HSN code 38221100 is the 8-digit tariff item for diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials, for malaria, under heading 3822 and sub-heading 382211 (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 38221100 at a glance
| Tariff item (8 digits) | 38221100 |
|---|---|
| Heading (4 digits) | 3822: Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials |
| Sub-heading (6 digits) | 382211: For malaria |
| Chapter | 38: Miscellaneous chemical products |
| Description | Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials, for malaria |
| GST rate | 5% or 18%, by description |
The rate for 38221100 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 263 for "All diagnostic kits or reagents including certified reference materials". 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 38221100 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3822 | All diagnostic kits or reagents including certified reference materials | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 263 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 38221100 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 38221100
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 (3822) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (382211) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (38221100), 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 3822
- HSN 38220011: Pregnancy confirmation reagents (diagnostic or laboratory reagents on a backing, prepared diagnostic or... (5% or 18%)
- HSN 38220012: Reagents for diagnosing aids (diagnostic or laboratory reagents on a backing, prepared diagnostic or... (5% or 18%)
- HSN 38220019: Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not... (5% or 18%)
- HSN 38221200: Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not... (5% or 18%)
- HSN 38221300: Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not... (5% or 18%)
- HSN 38221910: Pregnancy test kit (diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory... (5% or 18%)
- HSN 38229010: Certified reference materials (diagnostic or laboratory reagents on a backing, prepared diagnostic or... (5% or 18%)
See every rate entry for the heading on the HSN 3822 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).