HSN code 38253000 is the 8-digit tariff item for clinical waste, under heading 3825 and sub-heading 382530 (Chapter 38). GST is nil or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 38253000 at a glance
| Tariff item (8 digits) | 38253000 |
|---|---|
| Heading (4 digits) | 3825: Residual products of the chemical or allied industries, not elsewhere specified or included, municipal waste, sewage sludge, other wastes specified in Note 6 to this Chapter |
| Sub-heading (6 digits) | 382530: Clinical waste |
| Chapter | 38: Miscellaneous chemical products |
| Description | Clinical waste |
| GST rate | nil or 18%, by description |
The rate for 38253000 depends on the exact description of the goods in each entry. Nil under 10/2025-CT(R), S. No. 118 for "Municipal waste, sewage sludge, clinical waste"; 18% under 9/2025-CT(R), Schedule II, S. No. 111 for "Residual products of the chemical or allied industries, not elsewhere specified or...".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 38253000 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3825 | Municipal waste, sewage sludge, clinical waste | Nil (0%) | Nil | 10/2025-CT(R), S. No. 118 |
| 3825 | Residual products of the chemical or allied industries, not elsewhere specified or included [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 111 |
Worked example: a ₹1,000 sale under HSN 38253000
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- 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 (3825) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (382530) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (38253000), 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 3825
- HSN 38251000: Municipal waste (nil or 18%)
- HSN 38252000: Sewage sludge (nil or 18%)
- HSN 38254100: Residual products of the chemical or allied industries, not elsewhere specified or included, municipal... (nil or 18%)
- HSN 38255000: Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids (nil or 18%)
- HSN 38256100: Residual products of the chemical or allied industries, not elsewhere specified or included, municipal... (nil or 18%)
See every rate entry for the heading on the HSN 3825 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).