HSN code 38089121 is the 8-digit tariff item for diaginal (insecticides), under heading 3808 and sub-heading 380891 (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 38089121 at a glance
| Tariff item (8 digits) | 38089121 |
|---|---|
| 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) | 380891: Insecticides |
| Chapter | 38: Miscellaneous chemical products |
| Description | Diaginal (insecticides) |
| GST rate | 5% or 18%, by description |
The rate for 38089121 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 38089121 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 38089121 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 38089121
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 (380891) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (38089121), 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 380891
- HSN 38089111: Aluminium phosphate (for example phostoxin) (5% or 18%)
- HSN 38089112: Calcium cyanide (insecticides) (5% or 18%)
- HSN 38089113: D.d.v.p. (dimethyle-dichloro-vinyl- phosphate) (insecticides) (5% or 18%)
- HSN 38089122: Methyl bromide (insecticides) (5% or 18%)
- HSN 38089123: Dimethoate, technical grade (insecticides) (5% or 18%)
- HSN 38089124: Melathion (insecticides) (5% or 18%)
- HSN 38089131: Endosulphan, technical grade (insecticides) (5% or 18%)
- HSN 38089132: Quinal phos (insecticides) (5% or 18%)
- HSN 38089133: Isoproturon (insecticides) (5% or 18%)
- HSN 38089134: Fenthion (insecticides) (5% or 18%)
- HSN 38089135: Cipermethrin, technical grade (insecticides) (5% or 18%)
- HSN 38089136: Allethrin (insecticides) (5% or 18%)
- HSN 38089137: Synthetic pyrethrum (insecticides) (5% or 18%)
- HSN 38089141: Goods specified in supplementary note 1 to this Chapter (5% or 18%)
- HSN 38089142: Goods specified in supplementary note 2 to this Chapter (5% or 18%)
- HSN 38089151: Goods specified in supplementary note 3 to this Chapter (5% or 18%)
- HSN 38089152: Goods specified in supplementary note 4 to this Chapter (5% or 18%)
- HSN 38089191: Repellants for insects such as flies, mosquito (5% or 18%)
- HSN 38089192: Paper impregnated or coated with insecticides such as d.d.t. coated paper (5% or 18%)
- HSN 38089193: Insecticides, containing bromomethane (methyl bromide) or bromochloromethane (5% or 18%)
- HSN 38089199: Insecticides: other (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).