HSN code 38231111 is the 8-digit tariff item for crude (stearic acid, palm stearin), under heading 3823 and sub-heading 382311 (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 38231111 at a glance
| Tariff item (8 digits) | 38231111 |
|---|---|
| Heading (4 digits) | 3823: Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols |
| Sub-heading (6 digits) | 382311: Stearic acid |
| Chapter | 38: Miscellaneous chemical products |
| Description | Crude (stearic acid, palm stearin) |
| 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. 109 (HSN 3823) covers "Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols" at 18%.
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 |
|---|---|---|---|---|
| 3823 | Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 109 |
Worked example: a ₹1,000 sale under HSN 38231111
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 (3823) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (382311) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (38231111), 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 382311
- HSN 38231100: Stearic acid (18%)
- HSN 38231112: Rbd (stearic acid, palm stearin) (18%)
- HSN 38231119: Palm stearin: other (stearic acid) (18%)
- HSN 38231190: Other stearic acid or stearin (18%)
See every rate entry for the heading on the HSN 3823 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).