--- title: "3402 HSN Code | HSN Code for Surface-active agents in India" description: "Know more about 3402 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3402 covering Surface-active agents." canonical: "https://busy.in/hsn/sub-chapter-3402/" --- # HSN Sub-chapter 3402: Surface-active agents Organic surface-active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations,whether or not containing soap, other than those of heading 3401 Part of [Chapter 34: Soap, Washing Preparations, Waxes](https://busy.in/hsn/chapter-34/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 34021110 | [Other Anionic Surfactants](https://busy.in/hsn/hsn-34021110/) | | 34021190 | [Cationic Surfactants](https://busy.in/hsn/hsn-34021190/) | | 34021200 | [Non-Ionic Surfactants](https://busy.in/hsn/hsn-34021200/) | | 34021300 | [Other Organic Surfactants](https://busy.in/hsn/hsn-34021300/) | | 34021900 | [Washing Preps: Soap/Surfactant Based (Retail)](https://busy.in/hsn/hsn-34021900/) | | 34022010 | [Cleaning/Degreasing Preps (Retail)](https://busy.in/hsn/hsn-34022010/) | | 34022020 | [Other Surface-Active Preps (Retail)](https://busy.in/hsn/hsn-34022020/) | | 34022090 | [Artificial Waxes: Modified Lignite](https://busy.in/hsn/hsn-34022090/) | | 34023100 | [Anionic Surfactants: Linear Alkylbenzene Sulfonic Acid](https://busy.in/hsn/hsn-34023100/) | | 34023900 | [Anionic Surfactants (Other)](https://busy.in/hsn/hsn-34023900/) | | 34024100 | [Cationic Organic Surface-Active Agents](https://busy.in/hsn/hsn-34024100/) | | 34024200 | [Non-ionic Organic Surface-Active Agents](https://busy.in/hsn/hsn-34024200/) | | 34024900 | [Other Organic Surface-Active Agents](https://busy.in/hsn/hsn-34024900/) | | 34025000 | [Preparations Put Up For Retail Sale](https://busy.in/hsn/hsn-34025000/) | | 34029011 | [Non-Soap Cleaning/Degreasing (Synthetic, Retail)](https://busy.in/hsn/hsn-34029011/) | | 34029012 | [Other Washing/Cleaning (Soap-Based, Retail)](https://busy.in/hsn/hsn-34029012/) | | 34029019 | [Synthetic Detergent Preparations: Retail Sale, Other Types](https://busy.in/hsn/hsn-34029019/) | | 34029020 | [Sulphonated Castor, Fish Or Sperm Oil](https://busy.in/hsn/hsn-34029020/) | | 34029030 | [Penetrators in retail sale](https://busy.in/hsn/hsn-34029030/) | | 34029041 | [Non-Soap Wetting Agents (Retail)](https://busy.in/hsn/hsn-34029041/) | | 34029042 | [Soap-Based Washing/Cleaning (Retail)](https://busy.in/hsn/hsn-34029042/) | | 34029049 | [Wetting agents](https://busy.in/hsn/hsn-34029049/) | | 34029051 | [Non-Soap Cleaning/Degreasing (Retail)](https://busy.in/hsn/hsn-34029051/) | | 34029052 | [Soap-Based Washing/Cleaning (Synthetic, Retail)](https://busy.in/hsn/hsn-34029052/) | | 34029059 | [Organic Surface-Active Agents](https://busy.in/hsn/hsn-34029059/) | | 34029091 | [Burning Odoriferous Preparations](https://busy.in/hsn/hsn-34029091/) | | 34029092 | [Cleaning/Degreasing Preparations (Non-Soap)](https://busy.in/hsn/hsn-34029092/) | | 34029099 | [Retail sale preparations](https://busy.in/hsn/hsn-34029099/) | ## Frequently asked questions ### What products are classified under HSN 3402 It includes Surface-active agents ### Do spares or accessories of Surface-active agents follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### Can I claim ITC on inputs and services used for Surface-active agents? If your outward supply of Surface-active agents is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### Is the composition scheme suitable if I mainly trade Surface-active agents? 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. ### How do I bill a kit or combo that includes Surface-active agents? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### Any import/export nuance for Surface-active agents? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ## India's trade performance: HSN Sub-Chapter 3402 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5,472 Cr (+10.26% YoY) — 0.1478% of India's total exports - Imports: ₹3,786 Cr (+25.66% YoY) — 0.0621% of India's total imports - Trade balance: ₹1,686 Cr (Surplus); surplus rank #145 of 1233 sub-chapters - Share of Chapter 34: 60.06% of its exports; import side 30.40% - Rank within Chapter 34: #1 of 7 by export value; import-side #1 ### Key metrics - Export CAGR: 14.37% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #127 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +27.21% in FY 2021-22 - Contribution to Ch. 34: 60.