HSN code 38081021 is the 8-digit tariff item for diaginal (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators), under heading 3808 and sub-heading 380810 (Chapter 38). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 38081021 at a glance
| Tariff item (8 digits) | 38081021 |
|---|---|
| Heading (4 digits) | 3808: Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphurtreated bands, wicks and candles, and fly-papers) |
| Sub-heading (6 digits) | 380810 |
| Chapter | 38: Miscellaneous chemical products |
| Description | Diaginal (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators) |
| GST rate | 5% or 18%, by description |
The rate for 38081021 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 95 for "Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and..."; 5% under 9/2025-CT(R), Schedule I, S. No. 260 for "The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2...". 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 38081021 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3808 | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 260 of Schedule –I] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 95 |
| 3808 | The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 260 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 38081021 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 38081021
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 (3808) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (380810) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (38081021), 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 380810
- HSN 38081011: Aldrin (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth... (5% or 18%)
- HSN 38081012: Aluminium phosphite (for example phostoxin) (insecticides, rodenticides, fungicides, herbicides... (5% or 18%)
- HSN 38081013: Calcium cyanide (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and... (5% or 18%)
- HSN 38081014: Chlordane (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth... (5% or 18%)
- HSN 38081015: Chloro benzilate (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and... (5% or 18%)
- HSN 38081016: D.d.v.p (dimethyl dichloro vinyl phosphate) (insecticides, rodenticides, fungicides, herbicides... (5% or 18%)
- HSN 38081017: D.d.t. (excluding d.d.t. of heading 2903 62) (insecticides, rodenticides, fungicides, herbicides... (5% or 18%)
- HSN 38081022: Heptachlor (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth... (5% or 18%)
- HSN 38081023: Lindane (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth... (5% or 18%)
- HSN 38081024: Methyl bromide (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and... (5% or 18%)
- HSN 38081025: Parathion, methyl (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and... (5% or 18%)
- HSN 38081026: Dimethoate, technical grade (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products... (5% or 18%)
- HSN 38081027: Malathion (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth... (5% or 18%)
- HSN 38081031: Endosulphan technical, quinal phos, isoproturon, fenthion, cipermethrin technical, allethrin, synthetic... (5% or 18%)
- HSN 38081032: Endosulphan technical, quinal phos, isoproturon, fenthion, cipermethrin technical, allethrin, synthetic... (5% or 18%)
- HSN 38081033: Endosulphan technical, quinal phos, isoproturon, fenthion, cipermethrin technical, allethrin, synthetic... (5% or 18%)
- HSN 38081034: Endosulphan technical, quinal phos, isoproturon, fenthion, cipermethrin technical, allethrin, synthetic... (5% or 18%)
- HSN 38081035: Endosulphan technical, quinal phos, isoproturon, fenthion, cipermethrin technical, allethrin, synthetic... (5% or 18%)
- HSN 38081036: Endosulphan technical, quinal phos, isoproturon, fenthion, cipermethrin technical, allethrin, synthetic... (5% or 18%)
- HSN 38081037: Endosulphan technical, quinal phos, isoproturon, fenthion, cipermethrin technical, allethrin, synthetic... (5% or 18%)
- HSN 38081091: Repellants for insects such as flies, mosquito (insecticides, rodenticides, fungicides, herbicides... (5% or 18%)
- HSN 38081092: Paper impregnated or coated with insecticide such as d.d.t. coated paper (insecticides, rodenticides... (5% or 18%)
- HSN 38081099: ) insecticides: other: other (insecticides, rodenticides, fungicides, herbicides, anti-sprouting products... (5% or 18%)
See every rate entry for the heading on the HSN 3808 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).