HSN code 38271200 is the 8-digit tariff item for mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included, containing hydrobromofluorocarbons (hbfcs), under heading 3827 and sub-heading 382712 (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 38271200 at a glance
| Tariff item (8 digits) | 38271200 |
|---|---|
| Heading (4 digits) | 3827: Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included |
| Sub-heading (6 digits) | 382712: Containing hydrobromofluorocarbons (hbfcs) |
| Chapter | 38: Miscellaneous chemical products |
| Description | Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included, containing hydrobromofluorocarbons (hbfcs) |
| 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. 113 (HSN 3827) covers "Mixtures containing halogenated derivatives of methane, ethane or propane, 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 |
|---|---|---|---|---|
| 3827 | Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 113 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 38271200 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 38271200
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 (3827) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (382712) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (38271200), 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 3827
- HSN 38271100: Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or... (18%)
- HSN 38271300: Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or... (18%)
- HSN 38271400: Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or... (18%)
- HSN 38272000: Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or... (18%)
- HSN 38273100: Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or... (18%)
- HSN 38273200: Other, containing substances of sub-headings 2903 71 to 2903 74 (18%)
- HSN 38274000: Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or... (18%)
- HSN 38275100: Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or... (18%)
- HSN 38276100: Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or... (18%)
- HSN 38276200: Other, not included in the sub-heading above, containing 55% or more by mass of pentafluoroethane... (18%)
- HSN 38276300: Other, not included in the sub-headings above, containing 40% or more by mass of pentafluoroethane (HFC-125) (18%)
- HSN 38276400: Other, not included in the sub-headings above, containing 30% or more by mass of 1,1,1,2 tetrafluoroethane... (18%)
- HSN 38276500: Other, not included in the sub-headings above, containing 20% or more by mass of difluoromethane (HFC-32)... (18%)
- HSN 38276800: Other, not included in the sub-headings above, containing substances of sub-headings 2903 41 to 2903 47 (18%)
See every rate entry for the heading on the HSN 3827 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).