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3402 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. 34 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 34 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2,444.92 | 0.1065% | — | 56.47% | 2,000.14 | 0.0557% | — | 30.95% | +444.78 | #163 | | FY 2019-20 | 2,599.92 | 0.1177% | +6.34% | 58.30% | 1,941.60 | 0.0579% | −2.93% | 32.04% | +658.32 | #148 | | FY 2020-21 | 3,055.08 | 0.1420% | +17.51% | 58.25% | 2,425.27 | 0.0832% | +24.91% | 35.44% | +629.81 | #138 | | FY 2021-22 | 3,886.36 | 0.1238% | +27.21% | 60.69% | 2,984.59 | 0.0653% | +23.06% | 31.51% | +901.77 | #146 | | FY 2022-23 | 4,651.53 | 0.1285% | +19.69% | 62.42% | 3,231.91 | 0.0562% | +8.29% | 29.56% | +1,419.62 | #135 | | FY 2023-24 | 4,963.00 | 0.1372% | +6.70% | 60.22% | 3,012.73 | 0.0536% | −6.78% | 30.51% | +1,950.27 | #129 | | FY 2024-25 | 5,471.99 | 0.1478% | +10.26% | 60.06% | 3,785.84 | 0.0621% | +25.66% | 30.40% | +1,686.15 | #127 | - CAGR (7-year): exports 14.37%/yr, imports 11.22%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 3402 export-import analysis ### Consistent export growth: 14.37% CAGR over 7 years India's exports under HSN Sub-Chapter 3402 have grown at a compound annual rate of 14.37% over 7 fiscal years, rising from ₹2,444.92 Crore in FY 2018-19 to ₹5,471.99 Crore in FY 2024-25. ### HSN Sub-Chapter 3402 ranked #127 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3402 ranks #127 out of 1233 sub-chapters by total export value. Within Chapter 34, it ranks #1 of 7. By trade surplus, it ranks #145 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3402 exports The strongest single-year export movement for HSN Sub-Chapter 3402 was recorded in FY 2021-22, when exports surged by 27.21% over the prior year. ### India maintains a trade surplus of ₹1,686.15 Crore in HSN Sub-Chapter 3402 goods In FY 2024-25, India's exports of ₹5,471.99 Cr exceeded imports of ₹3,785.84 Cr, resulting in a trade surplus of ₹1,686.15 Crore — ranking #145 of 1233 by surplus magnitude. ### Import growth of 11.22% CAGR signals rising demand for Surface-active agents India's imports under HSN Sub-Chapter 3402 have grown at 11.22% CAGR, reaching ₹3,785.84 Crore in FY 2024-25. ### HSN Sub-Chapter 3402 contributes 60.06% of Chapter 34 exports — ranked #1 Among the 7 sub-chapters under Chapter 34, HSN Sub-Chapter 3402 ranks #1 by export value — accounting for 60.06% of the chapter's total exports in FY 2024-25. On the import side, it holds 30.40% share (rank #1). ## Related Sub-Chapters in Chapter 34 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 3402: Surface-active agents (this hsn sub-chapter) | ₹5,472 Cr | | #2 | [HSN Sub-Chapter 3401: Soap; organic surface-active products](https://busy.in/hsn/sub-chapter-3401/) | ₹1,374 Cr | | #3 | [HSN Sub-Chapter 3406: Candles & tapers](https://busy.in/hsn/sub-chapter-3406/) | ₹824 Cr | | #4 | [HSN Sub-Chapter 3404: Artificial waxes](https://busy.in/hsn/sub-chapter-3404/) | ₹687 Cr | | #5 | [HSN Sub-Chapter 3403: lubricating preparations](https://busy.in/hsn/sub-chapter-3403/) | ₹629 Cr | | #6 | [HSN Sub-Chapter 3405: Footwear creams](https://busy.in/hsn/sub-chapter-3405/) | ₹92 Cr | | #7 | [HSN Sub-Chapter 3407: Modelling pastes and preparations](https://busy.in/hsn/sub-chapter-3407/) | ₹32 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 3401 | [Soap; organic surface-active products](https://busy.in/hsn/sub-chapter-3401/) | | 3403 | [lubricating preparations](https://busy.in/hsn/sub-chapter-3403/) | | 3404 | [Artificial waxes](https://busy.in/hsn/sub-chapter-3404/) | | 3405 | [Footwear creams](https://busy.in/hsn/sub-chapter-3405/) | | 3406 | [Candles & tapers](https://busy.in/hsn/sub-chapter-3406/) | | 3407 | [Modelling pastes and preparations](https://busy.in/hsn/sub-chapter-3407/) |