Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. 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 2923 in the GSTN HSN master (11 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 | |
|---|---|---|---|
| 2923 10 | CHOLINE AND ITS SALTS | – | |
| 2923 10 00 | CHOLINE AND ITS SALTS | – | Save |
| 2923 20 | LECITHINS AND OTHER PHOSPHOAMINOLIPIDS : | – | |
| 2923 20 10 | LECITHINS | – | Save |
| 2923 20 90 | OTHER | – | Save |
| 2923 30 | TETRAETHYLAMMONIUM PERFLUOROOCTANE SULPHONATE | – | |
| 2923 30 00 | Tetraethylammonium perfluorooctane sulphonate | – | Save |
| 2923 40 | DIDECYLDIMETHYLAMMONIUM PERFLUOROOCTANE SULPHONATE | – | |
| 2923 40 00 | Didecyldimethylammonium perfluorooctane sulphonate | – | Save |
| 2923 90 | OTHER | – | |
| 2923 90 00 | 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 (2923) 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.
