HSN code 38069010 is the 8-digit tariff item for run gums (rosin and resin acids, and derivatives thereof), under heading 3806 and sub-heading 380690 (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 38069010 at a glance
| Tariff item (8 digits) | 38069010 |
|---|---|
| Heading (4 digits) | 3806: Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums |
| Sub-heading (6 digits) | 380690: Other |
| Chapter | 38: Miscellaneous chemical products |
| Description | Run gums (rosin and resin acids, and derivatives thereof) |
| 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. 93 (HSN 3806) covers "Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums" 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 |
|---|---|---|---|---|
| 3806 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 93 |
Worked example: a ₹1,000 sale under HSN 38069010
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 (3806) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (380690) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (38069010), 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 3806
- HSN 38061010: Gum rosin (rosin and resin acids) (18%)
- HSN 38061090: Rosin and resin acids: other (18%)
- HSN 38062000: Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts (18%)
- HSN 38063000: Ester gums (18%)
See every rate entry for the heading on the HSN 3806 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).