GST Rate for HSN 2904
Specific items under 2904
| HSN Code | Description | GST Rate |
|---|---|---|
| 290410 | DERIVATIVES CONTAINING ONLY SULPHO GROUPS, THEIR SALTS AND ETHYL ESTERS : | 18% |
| 290420 | DERIVATIVES CONTAINING ONLY NITRO OR ONLY NITROSO GROUPS : | 18% |
| 290431 | PERFLUOROOCTANE SULPHONIC ACID | 18% |
| 290432 | AMMONIUM PERFLUOROOCTANE SULPHONATE | 18% |
| 290433 | LITHIUM PERFLUOROOCTANE SULPHONATE | 18% |
| 290434 | POTASSIUM PERFLUOROOCTANE SULPHONATE | 18% |
| 290435 | OTHER SALTS OF PERFLUOROOCTANE SULPHONIC ACID | 18% |
| 290436 | PERFLUOROOCTANE SULPHONYL FLUORIDE | 18% |
| 290490 | Other | 18% |
| 290491 | TRICHLORONITROMETHANE (CHLOROPICRIN) | 18% |
| 290499 | OTHER: | 18% |
| 29041010 | BENZENE SULPHONIC ACID | 18% |
| 29041020 | 1,5 NAPTHELENE DISULPHONIC ACID (ARMSTRONG’S ACID) | 18% |
| 29041030 | NAPTHELENE SULPHONIC ACID | 18% |
| 29041040 | SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - DERIVATIVES CONTAINING ONLY SULPHO GROUPS, THEIR SALTS AND ETHYL ESTERS : VINYL SULPHONE | 18% |
| 29041090 | OTHER | 18% |
| 29042010 | NITROBENZENE | 18% |
| 29042020 | META DINITROBENZENE | 18% |
| 29042030 | META NITROTOLUENE | 18% |
| 29042040 | ORTHO NITROTOLUENE | 18% |
| 29042050 | PARA NITROTOLUENE | 18% |
| 29042060 | DINITROTOLUENE | 18% |
| 29042090 | OTHER | 18% |
| 29043100 | Perfluorooctane sulphonic acid | 18% |
| 29043200 | Ammonium perfluorooctane sulphonate | 18% |
| 29043300 | Lithium perfluorooctane sulphonate | 18% |
| 29043400 | POTASSIUM PERFLUOROOCTANE SULPHONATE | 18% |
| 29043500 | Other salts of perfluorooctane sulphonic acid | 18% |
| 29043600 | Perfluorooctane sulphonyl fluoride | 18% |
| 29049010 | SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : 2,5 DICHLORO NITROBENZENE | 18% |
| 29049020 | SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : DINITROCHLOROBENZENE | 18% |
| 29049030 | SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : META NITROCHLOROBENZENE | 18% |
| 29049040 | SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : ORTHO NITROCHLOROBENZENE | 18% |
| 29049050 | SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : PARA NITROCHLOROBENZENE | 18% |
| 29049060 | SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : 2-NITROCHLOROTOLUENE | 18% |
| 29049070 | SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : SODIUM META NITROBENZENE SULPHONATE | 18% |
| 29049080 | CHLOROPICRIN(TRICHLORONITRO-METHANE) | 18% |
| 29049090 | SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : OTHER | 18% |
| 29049100 | Trichloronitromethane (chloropicrin) | 18% |
| 29049910 | 2, 5 dichloronitrobenzene | 18% |
| 29049920 | Dinitrochlorebenzene | 18% |
| 29049930 | Meta nitrochlorobenzene | 18% |
| 29049940 | Ortho nitrochlorobenzene | 18% |
| 29049950 | Para nitrochlorobenzene | 18% |
| 29049960 | 2-nitrochlorotoluene | 18% |
| 29049970 | Sodium meta nitrochlorobenzene sulphonate | 18% |
| 29049990 | Other | 18% |
Tax calculator for HSN 2904
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 29 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 2904
What is the GST rate for HSN 2904?▾
GST rate for HSN 2904 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 2904 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 2904
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 29.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.