Mixtures containing halogenated derivatives of methane, ethane or propane, 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% | 3827 | Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included Notification 9/2025-CT(R), Schedule II, S.No. 113 |
| 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 3827 in the GSTN HSN master (38 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 | |
|---|---|---|---|
| 3827 11 | CONTAINING CHLOROFLUOROCARBONS (CFCS), WHETHER OR NOT CONTAINING HYDROCHLOROFLUOROCARBONS (HCFCS), PERFLUOROCARBONS (PFCS) OR HYDROFLUOROCARBONS (HFCS) | – | |
| 3827 11 00 | CONTAINING CHLOROFLUOROCARBONS (CFCS), WHETHER OR NOT CONTAINING HYDROCHLOROFLUOROCARBONS (HCFCS), PERFLUOROCARBONS (PFCS) OR HYDROFLUOROCARBONS (HFCS) | – | Save |
| 3827 12 | CONTAINING HYDROBROMOFLUOROCARBONS (HBFCS) | – | |
| 3827 12 00 | CONTAINING HYDROBROMOFLUOROCARBONS (HBFCS) | – | Save |
| 3827 13 | CONTAINING CARBON TETRACHLORIDE | – | |
| 3827 13 00 | CONTAINING CARBON TETRACHLORIDE | – | Save |
| 3827 14 | CONTAINING 1,1,1-TRICHLOROETHANE (METHYL CHLOROFORM) | – | |
| 3827 14 00 | CONTAINING 1,1,1-TRICHLOROETHANE (METHYL CHLOROFORM) | – | Save |
| 3827 20 | CONTAINING BROMOCHLORODIFLUOROMETHANE (HALON-1211), BROMOTRIFLUOROMETHANE (HALON-1301) OR DIBROMOTETRAFLUOROETHANES (HALON- 2402) | – | |
| 3827 20 00 | CONTAINING BROMOCHLORODIFLUOROMETHANE (HALON-1211), BROMOTRIFLUOROMETHANE (HALON-1301) OR DIBROMOTETRAFLUOROETHANES (HALON- 2402) | – | Save |
| 3827 31 | CONTAINING SUBSTANCES OF SUB-HEADINGS 2903 41 TO 2903 47 | – | |
| 3827 31 00 | CONTAINING SUBSTANCES OF SUB-HEADINGS 2903 41 TO 2903 47 | – | Save |
| 3827 32 | OTHER, CONTAINING SUBSTANCES OF SUB-HEADINGS 2903 71 TO 2903 74 | – | |
| 3827 32 00 | OTHER, CONTAINING SUBSTANCES OF SUB-HEADINGS 2903 71 TO 2903 74 | – | Save |
| 3827 39 | OTHER | – | |
| 3827 39 00 | OTHER | – | Save |
| 3827 40 | CONTAINING METHYL BROMIDE (BROMOMETHANE) OR BROMOCHLOROMETHANE | – | |
| 3827 40 00 | CONTAINING METHYL BROMIDE (BROMOMETHANE) OR BROMOCHLOROMETHANE | – | Save |
| 3827 51 | CONTAINING TRIFLUOROMETHANE (HFC-23) | – | |
| 3827 51 00 | CONTAINING TRIFLUOROMETHANE (HFC-23) | – | Save |
| 3827 59 | OTHER | – | |
| 3827 59 00 | OTHER | – | Save |
| 3827 61 | CONTAINING 15% OR MORE BY MASS OF 1,1,1 TRIFLUOROETHANE (HFC-143A) | – | |
| 3827 61 00 | CONTAINING 15% OR MORE BY MASS OF 1,1,1-TRIFLUOROETHANE (HFC-143A) | – | Save |
| 3827 62 | OTHER, NOT INCLUDED IN THE SUB-HEADING ABOVE, CONTAINING 55% OR MORE BY MASS OF PENTAFLUOROETHANE (HFC-125) BUT NOT CONTAINING UNSATURATED FLUORINATED DERIVATIVES OF ACYCLIC HYDROCARBONS (HFOS) | – | |
| 3827 62 00 | OTHER, NOT INCLUDED IN THE SUB-HEADING ABOVE, CONTAINING 55% OR MORE BY MASS OF PENTAFLUOROETHANE (HFC-125) BUT NOT CONTAINING UNSATURATED FLUORINATED DERIVATIVES OF ACYCLIC HYDROCARBONS (HFOS) | – | Save |
| 3827 63 | OTHER, NOT INCLUDED IN THE SUB-HEADINGS ABOVE, CONTAINING 40% OR MORE BY MASS OF PENTAFLUOROETHANE (HFC-125) | – | |
| 3827 63 00 | OTHER, NOT INCLUDED IN THE SUB-HEADINGS ABOVE, CONTAINING 40% OR MORE BY MASS OF PENTAFLUOROETHANE (HFC-125) | – | Save |
| 3827 64 | OTHER, NOT INCLUDED IN THE SUB-HEADINGS ABOVE, CONTAINING 30% OR MORE BY MASS OF 1,1,1,2 TETRAFLUOROETHANE (HFC-134A) BUT NOT CONTAINING UNSATURATED FLUORINATED DERIVATIVES OF ACYCLIC HYDROCARBONS (HFOS) | – | |
| 3827 64 00 | OTHER, NOT INCLUDED IN THE SUB-HEADINGS ABOVE, CONTAINING 30% OR MORE BY MASS OF 1,1,1,2-TETRAFLUOROETHANE (HFC-134A) BUT NOT CONTAINING UNSATURATED FLUORINATED DERIVATIVES OF ACYCLIC HYDROCARBONS (HFOS) | – | Save |
| 3827 65 | OTHER, NOT INCLUDED IN THE SUB-HEADINGS ABOVE, CONTAINING 20% OR MORE BY MASS OF DIFLUOROMETHANE (HFC-32) AND 20% OR MORE BY MASS OF PENTAFLUOROETHANE (HFC-125) | – | |
| 3827 65 00 | OTHER, NOT INCLUDED IN THE SUB-HEADINGS ABOVE, CONTAINING 20% OR MORE BY MASS OF DIFLUOROMETHANE (HFC-32) AND 20% OR MORE BY MASS OF PENTAFLUOROETHANE (HFC-125) | – | Save |
| 3827 68 | OTHER, NOT INCLUDED IN THE SUB-HEADINGS ABOVE, CONTAINING SUBSTANCES OF SUB-HEADINGS 2903 41 TO 2903 47 | – | |
| 3827 68 00 | OTHER, NOT INCLUDED IN THE SUB-HEADINGS ABOVE, CONTAINING SUBSTANCES OF SUB-HEADINGS 2903 41 TO 2903 47 | – | Save |
| 3827 69 | OTHER | – | |
| 3827 69 00 | OTHER | – | Save |
| 3827 90 | OTHER | – | |
| 3827 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 (3827) 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.
