HSN code 39123100 is the 8-digit tariff item for carboxymethyl cellulose and its salts, under heading 3912 and sub-heading 391231 (Chapter 39). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 39123100 at a glance
| Tariff item (8 digits) | 39123100 |
|---|---|
| Heading (4 digits) | 3912: Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms |
| Sub-heading (6 digits) | 391231: Carboxymethyl cellulose and its salts |
| Chapter | 39: Plastics and articles thereof |
| Description | Carboxymethyl cellulose and its salts |
| 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. 114 (HSN 3901 to 3913) covers "All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides..." 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 |
|---|---|---|---|---|
| 3901 to 3913 | All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 114 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 39123100 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 39123100
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 (3912) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (391231) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (39123100), 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 3912
- HSN 39121110: Cellulose acetate flakes (cellulose and its chemical derivatives, not elsewhere specified or included, in... (18%)
- HSN 39121120: Cellulose acetate moulding powder (cellulose and its chemical derivatives, not elsewhere specified or... (18%)
- HSN 39121130: Cellulose acetobutyrate moulding powder (cellulose and its chemical derivatives, not elsewhere specified... (18%)
- HSN 39121140: Cellulose nitrate, dynamic grade (cellulose and its chemical derivatives, not elsewhere specified or... (18%)
- HSN 39121190: Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms... (18%)
- HSN 39121210: Cellulose acetate flakes (cellulose and its chemical derivatives, not elsewhere specified or included, in... (18%)
- HSN 39121220: Cellulose acetate moulding powder (cellulose and its chemical derivatives, not elsewhere specified or... (18%)
- HSN 39121230: Cellulose acetobutyrate moulding powder (cellulose and its chemical derivatives, not elsewhere specified... (18%)
- HSN 39121290: Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms... (18%)
- HSN 39122011: Cellulose nitrates (including collodions), moulding powders (18%)
- HSN 39122019: Cellulose nitrates (including collodions): other (18%)
- HSN 39122021: Cellulose nitrates (including collodions), moulding powders (18%)
- HSN 39122029: Cellulose nitrates (including collodions): other (18%)
- HSN 39123911: Ethylcellulose (cellulose and its chemical derivatives, not elsewhere specified or included, in primary... (18%)
- HSN 39123912: Methylcellulose (cellulose and its chemical derivatives, not elsewhere specified or included, in primary... (18%)
- HSN 39123919: Other cellulose ethers (cellulose and its chemical derivatives, not elsewhere specified or included, in... (18%)
- HSN 39123921: Ethyl cellulose (cellulose and its chemical derivatives, not elsewhere specified or included, in primary... (18%)
- HSN 39123922: Methyl cellulose (cellulose and its chemical derivatives, not elsewhere specified or included, in primary... (18%)
- HSN 39123929: Other cellulose ether (cellulose and its chemical derivatives, not elsewhere specified or included, in... (18%)
- HSN 39129010: Cellulose propionate and aceto propionate, non-plasticised (18%)
- HSN 39129020: Viscose sponge (cellulose and its chemical derivatives, not elsewhere specified or included, in primary... (18%)
See every rate entry for the heading on the HSN 3912 page, or all Chapter 39 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).