Phenols; phenol-alcohols. Chapter 29: Organic chemicals.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| Entries for the whole of Chapter 29 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 29 or 3808 93 | Gibberellic acid Notification 9/2025-CT(R), Schedule I, S.No. 222 |
| 18%9% + 9% | 29 | All organic chemicals other than giberellic acid Notification 9/2025-CT(R), Schedule II, S.No. 36 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 2907 in the GSTN HSN master (33 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 2907 11 | PHENOL (HYDROXYBENZENE) AND ITS SALTS : | – | |
| 2907 11 10 | PHENOL, AS PURE CARBOLIC ACID | – | Save |
| 2907 11 90 | OTHER | – | Save |
| 2907 12 | CRESOLS AND THEIR SALTS : | – | |
| 2907 12 10 | PARA CRESOLS (P-CRESOLS) | – | Save |
| 2907 12 20 | CRESYLIC ACID | – | Save |
| 2907 12 90 | OTHER | – | Save |
| 2907 13 | OCTYLPHENOL, NONYLPHENOL AND THEIR ISOMERS, SALTS THEREOF | – | |
| 2907 13 00 | OCTYLPHENOL, NONYLPHENOL AND THEIR ISOMERS, SALTS THEREOF | – | Save |
| 2907 14 00 | PHENOLS; PHENOL-ALCOHOLS - MONOPHENOLS : XYLENOLS AND THEIR SALTS | – | Save |
| 2907 15 | NAPHTHOLS AND THEIR SALTS : | – | |
| 2907 15 10 | ALPHA NAPHTHOLS | – | Save |
| 2907 15 20 | BETA NAPHTHOLS | – | Save |
| 2907 15 90 | OTHER | – | Save |
| 2907 19 | OTHER : | – | |
| 2907 19 10 | O-PHENYL PHENOLS | – | Save |
| 2907 19 20 | P-PHENYL PHENOLS | – | Save |
| 2907 19 30 | THYMOL | – | Save |
| 2907 19 40 | PARA TERTIARY BUTYL PHENOL | – | Save |
| 2907 19 50 | ALKYL PHENOLS | – | Save |
| 2907 19 90 | OTHER | – | Save |
| 2907 21 | RESORCINOL AND ITS SALTS | – | |
| 2907 21 00 | RESORCINOL AND ITS SALTS | – | Save |
| 2907 22 | HYDROQUINONE (QUINOL) AND ITS SALTS | – | |
| 2907 22 00 | HYDROQUINONE (QUINOL) AND ITS SALTS | – | Save |
| 2907 23 | 4,4 -ISOPROPYLIDENEDIPHENOL (BIS-PHENOL A, DIPHENYLOLPROPANE) AND ITS SALTS | – | |
| 2907 23 00 | 4,4 -ISOPROPYLIDENEDIPHENOL (BIS-PHENOL A, DIPHENYLOLPROPANE) AND ITS SALTS | – | Save |
| 2907 29 | OTHER : | – | |
| 2907 29 10 | 1,5- DIHYDROXY NAPHTHALENE | – | Save |
| 2907 29 20 | Tris (p-hydroxy phenyl) ethane | – | Save |
| 2907 29 30 | Tertiary butyl hydroquinone | – | Save |
| 2907 29 40 | Acequinocyl, metamifop | – | Save |
| 2907 29 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (2907) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
