HSN code · Customs Tariff of India · GST rate
38276500 is the 8-digit HSN code for “Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs)”: tariff item 3827 65 00 under heading 3827 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 38Heading 3827Sub-heading 3827 65Tariff item 3827 65 00
Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): Other, not included in the sub-headings above, containing 20% or more by mass of difluoro-methane (HFC-32) and 20% or more by mass of pentafluoroethane (HFC-125)
Tariff item 3827 65 00 · Heading 3827 · Chapter 38, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
382765008 digits: 38 + 27 + 65 + 003827 65 00Other, not included in the sub-headings above, containing 20% or more by mass of difluoro-methane (HFC-32) and 20% or more by mass of pentafluoroethane (HFC-125)How to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 38 covers miscellaneous chemical products. It sits in Section VI, products of the chemical or allied industries.
Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included.
3827 65 is the 6-digit level of this tariff item. Between the heading and the item the Customs Tariff prints the line “Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)”.
Other, not included in the sub-headings above, containing 20% or more by mass of difluoro-methane (HFC-32) and 20% or more by mass of pentafluoroethane (HFC-125). The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
2 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%. No single rate is stated for 38276500 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 3827 (this code's heading) | |||
| Schedule II, S. No. 113Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 3827 | Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| Entries for particular goods in chapter 38 | |||
| Schedule I, S. No. 221Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 28 or 38 | Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 3827, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 382765, goes on B2B tax invoices.
Many businesses show the full 38276500, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 2 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 3827, mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included. The codes below sit closest to 38276500 in the Customs Tariff of India: the other tariff items under heading 3827 and codes elsewhere in chapter 38. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
38271100Tariff item 3827 11 0038276100Tariff item 3827 61 0038276300Tariff item 3827 63 0038276400Tariff item 3827 64 0038276500, this page's code, is tariff item 3827 65 00 under the same heading.
38011000Heading 3801 · tariff item 3801 10 0038019000Heading 3801 · tariff item 3801 90 00Codes under other headings of chapter 38, miscellaneous chemical products. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%: Schedule II, S. No. 113 (18%); Schedule I, S. No. 221 (5%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 3827 or 382765; many businesses use the full 38276500.
Tariff item 3827 65 00 of the Customs Tariff of India, First Schedule: “Other, not included in the sub-headings above, containing 20% or more by mass of difluoro-methane (HFC-32) and 20% or more by mass of pentafluoroethane (HFC-125)”, under the line “Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)”, heading 3827 (“Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included”), in chapter 38 (miscellaneous chemical products), Section VI (products of the chemical or allied industries). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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