HSN Code 38040090 -- – Residual lyes for the manufacture of wood pulp, whether or not concentrated, des (GST Rate 18%)

HSN Code 38040090

Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803 residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803: other

HSN38040090

Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803 residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803: other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 3804
Subheading: 380400
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Residual lyes for the manufacture of wood pulp, whether or not concentrated, des. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% 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 38040090?
HSN Code 38040090 is the official Harmonized System of Nomenclature code for Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including , as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 38040090?
HSN Code 38040090 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 38040090 belong to?
HSN Code 38040090 falls under Chapter 38 -- Miscellaneous chemical products of the GST tariff.
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