---
title: "2926 HSN Code | HSN Code for Nitrile-function compounds in India"
description: "Know more about 2926 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2926 covering Nitrile-function compounds."
canonical: "https://busy.in/hsn/sub-chapter-2926/"
---

# HSN Sub-chapter 2926: Nitrile-function compounds

Nitrile-function compounds

Part of [Chapter 29: Organic Chemicals](https://busy.in/hsn/chapter-29/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 29261000 | [Acrylonitrile](https://busy.in/hsn/hsn-29261000/) |
| 29262000 | [1-Cyanoguanidine (Dicyandiamide)](https://busy.in/hsn/hsn-29262000/) |
| 29263000 | [Fenproporex, Methadone Intermediate](https://busy.in/hsn/hsn-29263000/) |
| 29264000 | [Alpha-phenylacetoacetonitrile](https://busy.in/hsn/hsn-29264000/) |
| 29269000 | [Other Nitrile-Function Compounds](https://busy.in/hsn/hsn-29269000/) |

## Frequently asked questions

### What products are classified under HSN 2926

It includes Nitrile-function compounds

### What should my invoice and records include for Nitrile-function 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 are the e‑way bill and e‑invoice points while moving Nitrile-function compounds?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### How should I document Nitrile-function compounds sent for job work?

Use a delivery challan for sending Nitrile-function 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.

### Is the composition scheme suitable if I mainly trade Nitrile-function compounds?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### What misclassification mistakes happen with Nitrile-function 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.

### Does MRP, weight or pack size change GST treatment for Nitrile-function compounds?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

## India's trade performance: HSN Sub-Chapter 2926 (FY 2024-25)

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

- Exports: ₹804 Cr (+14.29% YoY) — 0.0217% of India's total exports
- Imports: ₹4,528 Cr (+12.82% YoY) — 0.0743% of India's total imports
- Trade balance: −₹3,725 Cr (Deficit); surplus rank #1086 of 1233 sub-chapters
- Share of Chapter 29: 0.47% of its exports; import side 2.01%
- Rank within Chapter 29: #32 of 42 by export value; import-side #16

### Key metrics

- Export CAGR: 9.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #430 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +33.03% in FY 2020-21
- Contribution to Ch. 29: 0.47% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2926

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 Ch. 29 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 29 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 467.31 | 0.0204% | — | 0.37% | 4,286.21 | 0.1194% | — | 2.74% | −3,818.90 | #434 |
| FY 2019-20 | 511.27 | 0.0231% | +9.41% | 0.41% | 4,251.70 | 0.1267% | −0.81% | 3.03% | −3,740.43 | #404 |
| FY 2020-21 | 680.13 | 0.0316% | +33.03% | 0.51% | 3,619.10 | 0.1242% | −14.88% | 2.48% | −2,938.97 | #371 |
| FY 2021-22 | 777.17 | 0.0248% | +14.27% | 0.47% | 5,946.01 | 0.1301% | +64.30% | 2.80% | −5,168.84 | #394 |
| FY 2022-23 | 916.77 | 0.0253% | +17.96% | 0.53% | 5,812.33 | 0.1011% | −2.25% | 2.50% | −4,895.56 | #396 |
| FY 2023-24 | 703.13 | 0.0194% | −23.30% | 0.42% | 4,013.94 | 0.0715% | −30.94% | 1.81% | −3,310.81 | #445 |
| FY 2024-25 | 803.63 | 0.0217% | +14.29% | 0.47% | 4,528.42 | 0.0743% | +12.82% | 2.01% | −3,724.79 | #430 |

- CAGR (7-year): exports 9.46%/yr, imports 0.92%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2926 export-import analysis

### Consistent export growth: 9.46% CAGR over 7 years

India's exports under HSN Sub-Chapter 2926 have grown at a compound annual rate of 9.46% over 7 fiscal years, rising from ₹467.31 Crore in FY 2018-19 to ₹803.63 Crore in FY 2024-25.

### HSN Sub-Chapter 2926 ranked #430 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2926 ranks #430 out of 1233 sub-chapters by total export value. Within Chapter 29, it ranks #32 of 42. By trade surplus, it ranks #1086 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 2926 exports

The strongest single-year export movement for HSN Sub-Chapter 2926 was recorded in FY 2020-21, when exports surged by 33.03% over the prior year.

### India records a trade deficit of ₹3,724.79 Crore in HSN Sub-Chapter 2926 goods

In FY 2024-25, India's imports of ₹4,528.42 Cr exceeded exports of ₹803.63 Cr, resulting in a trade deficit of ₹3,724.79 Crore — ranking #1086 of 1233 by surplus magnitude.

### Import growth of 0.92% CAGR signals stable import dependency for Nitrile-function compounds

India's imports under HSN Sub-Chapter 2926 have grown at 0.92% CAGR, reaching ₹4,528.42 Crore in FY 2024-25.

### HSN Sub-Chapter 2926 contributes 0.47% of Chapter 29 exports — ranked #32

Among the 42 sub-chapters under Chapter 29, HSN Sub-Chapter 2926 ranks #32 by export value — accounting for 0.47% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.01% share (rank #16).

