GST rates and HSN code for Insect Killer.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | Vegetable Waxes (Other Than Triglycerides), Beeswax, Other Insect Waxes And Spermaceti, Whether Or Not Refined Or Coloured Other : Other | 15219090 | 18% | – | 01/07/2017 | – |
Vegetable Waxes (Other Than Triglycerides), Beeswax, Other Insect Waxes And Spermaceti, Whether Or Not Refined Or Coloured Vegetable Waxes : Carnauba Waxes : Other | 15211019 | 18% | – | 01/07/2017 | – | |
Vegetable Waxes (Other Than Triglycerides), Beeswax, Other Insect Waxes And Spermaceti, Whether Or Not Refined Or Coloured Vegetable Waxes : Other | 15211090 | 18% | – | 01/07/2017 | – | |
Vegetable Waxes (Other Than Triglycerides), Beeswax, Other Insect Waxes And Spermaceti, Whether Or Not Refined Or Coloured Vegetable Waxes : Carnauba Waxes : Edible Wax For Waxing Fresh Fruits And Vegetables | 15211011 | 18% | – | 01/07/2017 | – | |
Vegetable Waxes (Other Than Triglycerides), Beeswax, Other Insect Waxes And Spermaceti, Whether Or Not Refined Or Coloured Other : Shellac Wax Whether Or Not Coloured | 15219020 | 18% | – | 01/07/2017 | – | |
Vegetable Waxes (Other Than Triglycerides), Beeswax, Other Insect Waxes And Spermaceti, Whether Or Not Refined Or Coloured Other : Beewax Whether Or Not Coloured | 15219010 | 18% | – | 01/07/2017 | – | |
Vegetable Waxes (Other Than Triglycerides), Beeswax, Other Insect Waxes And Spermaceti, Whether Or Not Refined Or Coloured | 1521 | 18% | – | 01/07/2017 | – |
When it comes to classifying “Insect Killer” products for GST purposes in India, the Harmonized System of Nomenclature (HSN) can sometimes be a bit nuanced. The specific HSN code depends heavily on the type of insect killer you are dealing with – whether it’s a chemical formulation, an electrical device, or even a wax-based product.
Many common insect killers, such as sprays, liquids, mosquito coils, and vaporizers, fall under Chapter 38: Miscellaneous Chemical Products. Within this chapter, HSN code 3808 is broad and covers “Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles.”
More specifically, for repellents like mosquito repellents, HSN 38089191 is often used for “Repellants for insects such as flies, mosquito.” The GST rate for these chemical insect killers and repellents is typically 18%.
For electrical insect killers, such as bug zappers or UV light insect traps, the HSN code falls under Chapter 85: Electrical machinery and equipment and parts thereof. A common HSN code for these devices is 85167920, specifically for “Electrical or electronic devices for repelling insects (for example mosquitoes or other similar kind of insects).” These devices also generally attract an 18% GST rate. Other related HSN codes for electric insect killers might also be found under 8543 (Electrical machines and apparatus having individual functions, not specified or included elsewhere).
The provided data prominently features HSN codes related to “Insect Waxes” under Chapter 15: Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. HSN codes like 15211019, 15211090, and 15219090 cover various types of vegetable waxes, beeswax, and other insect waxes. While these are derived from insects or used in formulations, they are distinct from insect killers as commonly understood. These wax products also typically have an 18% GST rate.
Chemical insect killer sprays typically fall under HSN code 3808, with specific sub-codes like 38089199 for general insect killers or 38089191 for insect repellents.
The GST rate for most chemical insect killers under HSN 3808 is 18%.
The GST rate for electric insect killer devices under HSN 85167920 is generally 18%.
Insect waxes, such as beeswax, are classified under Chapter 15, with codes like 15219010 or 15219090.
Different HSN chapters are used because “Insect Killer” can refer to chemical formulations (Chapter 38), electrical appliances (Chapter 85), or even natural products like waxes (Chapter 15).
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