Heterocyclic compounds with oxygen hetero-atom (s) only. 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 2932 in the GSTN HSN master (40 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 | |
|---|---|---|---|
| 2932 11 | TETRAHYDROFURAN | – | |
| 2932 11 00 | TETRAHYDROFURAN | – | Save |
| 2932 12 | 2-FURALDEHYDE (FURFURALDEHYDE) | – | |
| 2932 12 00 | 2-FURALDEHYDE (FURFURALDEHYDE) | – | Save |
| 2932 13 | FURFURYL ALCOHOL AND TETRAHYDROFURFURYL ALCOHOL | – | |
| 2932 13 00 | FURFURYL ALCOHOL AND TETRAHYDROFURFURYL ALCOHOL | – | Save |
| 2932 14 | SUCRALOSE | – | |
| 2932 14 00 | Sucralose | – | Save |
| 2932 19 | OTHER : | – | |
| 2932 19 10 | HYDROXY DIBENZFURAN CARBOXYLIC ACID | – | Save |
| 2932 19 20 | Azadirachtin (neem products), benfuracarb, cinmethylene | – | Save |
| 2932 19 90 | OTHER | – | Save |
| 2932 20 | LACTONES : | – | |
| 2932 20 10 | COUMARIN, METHYLCOUMARINS AND ETHYLCOUMARINS | – | Save |
| 2932 20 20 | PHENOLPHTHALEIN | – | Save |
| 2932 20 30 | Brodifacoum, bromadiolone, coumachlor, coumatetralyl, flocoumafen, milbemectin, spiromesifen. | – | Save |
| 2932 20 40 | Gibberellic acid | – | Save |
| 2932 20 50 | Aceto butyrolactone | – | Save |
| 2932 20 90 | OTHER | – | Save |
| 2932 29 | Other lactones | – | |
| 2932 91 | ISOSAFROLE | – | |
| 2932 91 00 | ISOSAFROLE | – | Save |
| 2932 92 | 1-(1,3-BENZODIOXOL-5-YL) PROPAN-2-ONE | – | |
| 2932 92 00 | 1-(1,3-BENZODIOXOL-5-YL) PROPAN-2-ONE | – | Save |
| 2932 93 | PIPERONAL | – | |
| 2932 93 00 | PIPERONAL | – | Save |
| 2932 94 | SAFROLE | – | |
| 2932 94 00 | SAFROLE | – | Save |
| 2932 95 | TETRAHYDROCANNABINOLS (ALL ISOMERS) | – | |
| 2932 95 00 | TETRAHYDROCANNABINOLS (ALL ISOMERS) | – | Save |
| 2932 96 | CARBOFURAN (ISO) | – | |
| 2932 96 00 | CARBOFURAN (ISO) | – | Save |
| 2932 99 | OTHER: | – | |
| 2932 99 00 | HETEROCYCLIC COMPOUNDS WITH OXYGEN HETERO-ATOM (S) ONLY - OTHER : OTHER | – | Save |
| 2932 99 10 | Cineole | – | Save |
| 2932 99 20 | Emamectin benzoate (ISO), abamectin, dinotefuron | – | Save |
| 2932 99 30 | Artemisinin | – | Save |
| 2932 99 40 | 3,4-MDP-2-P methyl glycidic acid | – | Save |
| 2932 99 50 | 3,4-MDP-2-P methyl glycidate | – | Save |
| 2932 99 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 (2932) 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.
