18% |
| 38081024 | Insecticide: Parathion Methyl | 18% |
| 38081025 | Insecticide: Dimethoate Technical Grade | 18% |
| 38081026 | Insecticide: Malathion | 18% |
| 38081027 | Insecticide: Endosulphan Technical Grade | 18% |
| 38081031 | Insecticide: Quinal Phos | 18% |
| 38081032 | Insecticide: Isoproturon | 18% |
| 38081033 | Insecticide: Fenthion | 18% |
| 38081034 | Insecticide: Cipermetrin Technical Grade | 18% |
| 38081035 | Insecticide: Allethrin | 18% |
| 38081036 | Insecticide: Synthetic Pyrethrum | 18% |
| 38081037 | Insect Repellents (Flies, Mosquitoes) | 18% |
| 38081091 | Paper Impregnated/Coated with Insecticide | 18% |
| 38081092 | Other Insecticides | 18% |
| 38081099 | Fungicide: Maneb | 18% |
| 38082010 | Fungicide: Sodium Pentachlorophenate | 18% |
| 38082020 | Fungicide: Thiram | 18% |
| 38082030 | Fungicide: Zineb | 18% |
| 38082040 | Fungicide: Copper Oxychloride | 18% |
| 38082050 | Other Fungicides | 18% |
| 38082090 | Herbicide: Chloromethyl Phenoxy Acetic Acid | 18% |
| 38083010 | Herbicide: 2,4-Dichlorophenoxy Acetic Acid | 18% |
| 38083020 | Plant-Growth Regulator: Gibberellic Acid | 18% |
| 38083030 | Plant-Growth Regulators (Other) | 18% |
| 38083040 | Weedicides & Weed Killing Agents | 18% |
| 38083050 | Other Herbicides/Anti-Sprouting Products | 18% |
| 38083090 | Disinfectants | 18% |
| 38084000 | Specified Pesticide Goods | 18% |
| 38085000 | Pesticides (Not Elsewhere Specified) | 18% |
| 38085200 | Goods in Sub-heading Note 2 (<= 300g Packs) | 18% |
| 38085900 | Sub-heading note 1 goods: Other | 18% |
| 38086100 | Chloromethyl Phenoxy Acetic Acid (MCPA) | 18% |
| 38086200 | Goods in packs 300g – 7.5kg | 18% |
| 38086900 | Other specified goods | 18% |
| 38089010 | Other Similar Pesticide Products | 18% |
| 38089090 | Goods specified in supplementary note 1 to this chapter | 18% |
| 38089111 | Insecticides: Aluminium phosphate | 18% |
| 38089112 | Other: Insecticides; Dimethoate, technical grade | 18% |
| 38089113 | D.D.V.P. insecticides | 18% |
| 38089121 | Other| Insecticides; Diaginal | 18% |
| 38089122 | Other| Insecticides; Methyl Bromide | 18% |
| 38089123 | Other: Insecticides; Dimethoate, technical grade | 18% |
| 38089124 | Other| Insecticides; Melathion | 18% |
| 38089131 | Other: Insecticides; Endosulphan, technical grade | 18% |
| 38089132 | Other: Insecticides; Quinal phos | 18% |
| 38089133 | Other: Insecticides; Isoproturon | 18% |
| 38089134 | Other: Insecticides; Fenthion | 18% |
| 38089135 | Cipermethrin | 18% |
| 38089136 | Other: Insecticides; Allethrin | 18% |
| 38089137 | Printed : Plain weave : Poplin and broad fabrics | 18% |
| 38089141 | Goods specified in supplementary note 2 to this chapter | 18% |
| 38089142 | Goods specified in supplementary note 3 to this chapter | 18% |
| 38089151 | Goods specified in supplementary note 4 to this chapter | 18% |
| 38089152 | Goods specified in supplementary note 5 to this chapter | 18% |
| 38089191 | Repellants for insects such as flies, mosquito | 18% |
| 38089192 | DDT Coated Paper | 18% |
| 38089199 | Insecticides, Rodenticides & Plant Growth Regulators | 18% |
| 38089210 | Other| Fungicides|Maneb | 18% |
| 38089220 | Fungicides: Santrobrite | 18% |
| 38089230 | Fungicides: Thiram | 18% |
| 38089240 | Other| Fungicides| Zineb | 18% |
| 38089250 | Other| Fungicides|Copper Oxychloride | 18% |
| 38089260 | Goods specified in supplementary note 6 to this chapter | 18% |
| 38089270 | Goods specified in supplementary note 7 to this chapter : | 18% |
| 38089290 | Other| Fungicides| Other | 18% |
| 38089310 | 2,4-Dichloro Phenoxy Acetic Acid & Esters | 18% |
| 38089320 | Prepared Culture Media | 18% |
| 38089330 | Gibberellic Acid | 12% |
| 38089340 | Plant Growth Regulators | 18% |
| 38089350 | Inorganic Chemicals for Use in Industry | 18% |
| 38089361 | Goods specified in supplementary note 8 to this chapter : | 18% |
| 38089362 | Goods specified in supplementary note 9 to this chapter : | 18% |
| 38089371 | Goods specified in supplementary note 10 to this chapter : | 18% |
| 38089372 | Finishing Agents: Leather Industry | 18% |
| 38089390 | Herbicides & Plant Growth Regulators: Other | 18% |
| 38089400 | Disinfectants | 18% |
| 38089910 | Pesticides | 18% |
| 38089990 | Insecticides, fungicides, herbicides, disinfectants | Other | 18% |
* GST rates may vary based on the latest GST notifications
White Phenyl Classification Under HSN
White phenyl is usually a mixture of disinfectant chemicals and solvents. It is treated as a cleaning preparation and brought under the same HSN code as other disinfectants. When it is packed in retail bottles with brand names the classification still follows the chemical nature of the product, not the branding.
Black Phenyl and Concentrated Phenyl HSN Code
Black phenyl and concentrated phenyl are also cleaning and disinfectant liquids. Even though they look darker and may be stronger in smell, they are generally kept under the same HSN heading as white phenyl. Only if the product is clearly sold as something else, for example a pesticide or a speciality industrial chemical, the HSN code may differ.
GST on Phenyl and Cleaning Liquids
Most phenyl products covered by this heading attract GST at 18 %. Businesses that use phenyl for cleaning their own premises treat it as an input service or consumable. They can claim input tax credit if they are eligible and if the phenyl is used for business activities. End consumers simply pay the tax included in the price printed on the bottle or container.
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
-
What is the HSN code for phenyl?
Phenyl used as a floor or toilet cleaner is generally classified under HSN 3808 along with other disinfectants and cleaning preparations. Taxpayers should match their exact formulation with the tariff description before finalising the code.
-
Is white phenyl classified differently under HSN?
Normally white phenyl is not given a separate HSN from black phenyl. Both are treated as disinfectant cleaning liquids under the same heading unless their main use is clearly different.
-
What is the HSN code for black phenyl?
Black phenyl also usually comes under HSN 3808, just like white phenyl. Colour alone does not change the HSN code; the base chemical nature and use of the product decide the classification.
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How does GST apply to cleaning phenyl?
Cleaning phenyl under this heading usually attracts GST at 18 %. GST is charged on the transaction value and shown as a separate line in tax invoices issued by registered suppliers.
-
Is industrial phenyl categorized under the same code?
In many cases industrial grade phenyl is also kept under the same HSN heading as regular phenyl if the product is still a cleaning or disinfectant liquid. Only very specialised industrial chemicals may shift to another specific HSN code.