HSN code 38249037 is the 8-digit tariff item for phosphogypsum (prepared binders for foundry moulds or cores), under heading 3824 and sub-heading 382490 (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 38249037 at a glance
| Tariff item (8 digits) | 38249037 |
|---|---|
| Heading (4 digits) | 3824: Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included |
| Sub-heading (6 digits) | 382490: Other |
| Chapter | 38: Miscellaneous chemical products |
| Description | Phosphogypsum (prepared binders for foundry moulds or cores) |
| 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. 110 (HSN 3824) covers "Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of..." 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 |
|---|---|---|---|---|
| 3824 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 110 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 38249037 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 38249037
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 (3824) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (382490) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (38249037), 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 382490
- HSN 38249011: Ammoniacal gas liquors and spent oxide produced in coal gas purification (prepared binders for foundry... (18%)
- HSN 38249012: Case hardening compound (prepared binders for foundry moulds or cores) (18%)
- HSN 38249013: Ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat... (18%)
- HSN 38249014: Ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat... (18%)
- HSN 38249015: Ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat... (18%)
- HSN 38249016: Ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat... (18%)
- HSN 38249017: Ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat... (18%)
- HSN 38249021: Electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and... (18%)
- HSN 38249022: Water treatment chemicals, ion exchanger (inn) such as permiutits, zeolites) (prepared binders for foundry... (18%)
- HSN 38249023: Gramophone records making material (prepared binders for foundry moulds or cores) (18%)
- HSN 38249024: Electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and... (18%)
- HSN 38249025: Electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and... (18%)
- HSN 38249026: Oil well chemicals (prepared binders for foundry moulds or cores) (18%)
- HSN 38249031: Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different... (18%)
- HSN 38249032: Ferrite powder (prepared binders for foundry moulds or cores) (18%)
- HSN 38249033: Capacitor fluids PCB type (prepared binders for foundry moulds or cores) (18%)
- HSN 38249034: Mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different... (18%)
- HSN 38249035: Mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different... (18%)
- HSN 38249036: Goods of a kind known as hazardous waste (prepared binders for foundry moulds or cores) (18%)
- HSN 38249038: Phosphonic acid, methyl compound with (aminoimino methyl) urea (1:1) (18%)
See every rate entry for the heading on the HSN 3824 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).