HSN code 2906 is the Customs Tariff heading for cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, in Chapter 29 (Organic chemicals). Goods of this heading are taxed at 5% or 18%, depending on the exact description: 4 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 2906
These are the entries of the current GST rate notifications whose column (2) names heading 2906 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 2906 11 10 | Natural Menthol | 5% | 9/2025-CT(R), Schedule I, S. No. 223 |
| 2906 11 10, 30, 3301 | Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil | 5% | 9/2025-CT(R), Schedule I, S. No. 224 |
| 2906 11 90 | Goods other than Natural Menthol | 18% | 9/2025-CT(R), Schedule II, S. No. 37 |
| 29061190, 30, 3301 | Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil) c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil | 18% | 9/2025-CT(R), Schedule II, S. No. 38 |
- 9/2025-CT(R), Schedule I, S. No. 223: This entry covers only the sub-heading or tariff item 2906 11 10 within heading 2906.
- 9/2025-CT(R), Schedule I, S. No. 224: This entry covers only the sub-heading or tariff item 2906 11 10, 30, 3301 within heading 2906.
- 9/2025-CT(R), Schedule II, S. No. 37: This entry covers only the sub-heading or tariff item 2906 11 90 within heading 2906.
- 9/2025-CT(R), Schedule II, S. No. 38: This entry covers only the sub-heading or tariff item 29061190, 30, 3301 within heading 2906.
Goods of heading 2906 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description. Every entry above names only part of heading 2906, so the residual rule matters here: check the 6 or 8-digit code of your goods before you bill.
Chapter 29 entries that can also apply
These entries name the whole of Chapter 29 in column (2), so they reach every heading of the chapter, including 2906, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 29 or 3808 93 | Gibberellic acid | 5% | 9/2025-CT(R), Schedule I, S. No. 222 |
| 29 | All organic chemicals other than giberellic acid | 18% | 9/2025-CT(R), Schedule II, S. No. 36 |
CGST, SGST and IGST split for HSN 2906
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 2906
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 2906
Heading 2906 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
How to write HSN 2906 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (2906) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 2906 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 29
Chapter 29 of the Customs Tariff is Organic chemicals. This list has 42 of its headings, each with its own page. See all Chapter 29 headings.
- HSN 2901: Acyclic hydrocarbons (5% or 18%)
- HSN 2902: Cyclic hydrocarbons (5% or 18%)
- HSN 2903: Halogenated derivatives (5% or 18%)
- HSN 2904: Sulphonated, nitrated (5% or 18%)
- HSN 2905: Acyclic alcohols (5% or 18%)
- HSN 2907: Phenols (5% or 18%)
- HSN 2908: Halogenated, sulphonated (5% or 18%)
- HSN 2909: Ethers, ether-alcohols (5% or 18%)
- HSN 2910: Epoxides, epoxyalcohols (5% or 18%)
- HSN 2911: Acetals and hemiacetals (5% or 18%)
- HSN 2912: Aldehydes (5% or 18%)
- HSN 2913: Halogenated, sulphonated (5% or 18%)