---
title: "3805 HSN Code | HSN Code for Turpentine & terpenic oils, pine oil in India"
description: "Know more about 3805 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3805 covering Turpentine & terpenic oils, pine oil."
canonical: "https://busy.in/hsn/sub-chapter-3805/"
---

# HSN Sub-chapter 3805: Turpentine & terpenic oils, pine oil

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude paracymene; pine oil containing alphaterpineol as the main constituent

Part of [Chapter 38: Miscellaneous Chemical Products](https://busy.in/hsn/chapter-38/).

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

## HSN codes

| Code | Title |
| --- | --- |
| 38051010 | [Wood Turpentine Oil & Spirit of Turpentine](https://busy.in/hsn/hsn-38051010/) |
| 38051020 | [Gum turpentine oil](https://busy.in/hsn/hsn-38051020/) |
| 38051030 | [Sulphate turpentine oil](https://busy.in/hsn/hsn-38051030/) |
| 38052000 | [Insecticide: Aldrin](https://busy.in/hsn/hsn-38052000/) |
| 38059010 | [Terpenic Oils (Coniferous Wood Distillation)](https://busy.in/hsn/hsn-38059010/) |
| 38059020 | [Other \| Crude Dipentene](https://busy.in/hsn/hsn-38059020/) |
| 38059030 | [Sulphite Turpentine](https://busy.in/hsn/hsn-38059030/) |
| 38059090 | [Other terpenic oils](https://busy.in/hsn/hsn-38059090/) |

## Frequently asked questions

### What products are classified under HSN 3805

It includes Turpentine & terpenic oils, pine oil

### Does packaging or branding change how GST applies to Turpentine & terpenic oils, pine oil?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Turpentine & terpenic oils, pine oil is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How are warranty replacements of Turpentine & terpenic oils, pine oil 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.

### Do spares or accessories of Turpentine & terpenic oils, pine oil 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.

### How should I document Turpentine & terpenic oils, pine oil sent for job work?

Use a delivery challan for sending Turpentine & terpenic oils, pine oil 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 Turpentine & terpenic oils, pine oil?

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.

## India's trade performance: HSN Sub-Chapter 3805 (FY 2024-25)

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

- Exports: ₹165 Cr (+15.42% YoY) — 0.0045% of India's total exports
- Imports: ₹1,346 Cr (+10.63% YoY) — 0.0221% of India's total imports
- Trade balance: −₹1,181 Cr (Deficit); surplus rank #975 of 1233 sub-chapters
- Share of Chapter 38: 0.28% of its exports; import side 1.99%
- Rank within Chapter 38: #15 of 27 by export value; import-side #10

### Key metrics

- Export CAGR: 3.31% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #742 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +22.75% in FY 2019-20
- Contribution to Ch. 38: 0.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3805

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. 38 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 38 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 135.72 | 0.0059% | — | 0.42% | 1,357.87 | 0.0378% | — | 3.25% | −1,222.15 | #665 |
| FY 2019-20 | 166.59 | 0.0075% | +22.75% | 0.47% | 1,268.82 | 0.0378% | −6.56% | 3.25% | −1,102.23 | #630 |
| FY 2020-21 | 149.72 | 0.0070% | −10.13% | 0.40% | 1,057.16 | 0.0363% | −16.68% | 2.33% | −907.44 | #657 |
| FY 2021-22 | 131.82 | 0.0042% | −11.96% | 0.25% | 1,590.79 | 0.0348% | +50.48% | 2.71% | −1,458.97 | #732 |
| FY 2022-23 | 155.67 | 0.0043% | +18.09% | 0.25% | 1,762.58 | 0.0307% | +10.80% | 2.68% | −1,606.91 | #732 |
| FY 2023-24 | 142.92 | 0.0040% | −8.19% | 0.26% | 1,216.81 | 0.0217% | −30.96% | 1.98% | −1,073.89 | #753 |
| FY 2024-25 | 164.96 | 0.0045% | +15.42% | 0.28% | 1,346.19 | 0.0221% | +10.63% | 1.99% | −1,181.23 | #742 |

- CAGR (7-year): exports 3.31%/yr, imports -0.14%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3805 export-import analysis

### Consistent export growth: 3.31% CAGR over 7 years

India's exports under HSN Sub-Chapter 3805 have grown at a compound annual rate of 3.31% over 7 fiscal years, rising from ₹135.72 Crore in FY 2018-19 to ₹164.96 Crore in FY 2024-25.

### HSN Sub-Chapter 3805 ranked #742 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3805 ranks #742 out of 1233 sub-chapters by total export value. Within Chapter 38, it ranks #15 of 27. By trade surplus, it ranks #975 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 3805 exports

The strongest single-year export movement for HSN Sub-Chapter 3805 was recorded in FY 2019-20, when exports surged by 22.75% over the prior year.

### India records a trade deficit of ₹1,181.23 Crore in HSN Sub-Chapter 3805 goods

In FY 2024-25, India's imports of ₹1,346.19 Cr exceeded exports of ₹164.96 Cr, resulting in a trade deficit of ₹1,181.23 Crore — ranking #975 of 1233 by surplus magnitude.

