Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. 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% | 3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included Notification 9/2025-CT(R), Schedule II, S.No. 96 |
| 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 3809 in the GSTN HSN master (18 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 | |
|---|---|---|---|
| 3809 10 | WITH A BASIS OF AMYLACEOUS SUBSTANCES | – | |
| 3809 10 00 | WITH A BASIS OF AMYLACEOUS SUBSTANCES | – | Save |
| 3809 91 | OF A KIND USED IN THE TEXTILE OR LIKE INDUSTRIES: | – | |
| 3809 91 10 | TEXTILE ASSISTANTS MORDANTING AGENTS | – | Save |
| 3809 91 20 | TEXTILE ASSISTANTS DESIZING AGENTS | – | Save |
| 3809 91 30 | TEXTILE ASSISTANTS DISPERSING AGENTS | – | Save |
| 3809 91 40 | TEXTILE ASSISTANTS EMULSIFYING AGENTS | – | Save |
| 3809 91 50 | TEXTILE ASSISTANTS HYDRO SULPHITE FORMALDEHYDE COMPOUND (RONGALITE OR FORMUSUL) | – | Save |
| 3809 91 60 | TEXTILE ASSISTANTS—TEXTILE PRESERVATIVES | – | Save |
| 3809 91 70 | TEXTILE ASSISTANTS WATER PROOFING AGENTS | – | Save |
| 3809 91 80 | PREPARED TEXTILE GLAZINGS, DRESSINGS AND MORDANTS | – | Save |
| 3809 91 90 | OTHER | – | Save |
| 3809 92 | OF A KIND USED IN THE PAPER OR LIKE INDUSTRIES | – | |
| 3809 92 00 | OF A KIND USED IN THE PAPER OR LIKE INDUSTRIES | – | Save |
| 3809 93 | OF A KIND USED IN THE LEATHER OR LIKE INDUSTRIES : | – | |
| 3809 93 10 | FATTY OIL OR PULL UP OIL | – | Save |
| 3809 93 90 | OTHER | – | Save |
| 3809 99 00 | FINISHING AGENTS, DYE CARRIERS TO ACCELERATE THE DYEING OR FIXING OF DYE-STUFFS AND OTHER PRODUCTS AND PREPARATIONS (FOR EXAMPLE, DRESSINGS AND MORDANTS), OF A KIND USED IN THE TEXTILE, PAPER, LEATHER OR LIKE INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER: OF A KIND USED IN THE LEATHER OR LIKE INDUSTRIES : 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 (3809) 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.
