What products are classified under HSN 3801
It includes Artificial graphite products
HSN Sub Chapter 3801 represents Artificial graphite products under GST classification. This code helps businesses identify Artificial graphite products correctly for billing, taxation, and trade. With HSN Sub Chapter 3801, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Artificial graphite products.
GST Rate for Artificial graphite products under HSN Code 3801. 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 |
|---|---|---|---|---|
| 38 | 3801 | Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures | 18% | 18% |
Chapter: 38
Description: Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
Following Tariff HSN code falls under Artificial graphite products:
| Tariff HSN | Description |
|---|---|
| Artificial graphite | |
| Colloidal or semi-colloidal graphite | |
| Carbonaceous pastes for electrodes and similar pastes for furnace linings | |
| Other |
Artificial graphite
Colloidal or semi-colloidal graphite
Carbonaceous pastes for electrodes and similar pastes for furnace linings
Other
| Order Number | Description |
|---|---|
| Asian Paints Ltd. (AAR (Authority For Advance Ruling), Maharashtra) |
Asian Paints Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
It includes Artificial graphite products
If your outward supply of Artificial graphite products 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.
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.
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.
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.
Use a delivery challan for sending Artificial graphite products 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.
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.