What products are classified under HSN 2923
It includes 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.
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
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
| Order Number | Description |
|---|---|
| Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra) |
Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
It includes Quaternary ammonium compounds
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.
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.
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.
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.
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.
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.