Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. Chapter 38: Miscellaneous chemical products.
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 |
|---|---|---|
| 18%9% + 9% | 3806 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums Notification 9/2025-CT(R), Schedule II, S.No. 93 |
| Entries for the whole of Chapter 38 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 28 or 38 | Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 Notification 9/2025-CT(R), Schedule I, S.No. 221 |
| 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 3806 in the GSTN HSN master (10 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 | |
|---|---|---|---|
| 3806 10 | ROSIN AND RESIN ACIDS : | – | |
| 3806 10 10 | GUM ROSIN | – | Save |
| 3806 10 90 | OTHER | – | Save |
| 3806 20 | SALTS OF ROSIN, OF RESIN ACIDS OR OF DERIVATIVES OF ROSIN OR RESIN ACIDS, OTHER THAN SALTS OF ROSIN ADDUCTS | – | |
| 3806 20 00 | SALTS OF ROSIN, OF RESIN ACIDS OR OF DERIVATIVES OF ROSIN OR RESIN ACIDS, OTHER THAN SALTS OF ROSIN ADDUCTS | – | Save |
| 3806 30 | ESTER GUMS | – | |
| 3806 30 00 | ESTER GUMS | – | Save |
| 3806 90 | OTHER : | – | |
| 3806 90 10 | RUN GUMS | – | Save |
| 3806 90 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 (3806) 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.
