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2923 HSN Code: Quaternary ammonium compounds

HSN Sub Chapter 2923 represents Quaternary ammonium compounds under GST classification. This code helps businesses identify Quaternary ammonium compounds correctly for billing, taxation, and trade. With HSN Sub Chapter 2923, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Quaternary ammonium compounds.

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New GST Rate for HSN Code 2923

GST Rate for Quaternary ammonium compounds under HSN Code 2923. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
29 2923 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined 18% 18%

Chapter: 29

Description: Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 2923

Following Tariff HSN code falls under Quaternary ammonium compounds:

Tariff HSN Description
Choline and its salts
Lecithins and other phosphoaminolipids : Lecithins
Lecithins and other phosphoaminolipids : Other
Tetraethylammonium perfluorooctane sulphonate
Didecyldimethylammonium perfluorooctane sulphonate
Lecithins and other phosphoaminolipids :Other

Choline and its salts

Lecithins and other phosphoaminolipids : Lecithins

Lecithins and other phosphoaminolipids : Other

Tetraethylammonium perfluorooctane sulphonate

Didecyldimethylammonium perfluorooctane sulphonate

Lecithins and other phosphoaminolipids :Other

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Case Laws Related to Sub Chapter 2923

Order Number Description
Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

FAQs for Sub Chapter 2923

What products are classified under HSN 2923

It includes Quaternary ammonium compounds

How are warranty replacements of Quaternary ammonium compounds handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

How should I document Quaternary ammonium compounds sent for job work?

Use a delivery challan for sending Quaternary ammonium compounds to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

What should my invoice and records include for Quaternary ammonium compounds?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

What misclassification mistakes happen with Quaternary ammonium compounds?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

Can reverse charge ever apply to transactions involving Quaternary ammonium compounds?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Quaternary ammonium compounds are forward charge. Check the current notifications for any special cases before deciding.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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