Pesticides HSN Code

Understand the Pesticides HSN Code and GST Landscape

Understanding the Harmonized System of Nomenclature (HSN) code for pesticides is vital for businesses involved in agriculture and pest control. This classification dictates the applicable Goods and Services Tax (GST) rates. Based on the provided data, let’s explore the HSN codes and GST implications for different types of pesticides.

Identify HSN Codes for Bio-Pesticides

The data from Chapter 38, “Miscellaneous chemical products,” specifically lists several bio-pesticides:

• HSN 3808: This heading covers “Insecticides, Rodenticides, Fungicides, Herbicides, Anti-Sprouting Products And Plant-Growth Regulators, Disinfectants And Similar Products…”
• A specific entry under HSN 3808 includes “The Following Bio-Pesticides, Namely…” followed by a list of twelve specific bio-pesticides. These bio-pesticides attract a GST rate of 12%, effective from 25/01/2018.

The listed bio-pesticides are:

• Bacillus Thuringiensis Var. Israelensis
• Bacillus Thuringiensis Var. Kurstaki
• Bacillus Thuringiensis Var. Galleriae
• Bacillus Sphaericus
• Trichoderma Viride
• Trichoderma Harzianum
• Pseudomonas Fluoresens
• Beauveriabassiana
• Npv Of Helicoverpaarmigera
• Npv Of Spodopteralitura
• Neem Based Pesticides
• Cymbopogan

Identify HSN Codes for Other Pesticides

The data also includes a broader category of pesticides:

• HSN 38089910: 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…” This category, which likely includes chemical pesticides and other forms not specifically listed as bio-pesticides, attracts a GST rate of 18%, effective from 25/01/2018 (with a previous rate of 18% from 01/07/2017).

Understand the Differential GST Rates

The data clearly indicates a distinction in GST rates between specific bio-pesticides (12%) and other pesticides (18%). This suggests a potential incentive or recognition for environmentally friendly pest control methods.