HSN code 38012000 is the 8-digit tariff item for colloidal or semi-colloidal graphite, under heading 3801 and sub-heading 380120 (Chapter 38). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 38012000 at a glance
| Tariff item (8 digits) | 38012000 |
|---|---|
| Heading (4 digits) | 3801: Artificial graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures |
| Sub-heading (6 digits) | 380120: Colloidal or semi-colloidal graphite |
| Chapter | 38: Miscellaneous chemical products |
| Description | Colloidal or semi-colloidal graphite |
| 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. 88 (HSN 3801) covers "Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other..." 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 |
|---|---|---|---|---|
| 3801 | Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 88 |
Worked example: a ₹1,000 sale under HSN 38012000
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 (3801) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (380120) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (38012000), 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 3801
- HSN 38011000: Artificial graphite (18%)
- HSN 38013000: Carbonaceous pastes for electrodes and similar pastes for furnace linings (18%)
See every rate entry for the heading on the HSN 3801 page, or all Chapter 38 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).