HSN code directory

HSN Code 3805: Gum, wood or sulphate turpentine and other terpenic oils

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude paracymene; pine oil containing alpha-terpineol as the main constituent


All 8-digit HSN codes under this heading

HSN codeDescription
38051010Gum, wood or sulphate turpentine oils: wood turpentine oil and spirit of turpentine
38051020Gum, wood or sulphate turpentine oils: gum turpentine oil
38051030Gum, wood or sulphate turpentine oils: sulphate turpentine oil
38052000Pine oil
38059010Other: terpenic oils produced by the distillation or other treatment of coniferous woods
38059020Other: crude dipentene
38059030Other: sulphite turpentine
38059090Other: other


GST rate guide for this chapter

Insecticides, disinfectants and most chemical products are taxed at 18%. Bio-pesticides and certain agricultural inputs are taxed at 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.