Carbon HSN Code, Applicability, HSN Code and GST Rate on Carbon

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Iron and steel	Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Not Clad, Plated Or Coated – Not Further Worked Than Cold-Rolled (Cold-Reduced) : Containing By Weight Less Than 0.25% Of Carbon: Strip	72112350	18%	–	01/07/2017	–
Ferro-Alloys – Ferro-Chromium : Containing By Weight More Than 4% Of Carbon	72024100	18%	–	01/07/2017	–
Ferro-Alloys – Ferro-Manganese : Containing By Weight More Than 2% Of Carbon	72021100	18%	–	01/07/2017	–
Containing By Weight 0.20% Or More Of Carbon	720720	18%	–	01/07/2017	–
elements or of isotopes	Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid – Cyclic Amides (Including Cyclic Carbamates) And Their Derivatives; Salts Thereof : Other : Other	29242990	18%	–	01/07/2017	–
Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid – Cyclic Amides (Including Cyclic Carbamates) And Their Derivatives; Salts Thereof :-Ureines And Their Derivatives; Salts Thereof : Parachloro Benzene Sulphonyl Urea	29242130	18%	–	01/07/2017	–
Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid – Cyclic Amides (Including Cyclic Carbamates) And Their Derivatives; Salts Thereof : Other : Pyrazinamide (Pyrazine Carboxamide)	29242960	18%	–	01/07/2017	–
Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid – Acyclic Amides (Including Acyclic Carbamates) And Their Derivatives; Salts Thereof : Meprobamate (Inn)	29241100	18%	–	01/07/2017	–
Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid – Cyclic Amides (Including Cyclic Carbamates) And Their Derivatives; Salts Thereof : Ethinamate (Inn)	29242400	18%	–	01/07/2017	–
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes	Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon – Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon: Retort Carbon (Gas Carbon)	27040010	5%	–	01/07/2017	–
Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon – Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon: Soft Coke Of Coal	27040040	5%	–	01/07/2017	–
Miscellaneous chemical products	Artificial Graphite; Colloidal Or Semi-Colloidal Graphite; Preparations Based On Graphite Or Other Carbon In The Form Of Pastes, Blocks, Plates Or Other Semi-Manufactures Colloidal Or Semicolloidal Graphite	38012000	18%	–	01/07/2017	–
Activated Carbon; Activated Natural Mineral Products; Animal Black, Including Spent Animal Black	3802	18%	–	01/07/2017	–
Activated Carbon; Activated Natural Mineral Products; Animal Black, Including Spent Animal Black Activated Carbon	38021000	18%	–	01/07/2017	–
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive	Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate – Other : – Other : Percarbonates	28369910	18%	–	01/07/2017	–
Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate – Other : – Other : Other	28369990	18%	–	01/07/2017	–
Carbon (Carbon Blacks And Other Forms Of Carbon Not Elsewhere Specified Or Included)	280300	18	–	01/07/2017	–
Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate – Other : Lithium Carbonates	28369100	18%	–	01/07/2017	–
Articles of stone, plaster, cement, asbestos, mica or similar materials	Fabrics Of Carbon Fibres	68151200	18%	–	–	–
(waste and scrap) paper or paperboard	Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Looseleaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets	4820	18%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Iron and steel

Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Not Clad, Plated Or Coated – Not Further Worked Than Cold-Rolled (Cold-Reduced) : Containing By Weight Less Than 0.25% Of Carbon: Strip

72112350

18%

–

01/07/2017

–

Ferro-Alloys – Ferro-Chromium : Containing By Weight More Than 4% Of Carbon

72024100

18%

–

01/07/2017

–

Ferro-Alloys – Ferro-Manganese : Containing By Weight More Than 2% Of Carbon

72021100

18%

–

01/07/2017

–

Containing By Weight 0.20% Or More Of Carbon

720720

18%

–

01/07/2017

–

elements or of isotopes

Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid – Cyclic Amides (Including Cyclic Carbamates) And Their Derivatives; Salts Thereof : Other : Other

29242990

18%

–

01/07/2017

–

Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid – Cyclic Amides (Including Cyclic Carbamates) And Their Derivatives; Salts Thereof :-Ureines And Their Derivatives; Salts Thereof : Parachloro Benzene Sulphonyl Urea

29242130

18%

–

01/07/2017

–

Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid – Cyclic Amides (Including Cyclic Carbamates) And Their Derivatives; Salts Thereof : Other : Pyrazinamide (Pyrazine Carboxamide)

29242960

18%

–

01/07/2017

–

Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid – Acyclic Amides (Including Acyclic Carbamates) And Their Derivatives; Salts Thereof : Meprobamate (Inn)

29241100

18%

–

01/07/2017

–

Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid – Cyclic Amides (Including Cyclic Carbamates) And Their Derivatives; Salts Thereof : Ethinamate (Inn)

29242400

18%

–

01/07/2017

–

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon – Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon: Retort Carbon (Gas Carbon)

