Acid HSN Code

Understanding the Acid HSN Code: A Chemical Classification Guide

“Acid” is a broad chemical term, encompassing a vast array of compounds with diverse applications. For businesses dealing with various types of acids in India, correctly identifying the HSN (Harmonized System of Nomenclature) code is critical for accurate GST (Goods and Services Tax) compliance. This blog post will delve into the “Acid HSN Code” based on the provided data, highlighting the common classifications and their associated GST rates.

HSN Codes for Organic Acids

Most of the acids listed in the provided data fall under Chapter 29: Organic chemicals. This chapter is dedicated to specific organic chemical compounds, including a wide range of acids and their derivatives.

All organic acids mentioned in the data generally attract an 18% GST rate.

Specific examples from the data include:

• Saturated Acyclic Monocarboxylic Acids:
  • 29157030: “Palmitic Acid, Stearic Acid, Their Salts And Esters : Glycerol Monostearate.”
  • 29157090: “Palmitic Acid, Stearic Acid, Their Salts And Esters : Other.”
• Oleic, Linoleic Or Linolenic Acids, Their Salts And Esters:
  • 291615: This broader heading covers these unsaturated monocarboxylic acids.
• Mono-, Di- Or Trichloroacetic Acids, Their Salts And Esters:
  • 291540: This heading covers these chlorinated acetic acids.
• Amino-Function Acids:
  • 29222924: “Amino-Naphthols And Other Amino-Phenols…Other : 2-Amino-1-Phenol-4-Sulphonic Acid, 6-Nitro-Oaminophenol- 4-Sulphonic Acid.”
  • 29222190: “Aminohydroxynaphthalene Sulphonic Acids And Their Salts : Other.”
  • 29214232, 29214233, 29214236: These refer to “Aromatic Monoamines And Their Derivatives; Salts Thereof :-Aniline Derivatives And Their Salts,” including specific sulphonic acids like “2-Amino 3, 5 Xylne Sulphonic Acid, Benzyl Ethyl Aniline Sulphuric Acid, Metanillic Acid (Meta Amino Benzene Sulphonic Acid).”
• Phosphorothioic Acid:
  • 29309097: “Phosphorothioic Acid,S[2-(Diethyl Amino) Ethyl]O, O-Diethyl Ester.”
• Carboxyamide-Function Compounds:
  • 29242990: “Cyclic Amides…Other : Other.”
  • 29242130: “Ureines And Their Derivatives; Salts Thereof : Parachloro Benzene Sulphonyl Urea” (a derivative of sulphonic acid).
• Unsaturated Acyclic Monocarboxylic Acids, Cyclic Monocarboxylic Acids:
  • 29163920: “Aromatic Monocarboxylic Acids, Their Anhydrides, Halides, Peroxides And Peroxyacids; Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives.”
• Nucleic Acids:
  • 29341000: “Nucleic Acids And Their Salts; Whether Or Not Chemically Defined; Other Heterocyclic Compounds Compounds Containing An Unfused Thiazole Ring (Whether Or Not Hydrogenated) In The Structure.”

HSN Codes for Other Products Related to Acids

Some items in the data refer to “acid” in a different context, either as an ingredient, a processing agent, or a type of chemical compound found in broader categories.

• Chapter 38: Miscellaneous chemical products
  • 38063000: “Rosin And Resin Acids, And Derivatives Thereof; Rosin Spirit And Rosin Oils; Run Gums Ester Gums.” This falls under miscellaneous chemical products, but specifically mentions “Resin Acids.” The GST rate is 18%.
  • 38237010 (Cetyl Alcohol), 38237030 (Oleyl Alcohol): These are “Industrial Fatty Alcohols” which are derived from “Industrial Monocarboxylic Fatty Acids; Acid Oils From Refining.” The GST rate is 18%.
• Chapter 20: Preparations of vegetables, fruit, nuts or other parts of plants
  • 200412%, 20055100, 20051000: These HSN codes refer to “Other Vegetables Prepared Or Preserved Otherwise Than By Vinegar Or Acetic Acid.” This phrasing is a negative exclusion, meaning that if vegetables are preserved by vinegar or acetic acid, they would fall under a different HSN. The GST rate for these is 12%.

It is evident that the classification of “acid” within HSN is highly specific to the chemical structure and class of the compound.