HSN code 38089371 is the 8-digit tariff item for goods specified in supplementary note 9 to this Chapter, under heading 3808 and sub-heading 380893 (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 38089371 at a glance
| Tariff item (8 digits) | 38089371 |
|---|---|
| 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) | 380893: Herbicides, anti-sprouting products and plant-growth regulators |
| Chapter | 38: Miscellaneous chemical products |
| Description | Goods specified in supplementary note 9 to this Chapter |
| GST rate | 5% or 18%, by description |
The rate for 38089371 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 222 for "Gibberellic acid"; 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 38089371 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 29 or 3808 93 | Gibberellic acid | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 222 |
| 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 38089371 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 38089371
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 (380893) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (38089371), 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 380893
- HSN 38089310: Chloromethyl phenozy acetic acid (m.c.p.a) (5%)
- HSN 38089320: 2:4 dichloro phenozy acetic acid its and esters (5%)
- HSN 38089330: Gibberellic acid (herbicides, anti-sprouting products and plant-growth regulators) (5%)
- HSN 38089340: Plant growth regulators (herbicides, anti-sprouting products and plant-growth regulators) (5% or 18%)
- HSN 38089341: Alphanaphthyl Acetic Acid conforming to IS 13070; Chlormequat Chloride (CCC) conforming to IS 8961... (5%)
- HSN 38089342: 1-Methyl Cyclopropene; 6-Benzyladenine; Cyclanilide; Forchlorfenuron; Paclobutrazol; Prohexadione Calcium... (5% or 18%)
- HSN 38089349: Herbicides, anti-sprouting products and plant-growth regulators: other (5% or 18%)
- HSN 38089350: Weedicides and weed killing agents (5% or 18%)
- HSN 38089361: Goods specified in supplementary note 7 to this Chapter (5% or 18%)
- HSN 38089362: Goods specified in supplementary note 8 to this Chapter (5% or 18%)
- HSN 38089372: Goods specified in supplementary note 10 to this Chapter (5% or 18%)
- HSN 38089390: Herbicides, anti-sprouting products and plant-growth regulators: other (5% or 18%)
- HSN 38089391: Herbicides, anti-sprouting products and plant-growth regulators, containing bromomethane (methyl bromide)... (5% or 18%)
- HSN 38089399: Herbicides, anti-sprouting products and plant-growth regulators: 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).