## Related Sub-Chapters in Chapter 29

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 2933: Heterocyclic nitrogen compounds](https://busy.in/hsn/sub-chapter-2933/) | ₹37,363 Cr |
| #2 | [HSN Sub-Chapter 2902: Cyclic hydrocarbons](https://busy.in/hsn/sub-chapter-2902/) | ₹15,293 Cr |
| #3 | [HSN Sub-Chapter 2942: Other organic compounds](https://busy.in/hsn/sub-chapter-2942/) | ₹10,794 Cr |
| #4 | [HSN Sub-Chapter 2941: Antibiotics](https://busy.in/hsn/sub-chapter-2941/) | ₹8,911 Cr |
| #5 | [HSN Sub-Chapter 2921: Amine- function compounds](https://busy.in/hsn/sub-chapter-2921/) | ₹7,834 Cr |
| #6 | [HSN Sub-Chapter 2924: Internal combustion engines](https://busy.in/hsn/sub-chapter-2924/) | ₹6,530 Cr |
| #7 | [HSN Sub-Chapter 2915: Monocarboxylic acids and derivatives](https://busy.in/hsn/sub-chapter-2915/) | ₹6,424 Cr |
| #8 | [HSN Sub-Chapter 2934: Nucleic acids & derivatives](https://busy.in/hsn/sub-chapter-2934/) | ₹6,343 Cr |
| #9 | [HSN Sub-Chapter 2922: Oxygen-function amino-compounds](https://busy.in/hsn/sub-chapter-2922/) | ₹5,810 Cr |
| #10 | [HSN Sub-Chapter 2909: Ethers, ether-alcohols, peroxides](https://busy.in/hsn/sub-chapter-2909/) | ₹5,590 Cr |
| #32 | HSN Sub-Chapter 2926: Nitrile-function compounds (this hsn sub-chapter) | ₹804 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2901 | [Acyclic hydrocarbons](https://busy.in/hsn/sub-chapter-2901/) |
| 2902 | [Cyclic hydrocarbons](https://busy.in/hsn/sub-chapter-2902/) |
| 2903 | [Halogenated hydrocarbons derivatives](https://busy.in/hsn/sub-chapter-2903/) |
| 2904 | [Hydrocarbon derivatives](https://busy.in/hsn/sub-chapter-2904/) |
| 2905 | [Acyclic alcohols & derivatives](https://busy.in/hsn/sub-chapter-2905/) |
| 2906 | [Cyclic alcohols & derivatives](https://busy.in/hsn/sub-chapter-2906/) |
| 2907 | [Phenols & derivatives](https://busy.in/hsn/sub-chapter-2907/) |
| 2908 | [Halogenated phenol derivatives](https://busy.in/hsn/sub-chapter-2908/) |
| 2909 | [Ethers, ether-alcohols, peroxides](https://busy.in/hsn/sub-chapter-2909/) |
| 2910 | [Epoxides & Derivatives](https://busy.in/hsn/sub-chapter-2910/) |
| 2911 | [Acetals & derivatives](https://busy.in/hsn/sub-chapter-2911/) |
| 2912 | [Aldehydes & derivatives](https://busy.in/hsn/sub-chapter-2912/) |
| 2913 | [Halogenated compounds](https://busy.in/hsn/sub-chapter-2913/) |
| 2914 | [Ketones & quinones](https://busy.in/hsn/sub-chapter-2914/) |
| 2915 | [Monocarboxylic acids and derivatives](https://busy.in/hsn/sub-chapter-2915/) |
| 2916 | [Unsaturated acids](https://busy.in/hsn/sub-chapter-2916/) |
| 2917 | [Polycarboxylic Acids](https://busy.in/hsn/sub-chapter-2917/) |
| 2918 | [Carboxylic acids and derivatives](https://busy.in/hsn/sub-chapter-2918/) |
| 2919 | [Phosphoric Esters](https://busy.in/hsn/sub-chapter-2919/) |
| 2920 | [Inorganic acid esters and salts](https://busy.in/hsn/sub-chapter-2920/) |
| 2921 | [Amine- function compounds](https://busy.in/hsn/sub-chapter-2921/) |
| 2922 | [Oxygen-function amino-compounds](https://busy.in/hsn/sub-chapter-2922/) |
| 2923 | [Quaternary ammonium compounds](https://busy.in/hsn/sub-chapter-2923/) |
| 2924 | [Internal combustion engines](https://busy.in/hsn/sub-chapter-2924/) |
| 2925 | [Carboxyimide compounds](https://busy.in/hsn/sub-chapter-2925/) |
| 2927 | [Diazo-, azo- or azoxy-compounds](https://busy.in/hsn/sub-chapter-2927/) |
| 2928 | [Hydrazine derivatives](https://busy.in/hsn/sub-chapter-2928/) |
| 2929 | [Compounds with other nitrogen function](https://busy.in/hsn/sub-chapter-2929/) |
| 2930 | [Organo-sulphur compounds](https://busy.in/hsn/sub-chapter-2930/) |
| 2931 | [Other organo-inorganic compounds](https://busy.in/hsn/sub-chapter-2931/) |
| 2932 | [Oxygen heterocyclic compounds](https://busy.in/hsn/sub-chapter-2932/) |
| 2933 | [Heterocyclic nitrogen compounds](https://busy.in/hsn/sub-chapter-2933/) |
| 2934 | [Nucleic acids & derivatives](https://busy.in/hsn/sub-chapter-2934/) |
| 2935 | [Sulphonamides](https://busy.in/hsn/sub-chapter-2935/) |
| 2936 | [Provitamins & vitamins, synthesized](https://busy.in/hsn/sub-chapter-2936/) |
| 2937 | [Hormones & derivatives, synthesized](https://busy.in/hsn/sub-chapter-2937/) |
| 2938 | [Natural glycosides & derivatives](https://busy.in/hsn/sub-chapter-2938/) |
| 2939 | [Vegetable alkaloids & derivatives](https://busy.in/hsn/sub-chapter-2939/) |
| 2940 | [Pure sugars excluding common types](https://busy.in/hsn/sub-chapter-2940/) |
| 2941 | [Antibiotics](https://busy.in/hsn/sub-chapter-2941/) |
| 2942 | [Other organic compounds](https://busy.in/hsn/sub-chapter-2942/) |