HSN code 34024100 is the 8-digit tariff item for cationic, under heading 3402 and sub-heading 340241 (Chapter 34). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 34024100 at a glance
| Tariff item (8 digits) | 34024100 |
|---|---|
| Heading (4 digits) | 3402: Organic surface-active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3400 |
| Sub-heading (6 digits) | 340241: Cationic |
| Chapter | 34: Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster |
| Description | Cationic |
| GST rate | 5% or 18%, by description |
The rate for 34024100 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 67 for "Organic surface-active agents (other than soap); surface-active preparations, washing..."; 5% under 9/2025-CT(R), Schedule I, S. No. 252 for "Sulphonated castor oil, fish oil or sperm oil". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 34024100 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3402 | Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 67 |
| 3402 | Sulphonated castor oil, fish oil or sperm oil | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 252 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 34024100 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 34024100
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (3402) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (340241) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (34024100), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 3402
- HSN 34021110: Silicone surfactant (anionic, organic surface-active agents, surface-active preparations, washing... (5% or 18%)
- HSN 34021190: Anionic, organic surface-active agents (other than soap), surface-active preparations, washing... (5% or 18%)
- HSN 34021200: Cationic (organic surface-active agents, surface-active preparations, washing preparations and cleaning... (5% or 18%)
- HSN 34021300: Organic surface-active agents (other than soap), surface-active preparations, washing preparations... (5% or 18%)
- HSN 34021900: Organic surface-active agents (other than soap), surface-active preparations, washing preparations... (5% or 18%)
- HSN 34022010: Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis... (5% or 18%)
- HSN 34022020: Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents... (5% or 18%)
- HSN 34022090: Organic surface-active agents (other than soap), surface-active preparations, washing preparations... (5% or 18%)
- HSN 34023100: Linear alkylbenzene sulphonic acids and their salts (5% or 18%)
- HSN 34024200: Organic surface-active agents (other than soap), surface-active preparations, washing preparations... (5% or 18%)
- HSN 34025000: Preparations put up for retail sale (5% or 18%)
- HSN 34029011: Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis... (5% or 18%)
- HSN 34029012: Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents (5% or 18%)
- HSN 34029020: Organic surface-active agents (other than soap), surface-active preparations, washing preparations... (5% or 18%)
- HSN 34029030: Penetrators (organic surface-active agents, surface-active preparations, washing preparations and cleaning... (5% or 18%)
- HSN 34029041: Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis... (5% or 18%)
- HSN 34029042: Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents (5% or 18%)
- HSN 34029051: Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis... (5% or 18%)
- HSN 34029052: Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents (5% or 18%)
- HSN 34029091: Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis... (5% or 18%)
- HSN 34029092: Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents (5% or 18%)
See every rate entry for the heading on the HSN 3402 page, or all Chapter 34 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).