HSN code 38140023 is the 8-digit tariff item for organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers, containing carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform), under heading 3814 and sub-heading 381400 (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 38140023 at a glance
| Tariff item (8 digits) | 38140023 |
|---|---|
| Heading (4 digits) | 3814: Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers |
| Sub-heading (6 digits) | 381400: Organic composite solvents and thinners, not elsewhere specified or included, prepared paint or varnish removers |
| Chapter | 38: Miscellaneous chemical products |
| Description | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers, containing carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform) |
| 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. 101 (HSN 3814) covers "Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers" at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
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 |
|---|---|---|---|---|
| 3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 101 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 38140023 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 38140023
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 (3814) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (381400) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (38140023), 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 381400
- HSN 38140010: Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish... (18%)
- HSN 38140011: Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish... (18%)
- HSN 38140012: Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish... (18%)
- HSN 38140013: Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish... (18%)
- HSN 38140020: Prepared paint or varnish removers (18%)
- HSN 38140021: Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish... (18%)
- HSN 38140022: Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish... (18%)
See every rate entry for the heading on the HSN 3814 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).