GST Rate for HSN 2939
Specific items under 2939
| HSN Code | Description | GST Rate |
|---|---|---|
| 293911 | CONCENTRATES OF POPPY STRAW, BUPRENORPHINE (INN), CODEINE, DIHYDROCODEINE (INN), ETHYLMORPHINE, ETORPHINE (INN), HEROIN, HYDROCODONE (INN), HYDROMORPHONE (INN), MORPHINE, NICOMORPHINE (INN), OXYCODONE (INN), OXYMORPHONE (INN), PHOLCODINE (INN), THEBACON (INN) AND THEBAINE, SALTS THEREOF | 18% |
| 293919 | OTHER | 18% |
| 293920 | ALKALOID OF CINCHONA AND THEIR DERIVATIVES, SALTS THEREOF: | 18% |
| 293930 | CAFFEINE AND ITS SALTS | 18% |
| 293941 | EPHEDRINE AND ITS SALTS | 18% |
| 293942 | PSEUDOEPHEDRINE (INN) AND ITS SALTS | 18% |
| 293943 | CATHINE (INN) AND ITS SALTS | 18% |
| 293944 | NOREPHEDRINE AND ITS SALTS | 18% |
| 293945 | LEVOMETAMFETAMINE, METAMFETAMINE (INN), METAMFETAMINE RACEMATE AND THEIR SALTS | 18% |
| 293949 | OTHER | 18% |
| 293951 | FENETYLLINE (INN) AND ITS SALTS | 18% |
| 293959 | OTHER | 18% |
| 293961 | ERGOMETRINE (INN) AND ITS SALTS : | 18% |
| 293962 | ERGOTAMINE (INN) AND ITS SALTS : | 18% |
| 293963 | LYSERGIC ACID AND ITS SALTS | 18% |
| 293969 | OTHER | 18% |
| 293972 | COCAINE, ECGONINE, SALTS, ESTERS AND OTHER DERIVATIVES THEREOF | 18% |
| 293979 | Other | 18% |
| 293980 | OTHER | 18% |
| 29391100 | CONCENTRATES OF POPPY STRAW, BUPRENORPHINE (INN),CODEINE, DIHYDROCODEINE (INN), ETHYLMORPHINE, ETORPHINE (INN), HEROIN, HYDROCODONE (INN), HYDROMORPHONE (INN), MORPHINE, NICOMORPHINE(INN), OXYCODONE (INN), OXYMORPHONE (INN), PHOLCODINE (INN), THEBACON (INN) AND THEBAINE,SALTS THEREOF | 18% |
| 29391900 | OTHER | 18% |
| 29392010 | QUININE ALKALOIDS | 18% |
| 29392020 | QUININE HYDROCHLORIDE | 18% |
| 29392030 | QUININE SULPHATE | 18% |
| 29392040 | CHLOROQUINE PHOSPHATE | 18% |
| 29392090 | OTHER | 18% |
| 29392110 | VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - ALKALOIDS OF CINCHONA AND THEIR DERIVATIVES; SALTS THEREOF :-QUININE AND ITS SALTS : QUININE ALKALOIDS | 18% |
| 29392120 | VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - ALKALOIDS OF CINCHONA AND THEIR DERIVATIVES; SALTS THEREOF :-QUININE AND ITS SALTS : QUININE HYDROCHLORIDE | 18% |
| 29392130 | VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - ALKALOIDS OF CINCHONA AND THEIR DERIVATIVES; SALTS THEREOF :-QUININE AND ITS SALTS : QUININE SULPHATE | 18% |
| 29392140 | VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - ALKALOIDS OF CINCHONA AND THEIR DERIVATIVES; SALTS THEREOF :-QUININE AND ITS SALTS : CHLOROQUINE PHOSPHATE | 18% |
| 29392190 | VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - ALKALOIDS OF CINCHONA AND THEIR DERIVATIVES; SALTS THEREOF :-QUININE AND ITS SALTS : OTHER | 18% |
| 29392900 | VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - ALKALOIDS OF CINCHONA AND THEIR DERIVATIVES; SALTS THEREOF : OTHER | 18% |
| 29392910 | BENZENEACETIC ACID, ALPHA-HYDROXY-ALPHA-PHENYL, 1-AZABICYCLO | 18% |
| 29392990 | OTHER | 18% |
| 29393000 | CAFFEINE AND ITS SALTS | 18% |
| 29394100 | EPHEDRINE AND ITS SALTS | 18% |
| 29394110 | VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - EPHEDRINES AND THEIR SALTS :-EPHEDRINE AND ITS SALTS : EPHEDRINE ALKALOIDS | 18% |
| 29394120 | VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - EPHEDRINES AND THEIR SALTS :-EPHEDRINE AND ITS SALTS : EPHEDRINE HYDROCHLORIDE | 18% |
| 29394190 | VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - EPHEDRINES AND THEIR SALTS :-EPHEDRINE AND ITS SALTS : OTHER | 18% |
| 29394200 | PSEUDOEPHEDRINE (INN) AND ITS SALTS | 18% |
| 29394300 | CATHINE (INN) AND ITS SALTS | 18% |
| 29394400 | NOREPHEDRINE AND ITS SALTS | 18% |
| 29394500 | LEVOMETAMFETAMINE, METAMFETAMINE (INN), METAMFETAMINE RACEMATE AND THEIR SALTS | 18% |
| 29394900 | OTHER | 18% |
| 29395100 | FENETYLLINE (INN) AND ITS SALTS | 18% |
| 29395900 | OTHER | 18% |
| 29396110 | ERGOMETRINE (INN) | 18% |
| 29396190 | OTHER | 18% |
| 29396210 | ERGOTAMINE TARTRATE | 18% |
| 29396290 | OTHER | 18% |
| 29396300 | LYSERGIC ACID AND ITS SALTS | 18% |
| 29396900 | OTHER | 18% |
| 29397100 | Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof | 18% |
| 29397200 | COCAINE, ECGONINE, SALTS, ESTERS AND OTHER DERIVATIVES THEREOF | 18% |
| 29397900 | OTHER | 18% |
| 29397910 | Nicotine | 18% |
| 29397990 | Other | 18% |
| 29398000 | Other | 18% |
| 29399100 | VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - OTHER : LEVOMETAMFETAMINE, METAMFETAMINE(INN), METAMFETAMINE RACEMATE; SALTS, ESTERS AND OTHER DERIVATIVES THEREOF | 18% |
| 29399900 | VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - OTHER : OTHER | 18% |
Tax calculator for HSN 2939
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 2939
What is the GST rate for HSN 2939?▾
GST rate for HSN 2939 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 2939 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 2939
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.