### Import growth of -0.14% CAGR signals stable import dependency for Turpentine & terpenic oils, pine oil

India's imports under HSN Sub-Chapter 3805 have grown at -0.14% CAGR, reaching ₹1,346.19 Crore in FY 2024-25.

### HSN Sub-Chapter 3805 contributes 0.28% of Chapter 38 exports — ranked #15

Among the 27 sub-chapters under Chapter 38, HSN Sub-Chapter 3805 ranks #15 by export value — accounting for 0.28% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.99% share (rank #10).

## Related Sub-Chapters in Chapter 38

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 3808: Agricultural pesticides](https://busy.in/hsn/sub-chapter-3808/) | ₹36,141 Cr |
| #2 | [HSN Sub-Chapter 3824: Chemical products for moulds & cores](https://busy.in/hsn/sub-chapter-3824/) | ₹4,037 Cr |
| #3 | [HSN Sub-Chapter 3823: Fatty acids & industrial oils](https://busy.in/hsn/sub-chapter-3823/) | ₹3,612 Cr |
| #4 | [HSN Sub-Chapter 3802: Activated carbon & animal black](https://busy.in/hsn/sub-chapter-3802/) | ₹3,183 Cr |
| #5 | [HSN Sub-Chapter 3811: Additives for mineral oils & liquids](https://busy.in/hsn/sub-chapter-3811/) | ₹3,077 Cr |
| #6 | [HSN Sub-Chapter 3822: Diagnostic reagents](https://busy.in/hsn/sub-chapter-3822/) | ₹1,961 Cr |
| #7 | [HSN Sub-Chapter 3812: Rubber/plastic compound accelerators](https://busy.in/hsn/sub-chapter-3812/) | ₹1,889 Cr |
| #8 | [HSN Sub-Chapter 3815: Catalytic preparations](https://busy.in/hsn/sub-chapter-3815/) | ₹1,693 Cr |
| #9 | [HSN Sub-Chapter 3809: Textile dyeing & fixing agents](https://busy.in/hsn/sub-chapter-3809/) | ₹638 Cr |
| #10 | [HSN Sub-Chapter 3816: Refractory cements, mortars, concretes](https://busy.in/hsn/sub-chapter-3816/) | ₹636 Cr |
| #15 | HSN Sub-Chapter 3805: Turpentine & terpenic oils, pine oil (this hsn sub-chapter) | ₹165 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3801 | [Artificial graphite products](https://busy.in/hsn/sub-chapter-3801/) |
| 3802 | [Activated carbon & animal black](https://busy.in/hsn/sub-chapter-3802/) |
| 3803 | [Tall Oil, whether or not refined](https://busy.in/hsn/sub-chapter-3803/) |
| 3804 | [Wood pulp residues](https://busy.in/hsn/sub-chapter-3804/) |
| 3806 | [Prepared fish & caviar](https://busy.in/hsn/sub-chapter-3806/) |
| 3807 | [Wood tar and resins](https://busy.in/hsn/sub-chapter-3807/) |
| 3808 | [Agricultural pesticides](https://busy.in/hsn/sub-chapter-3808/) |
| 3809 | [Textile dyeing & fixing agents](https://busy.in/hsn/sub-chapter-3809/) |
| 3810 | [Soldering preparations](https://busy.in/hsn/sub-chapter-3810/) |
| 3811 | [Additives for mineral oils & liquids](https://busy.in/hsn/sub-chapter-3811/) |
| 3812 | [Rubber/plastic compound accelerators](https://busy.in/hsn/sub-chapter-3812/) |
| 3813 | [Stainless steel rods & bars](https://busy.in/hsn/sub-chapter-3813/) |
| 3814 | [Organic solvents & thinners](https://busy.in/hsn/sub-chapter-3814/) |
| 3815 | [Catalytic preparations](https://busy.in/hsn/sub-chapter-3815/) |
| 3816 | [Refractory cements, mortars, concretes](https://busy.in/hsn/sub-chapter-3816/) |
| 3817 | [Mixed alkylbenzenes & naphthalenes](https://busy.in/hsn/sub-chapter-3817/) |
| 3818 | [Doped chemical elements](https://busy.in/hsn/sub-chapter-3818/) |
| 3819 | [Hydraulic brake/transmission fluids](https://busy.in/hsn/sub-chapter-3819/) |
| 3820 | [Anti-freeze preparations](https://busy.in/hsn/sub-chapter-3820/) |
| 3821 | [Culture media for micro-organisms](https://busy.in/hsn/sub-chapter-3821/) |
| 3822 | [Diagnostic reagents](https://busy.in/hsn/sub-chapter-3822/) |
| 3823 | [Fatty acids & industrial oils](https://busy.in/hsn/sub-chapter-3823/) |
| 3824 | [Chemical products for moulds & cores](https://busy.in/hsn/sub-chapter-3824/) |
| 3825 | [Chemical residues](https://busy.in/hsn/sub-chapter-3825/) |
| 3826 | [Biodiesel mixtures](https://busy.in/hsn/sub-chapter-3826/) |
| 3827 | [Halogenated mixtures](https://busy.in/hsn/sub-chapter-3827/) |