Surf Excel HSN Code

Understanding Surf Excel’s HSN Code

Surf Excel, a household name in India, is synonymous with laundry detergents. When dealing with products like Surf Excel, understanding their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rates is crucial for businesses, retailers, and even informed consumers. The HSN code helps categorize goods for customs and taxation purposes globally.

Surf Excel Belongs to Chapter 34: Soaps and Washing Preparations

Surf Excel, being a detergent, falls primarily under Chapter 34 of the HSN system. This chapter is titled “Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes Polishing or Scouring Preparations, Candles and Similar Articles, Modelling Pastes, Dental Waxes and Dental Preparations.”

The HSN Code for Detergent Powders and Bars

Within Chapter 34, Surf Excel, in its various forms (powder, bar, liquid), typically falls under two main headings:

HSN 3401: Soap; Organic Surface-active Products and Preparations for Use as Soap

This heading covers soap in various forms. While Surf Excel is primarily a detergent, some of its bar forms are classified here if they function like soap.

• 34011990: This code often encompasses “Other household and laundry soaps not elsewhere specified or included,” and has been cited for products like Surf Excel.
• 34011942: This specific code is for “Laundry soaps.”
• 34013019: This code may refer to “LAUNDRY SOAP SURF EXCEL” if it’s considered a soap-based laundry product.

HSN 3402: Organic Surface-active Agents (other than soap), Surface-active Preparations, Washing Preparations (including auxiliary washing preparations) and Cleaning Preparations

This heading is the most common and accurate for modern detergents like Surf Excel, which are primarily based on synthetic organic surface-active agents rather than traditional soap.

• 34025000: This broadly covers “Surface Active Preparations Put Up For Retail Sale,” which includes most Surf Excel products sold to consumers.
• 34029019: This code is for “OTHER (SYNTHETIC DETERGENTS),” indicating various forms of synthetic detergents not specifically covered elsewhere.
• 34022090: This covers “Other preparations put up for retail sale” within washing preparations.
• 34029049: This may also be used for “Washing preparations (including auxiliary washing preparations) and cleaning preparations” not specifically detailed.

GST Rate for Surf Excel

The GST rate for detergents and washing preparations, including Surf Excel, has seen revisions. While initially placed at 28% under GST, the rate was later reduced. As per available data, most detergent products under HSN 3402 (and some under 3401) are currently subject to a 5% or 18% GST rate, depending on the exact sub-classification and whether they are prepared for retail sale or for industrial use.

• Many washing preparations and synthetic detergents, especially those put up for retail sale, now fall under a 5% GST rate.
• Some broader categories of “Organic surface-active agents” or certain preparations within Chapter 34 might still attract an 18% GST rate if they don’t meet the specific criteria for the 5% slab.