GST Rates & HSN Codes on Paperboard, Photographic Plates & Adhesives

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Table of Contents

Introduction

The launch of Goods and Services Tax in India in July 2017 has mandated every company, partnership business, or proprietor to file their tax returns both yearly and monthly.  Moreover, every business needs to highlight the right HSN or Harmonized System of Nomenclature. These codes are used to categorize diverse goods to ease the GST calculations. On the other hand, GST authorities may categorize and identify the products they want to sell. Here, we will highlight the GST Rates and HSN Codes of every item classified under Chapter 34.  

HSN Code Chapter 34 in Tabulated Form

HSN Codes Description Effective Date GST Rate Cess
3401 Soap, active organic surface preparations/products to use in liquid form for washing the skin 1st July 2017 18% NA
3401 Soaps are available as cakes, bars, and molded shapes/pieces whether containing soap or not 15th November 2017 18% NA
340111 Soaps used as toiletries and medicated soap products 15th November 2017 18% NA
34011110, 34011120, and 34011190
  • Soap and organic surfaces as active products/preparations to use as soap
  • Soaps or non-soap products available as cakes, bars, shapes, and molded pieces
  • Organic surfaces consisting of active products/preparations to wash the skin in the form of CR or liquid
15th November 2017 18% NA
340119 Other soap and adhesive products 15th November 2017 18% NA
34011911, 34011919, 34011920, and 34011930
  • Soap and organic surfaces as active products/preparations to use as soap
  • Soaps or non-soap products available as cakes, bars, shapes, and molded pieces
  • Organic surfaces consisting of active products/preparations to wash the skin in the form of CR or liquid
15th November 2017 18% NA
34011941, 34011942, and 34011990
  • Soap and organic surfaces as active products/preparations to use as soap
  • Soaps or non-soap products available as cakes, bars, shapes, and molded pieces
  • Organic surfaces consisting of active products/preparations to wash the skin in the form of CR or liquid
15th November 2017 18% NA
34012000
  • Soap and organic surfaces as active products/preparations to use as soap
  • Soaps or non-soap products available as cakes, bars, shapes, and molded pieces
  • Organic surfaces consisting of active products/preparations to wash the skin in the form of CR or liquid
15th November 2017 18% NA
340130
  • Organic surfaces/active products and preparations to wash the skin 
  • As cream or liquid and placed up for the retail sale, whether containing soap or not
15th November 2017 18% NA
34013011, 34013012, 34013019, and 34013090
  • Soap and organic surfaces as active products/preparations to use as soap
  • Soaps or non-soap products available as cakes, bars, shapes, and molded pieces
  • Organic surfaces consisting of active products/preparations to wash the skin in the form of CR or liquid
15th November 2017 18% NA
3402 Sperm oil, fish oil, sulfonated castor oil 1st July 2017 5% NA
3402 Active agents of the organic surface other than soap, surface-active preparations, auxiliary washing, and other washing preparations, cleaning preparations whether containing soap or not, excluding the ones present in every heading of 3401 organic surface-active agents 15th November 2017 18% NA
340211 Anionic 15th November 2017 18% NA
34021110, and 34021190 Active agents of the organic surface other than soap, surface-active preparations, auxiliary washing, and other washing preparations, cleaning preparations whether containing soap or not, excluding the ones present in every heading of 3401 organic surface-active agents 15th November 2017 18% NA
34021200, 34021300, and 34021900  Active agents of the organic surface other than soap, surface-active preparations, auxiliary washing, and other washing preparations, cleaning preparations whether containing soap or not, excluding the ones present in every heading of 3401 organic surface-active agents 15th November 2017 18% NA
340220 Preparations placed for retail sale 15th November 2017 18% NA
34022010, 34022020, and 

34022090 

Active agents of the organic surface other than soap, surface-active preparations, auxiliary washing, and other washing preparations, cleaning preparations whether containing soap or not, excluding the ones present in every heading of 3401 organic surface-active agents preparations placed for retail sale 15th November 2017 18% NA
34023100 Linear alkylbenzene sulphonic acids and their salts 15th November 2017 18% NA
34024100 Cationic 15th November 2017 18% NA
34024200 Non-ionic 15th November 2017 18% NA
340290 Other 15th November 2017 18% NA
34029011, 34029012, and 34029019 Organic surface-active agents excluding the soap, washing preparations, surface-active preparations, cleaning preparations, and auxiliary washing preparations whether containing soap or not, other than the ones present in 3401 heading other: synthetic detergents 15th November 2017 18% NA
34029020 Organic surface-active agents excluding the soap, washing preparations, surface-active preparations, cleaning preparations, and auxiliary washing preparations whether containing soap or not, other than the ones present in 3401 heading other: Sulphonated OR 15th November 2017 18% NA
34029030 Organic surface-active agents excluding the soap, washing preparations, surface-active preparations, cleaning preparations, and auxiliary washing preparations whether containing soap or not, other than the ones present in 3401 heading other: penetrators 15th November 2017 18% NA
34029041, 34029042, and 34029049 Organic surface-active agents excluding the soap, washing preparations, surface-active preparations, cleaning preparations, and auxiliary washing preparations whether containing soap or not, other than the ones present in 3401 heading other: wetting agents 15th November 2017 18% NA
34029051, 34029052, and 34029059 Organic surface-active agents excluding the soap, washing preparations, surface-active preparations, cleaning preparations, and auxiliary washing preparations whether containing soap or not, other than the ones present in 3401 heading other: washing preparations 15th November 2017 18% NA
34029091 Organic surface-active agents excluding the soap, washing preparations, surface-active preparations, cleaning preparations, and auxiliary washing preparations whether containing soap or not, other than the ones present in 3401 heading other: washing products 15th November 2017 18% NA
34029092 Organic surface-active agents excluding the soap, washing preparations, surface-active preparations, cleaning preparations, and auxiliary washing preparations whether containing soap or not, other than the ones present in 3401 heading other: cleaning products 15th November 2017 18% NA
34029099 Organic surface-active agents excluding the soap, washing preparations, surface-active preparations, cleaning preparations, and auxiliary washing preparations whether containing soap or not, other than the ones present in 3401 heading other: other 15th November 2017 18% NA
3403
  • Lubricating and related cutting-oil preparations, nut or bolt release preparations, anti-corrosion or anti-rust preparations, mold release preparations based on lubricants
  • Preparations of specific types of lubricants used for the grease or oil treatment
15th November 2017 18% NA
34031100, 34031900, 34039100, and 

