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 |
|
15th November 2017 | 18% | NA |
| 340119 | Other soap and adhesive products | 15th November 2017 | 18% | NA |
| 34011911, 34011919, 34011920, and 34011930 |
|
15th November 2017 | 18% | NA |
| 34011941, 34011942, and 34011990 |
|
15th November 2017 | 18% | NA |
| 34012000 |
|
15th November 2017 | 18% | NA |
| 340130 |
|
15th November 2017 | 18% | NA |
| 34013011, 34013012, 34013019, and 34013090 |
|
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 |
|
15th November 2017 | 18% | NA |
| 34031100, 34031900, 34039100, and
34039900 |
|
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 |
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 |
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 |
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 |
|
1st July 2017 and
13th October 2017 |
18% | |
| 340700 |
|
1st July 2017 and
13th October 2017 |
18% | |
| 34070010 and
34070090 |
|
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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