HSN Code 29231000
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined choline and its salts
HSN29231000
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined choline and its salts
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.
Frequently asked questions
What is HSN Code 29231000?
HSN Code 29231000 is the official Harmonized System of Nomenclature code for Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined chol, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 29231000?
HSN Code 29231000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 29231000 belong to?
HSN Code 29231000 falls under Chapter 29 -- Organic chemicals of the GST tariff.