34039900

  • Lubricating and related cutting-oil preparations, nut or bolt release preparations, anti-corrosion or anti-rust preparations, mold release preparations based on lubricants
  • Preparations of specific types of lubricants used for the grease or oil treatment
15th November 2017 18% NA
3404 Artificial and prepared waxes 1st July 2017 18% NA
34041000 Artificial and prepared waxes of chemically modified lignite 1st July 2017 18% NA
34042000 Artificial and prepared waxes of Poly (Oxythylene) (Polyethylene Glycol) 1st July 2017 18% NA
340490 Other 1st July 2017 18% NA
3409010 Other artificial and prepared waxes: sealing wax in cakes, sticks, and likewise with bottle sealing wax  1st July 2017 18% NA
3409020 Other artificial and prepared waxes: polyethylene wax 1st July 2017 18% NA
3409031 Other artificial and prepared waxes: both artificial and water-soluble waxes, and prepared waxes free from solvents or emulsified content: polybrominated biphenyls 1st July 2017 18% NA
3409032 Other artificial and prepared waxes: both artificial and water-soluble waxes, and prepared waxes free from solvents or emulsified content: polychlorinated biphenyls 1st July 2017 18% NA
3409033 Other artificial and prepared waxes: both artificial and water-soluble waxes, and prepared waxes free from solvents or emulsified content: polychlorinated terphenyls 1st July 2017 18% NA
3409039 and 

3409090

Other artificial and prepared waxes: both artificial and water-soluble waxes, and prepared waxes free from solvents or emulsified content: other 1st July 2017 18% NA
3405
  • Creams and polishes for furniture, footwear, coachwork, floors, metal, or glass
  • Scouring powders and pastes with other related preparations 

Both as wadding, paper, non-wovens, wadding, felt, cellular rubber, cellular plastics, coated, and impregnated

1st July 2017 18% NA
34051000, 34052000, 34053000, and 

34054000 

  • Creams and polishes for furniture, footwear, coachwork, floors, metal, or glass
  • Scouring powders and pastes with other related preparations 

Both as wadding, paper, non-wovens, wadding, felt, cellular rubber, cellular plastics, coated, and impregnated

1st July 2017 18% NA
340590 Other 1st July 2017 18% NA
34059010, and 34059090 
  • Creams and polishes for furniture, footwear, coachwork, floors, metal, or glass
  • Scouring powders and pastes with other related preparations 

Both as wadding, paper, non-wovens, wadding, felt, cellular rubber, cellular plastics, coated, and impregnated

1st July 2017 18% NA
3406 Tapers, candles, and other related products 1st July 2017 12%
340600 Handcrafted candles 27th July 2018 12%
340600 Tapers, candles, and other related products 1st July 2017 12%
34060010 and 34060090 Tapers, candles, and other related products 1st July 2017 12%
3407
  • Modeling pastes with the ones placed for children’s amusement, dental impression compounds, or dental wax preparations put in packings, and placed in sets for sale
  • Modeling pastes in horseshoe shapes, plates, sticks, and related forms
  • Additional preparations used mainly for dentistry
  • Plaster base of both calcium sulfate and calcined gypsum  
1st July 2017 and 

13th October 2017

18%
340700
  • Modeling pastes with the ones placed for children’s amusement, dental impression compounds, or dental wax preparations put in packings and placed in sets for sale.
  • Modeling pastes in horseshoe shapes, plates, sticks, and related forms
  • Additional preparations used mainly for dentistry
  • Plaster base of both calcium sulfate and calcined gypsum  
1st July 2017 and 

13th October 2017

18%
34070010 and 

34070090

  • Modeling pastes with the ones placed for children’s amusement, dental impression compounds, or dental wax preparations put in packings and placed in sets for sale.
  • Modeling pastes in horseshoe shapes, plates, sticks, and related forms
  • Additional preparations used mainly for dentistry
  • Plaster base of both calcium sulfate and calcined gypsum  

  

1st July 2017 and 

13th October 2017

18%

Conclusion

To conclude, Chapter 34 of the GST Rates and HSN Codes deals with active agents of organic surfaces, soaps, lubricating, and washing preparations. Besides, the chapter deals with prepared or artificial waxes, scouring or polishing preparations, waxes, tapers, and candles. Lastly, the chapter has separate codes for modeling pastes, dental preparations, dental axes, and plaster dental base preparations. Therefore, if you are dealing with and importing/exporting the products mentioned here, be familiar with the HSN Codes and GST Rates of Chapter 34 duly.

Disclaimer: The rates and HSN codes are given above to the best of our knowledge and information. There may be various variations due to updates by the government. If you need any information regarding HSN code and GST rates then please visit  CBIC website.

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