HSN code 34049032 is the 8-digit tariff item for artificial waxes and prepared waxes, other, poly chlorinated biphenyls, under heading 3404 and sub-heading 340490 (Chapter 34). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 34049032 at a glance
| Tariff item (8 digits) | 34049032 |
|---|---|
| Heading (4 digits) | 3404: Artificial waxes and prepared waxes |
| Sub-heading (6 digits) | 340490: Other |
| 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 | Artificial waxes and prepared waxes, other, poly chlorinated biphenyls |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 69 (HSN 3404) covers "Artificial waxes and prepared waxes" at 18%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3404 | Artificial waxes and prepared waxes | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 69 |
Worked example: a ₹1,000 sale under HSN 34049032
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 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 (3404) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (340490) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (34049032), 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 sub-heading 340490
- HSN 34049010: Sealing wax (including bottle sealing wax) in sticks, cakes or similar forms (18%)
- HSN 34049020: Polyethylene wax (artificial waxes and prepared waxes, other) (18%)
- HSN 34049031: Artificial waxes and prepared waxes, other, poly brominated biphenyls (18%)
- HSN 34049033: Artificial waxes and prepared waxes, other, poly chlorinated terphenyls (18%)
See every rate entry for the heading on the HSN 3404 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).