HSN code 38151100 is the 8-digit tariff item for reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included, with nickel or nickel compounds as the active substance, under heading 3815 and sub-heading 381511 (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 38151100 at a glance
| Tariff item (8 digits) | 38151100 |
|---|---|
| Heading (4 digits) | 3815: Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included |
| Sub-heading (6 digits) | 381511: With nickel or nickel compounds as the active substance |
| Chapter | 38: Miscellaneous chemical products |
| Description | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included, with nickel or nickel compounds as the active substance |
| 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. 102 (HSN 3815) covers "Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included" 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 |
|---|---|---|---|---|
| 3815 | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 102 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 38151100 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 38151100
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 (3815) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (381511) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (38151100), 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 3815
- HSN 38151210: Platinum or palladium catalysts with a base of activated carbon (18%)
- HSN 38151290: Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or... (18%)
See every rate entry for the heading on the HSN 3815 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).