27040010

–

01/07/2017

–

27040040

–

01/07/2017

–

Miscellaneous chemical products

Artificial Graphite; Colloidal Or Semi-Colloidal Graphite; Preparations Based On Graphite Or Other Carbon In The Form Of Pastes, Blocks, Plates Or Other Semi-Manufactures Colloidal Or Semicolloidal Graphite

38012000

18%

–

01/07/2017

–

Activated Carbon; Activated Natural Mineral Products; Animal Black, Including Spent Animal Black

3802

18%

–

01/07/2017

–

Activated Carbon; Activated Natural Mineral Products; Animal Black, Including Spent Animal Black Activated Carbon

38021000

18%

–

01/07/2017

–

Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive

Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate – Other : – Other : Percarbonates

28369910

18%

–

01/07/2017

–

Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate – Other : – Other : Other

28369990

18%

–

01/07/2017

–

Carbon (Carbon Blacks And Other Forms Of Carbon Not Elsewhere Specified Or Included)

280300

–

01/07/2017

–

Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate – Other : Lithium Carbonates

28369100

18%

–

01/07/2017

–

Articles of stone, plaster, cement, asbestos, mica or similar materials

Fabrics Of Carbon Fibres

68151200

18%

–

(waste and scrap) paper or paperboard

Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Looseleaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets

4820

18%

–

01/07/2017

–

Understanding “Carbon” HSN Codes

The term “carbon” can apply to a vast range of products, from elemental forms to complex chemical compounds and materials incorporating carbon. Navigating the Harmonized System of Nomenclature (HSN) codes for “carbon” is essential for accurate Goods and Services Tax (GST) compliance. The HSN system provides a standardized classification, ensuring uniformity in trade and taxation.

At its most fundamental, elemental carbon itself, including carbon blacks and other forms of carbon not elsewhere specified or included, generally falls under Chapter 28 of the HSN, specifically HSN code 280300. This category typically carries an 18% GST rate, effective from July 1, 2017. However, some sources also indicate varying rates (5%, 12%, or 18%) for these specific carbon forms.

Beyond the elemental form, carbon appears in various materials and products:

Carbon in Iron and Steel: Carbon plays a crucial role in steel production. For instance, “Flat-Rolled Products Of Iron Or Non-Alloy Steel… Containing By Weight Less Than 0.25% Of Carbon” (HSN 72112350) and “Ferro-Chromium… Containing By Weight More Than 4% Of Carbon” (HSN 72024100) are found in Chapter 72 (Iron and Steel) and are subject to an 18% GST rate. This highlights how the HSN code shifts based on the material’s primary composition and form.
Carbon-based Chemical Compounds: Many organic and inorganic chemicals incorporate carbon. Compounds like “Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid” (e.g., HSN 29242990, 29241100) are found in Chapter 29 (Organic Chemicals) and are also taxed at 18% GST. Similarly, various “Carbonates” (e.g., HSN 28369910, 28369100) fall under Chapter 28 (Inorganic Chemicals) with an 18% GST rate.
Manufactured Carbon Products: Products like Activated Carbon (HSN 38021000) are classified under Chapter 38 (Miscellaneous Chemical Products) and have an 18% GST rate. Furthermore, “Retort Carbon (Gas Carbon)” (HSN 27040010) falls under Chapter 27 (Mineral fuels, mineral oils, etc.) and has a lower 5% GST rate. Even Fabrics of Carbon Fibres (HSN 68151200) appear under Chapter 68 (Articles of stone, plaster, cement, etc.) with an 18% GST rate, although the specific effective date isn’t provided in the data.
Carbon in Stationery: Interestingly, carbon also features in office supplies like “Interleaved Carbon Sets” (HSN 482018) within Chapter 48 (Paper or paperboard articles), attracting an 18% GST rate.

As you can see, the HSN code for “Carbon” is not a singular entry. It depends entirely on the form, composition, and end-use of the product. Always consult the detailed HSN description to ensure accurate GST classification for your specific carbon-related goods.

FAQs

What is the primary HSN code for elemental carbon?

The primary HSN code for elemental carbon, including carbon blacks, is generally 280300.

What is the GST rate for elemental carbon (HSN 280300)?

The GST rate for elemental carbon (HSN 280300) is typically 18%, though some classifications may have 5% or 12%.

When did the GST rates for elemental carbon become effective?

The GST rates for elemental carbon became effective on July 1, 2017.

What is the GST rate for activated carbon?

Activated carbon (HSN 38021000) has an 18% GST rate.

Why does “carbon” have so many different HSN codes?

“Carbon” has many HSN codes because it’s a fundamental element found in various forms, compounds, and manufactured products, each classified based on its specific nature, composition, and use.

Carbon HSN Code

Understanding “Carbon” HSN Codes

HSN Code of similar products

FAQs

What is the primary HSN code for elemental carbon?

What is the GST rate for elemental carbon (HSN 280300)?

When did the GST rates for elemental carbon become effective?

What is the GST rate for activated carbon?

Why does “carbon” have so many different HSN codes?