Solvent HSN Code
GST rates and HSN code for Solvent.
| 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 | Fats Of Bovine Animals, Sheep Or Goats, Other Than Those Of Heading 1503-Other—Rendered Fats Or Solvent Extraction Fats | 15029020 | 12% | – | 01/07/2017 | – |
| Miscellaneous chemical products | Organic Composite Solvents And Thinners, Not Elsewhere Specified Or Included; Prepared Paint Or Varnish Removers | 3814 | 18% | – | 15/11/2017 | – |
| Residual Products Of The Chemical Or Allied Industries, Not Elsewhere Specified Or Included; Municipal Waste; Sewage Sludge; Other Wastes Specified In Note 6 To This Chapter – Waste Organic Solvents: Other | 38254900 | 18% | – | 01/07/2017 | – | |
| elements or of isotopes | Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed :-Vi | 29362610 | 18% | – | 01/07/2017 | – |
| Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : | 2936 | 18% | – | 01/07/2017 | – | |
| Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : Vi | 29362500 | 18% | – | 01/07/2017 | – | |
| Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Provitamins, Unmixed | 29361000 | 18% | – | 01/07/2017 | – | |
| Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : Vi | 29362800 | 18% | – | 01/07/2017 | – | |
| Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : Ot | 29362930 | 18% | – | 01/07/2017 | – | |
| Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : Ot | 29362910 | 18% | – | 01/07/2017 | – | |
| Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : Vi | 29362700 | 18% | – | 01/07/2017 | – | |
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Artificial Waxes And Prepared Waxes Other: Artificial Waxes (Including Water Soluble Waxes) Prepared Waxes, Not Emulsified Or Containing Solvents: Poly Brominated Biphenyls | 34049031 | 18% | – | 01/07/2017 | – |
| Artificial Waxes And Prepared Waxes Other: Artificial Waxes (Including Water Soluble Waxes) Prepared Waxes, Not Emulsified Or Containing Solvents: Poly Chlorinated Terphenyls | 34049033 | 18% | – | 01/07/2017 | – | |
| Residues and waste from the food industries; prepared animal fodder | Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatted) Variety : | 23069023 | 5% | – | 01/07/2017 | – |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Of Cotton Seeds : Oil-Cake And Oil-Cake Meal, Decorticated, Solvent Extrac | 23061020 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatted) Variety : | 23069026 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatted) Variety : | 23069028 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatted) Variety : | 23069024 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Of Sunflower Seeds : Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatt | 23063020 | 5% | – | 01/07/2017 | – | |
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Solvent 50/120 | 27101232 | 18% | – | 01/07/2017 | – |
Understanding Solvents with HSN Codes
The Harmonized System of Nomenclature (HSN) provides a structured way to categorize goods, including various types of solvents. The HSN code for a solvent depends heavily on its chemical composition, intended use, and origin. Here’s a look at how different “solvents” are classified:
- Organic Composite Solvents and Thinners (HSN 3814): This is a primary category for many commonly recognized solvents and thinners used in industries like paints, varnishes, and cleaning. This HSN code specifically covers prepared mixtures, not single chemical compounds.
- Waste Organic Solvents (HSN 38254900): This code is for organic solvents that are considered waste or residual products from chemical or allied industries. This is important for proper disposal and recycling.
- Fats and Oils with Solvent Extraction (HSN 15029020): While not “solvents” themselves, this HSN code refers to fats of bovine animals, sheep, or goats that have been obtained through solvent extraction processes. Here, “solvent” describes the method of extraction.
- Provitamins and Vitamins in Solvent (Chapter 2936): Many vitamins and their derivatives, whether natural or synthetic, are often manufactured or prepared with a solvent. The HSN codes under this chapter (e.g., 29361000, 29362500, 29362610, 29362700, 29362800, 29362910, 29362930) refer to the vitamins themselves, acknowledging the presence of a solvent in their formulation.
- Oil-Cake and Other Solid Residues (Chapter 2306): This chapter includes by-products from the extraction of vegetable fats or oils, specifically when a solvent extraction (defatted) variety is produced. HSN codes like 23061020, 23063020, 23069023, 23069024, 23069026, and 23069028 are relevant here. Similar to the fats and oils, “solvent extracted” describes the processing method.
- Artificial Waxes and Prepared Waxes (Chapter 3404): Some artificial or prepared waxes, such as Poly Brominated Biphenyls (34049031) and Poly Chlorinated Terphenyls (34049033), are classified under this chapter. The description specifies “not emulsified or containing solvents,” which indicates how the presence or absence of a solvent impacts classification within this category.
- Mineral Solvents (HSN 27101232 – Solvent 50/120): Specific mineral oil-based solvents, like “Solvent 50/120,” fall under Chapter 27, which covers mineral fuels, mineral oils, and products of their distillation.
Understanding GST Rates for Solvents
The Goods and Services Tax (GST) rates for products categorized as “solvents” in India vary depending on their HSN classification. Most dedicated organic composite solvents and thinners, along with waste organic solvents, attract an 18% GST rate.
Here’s a breakdown of common GST rates for items related to “solvents”:
- 18% GST Rate:
- Organic Composite Solvents and Thinners (HSN 3814).
- Waste Organic Solvents (HSN 38254900).
- Provitamins and Vitamins (Chapter 2936), whether or not in any solvent.
- Artificial Waxes and Prepared Waxes like Poly Brominated Biphenyls (34049031) and Poly Chlorinated Terphenyls (34049033).
- Specific mineral solvents like Solvent 50/120 (27101232).
- 12% GST Rate:
- Rendered fats or solvent extraction fats of bovine animals, sheep, or goats (HSN 15029020).
- 5% GST Rate:
- Oil-cake and oil-cake meal, solvent extracted (defatted) varieties from vegetable fats or oils (Chapter 2306), including those from cotton seeds and sunflower seeds.
Most of these GST rates became effective on July 1, 2017, with some minor revisions, such as for organic composite solvents, taking effect on November 15, 2017. Always refer to the latest GST notifications for the most up-to-date information.
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