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HSN 29234-Digit Heading

HSN 2923: Quaternary ammonium salts and hydroxides – GST Rate

HSN 2923 covers quaternary ammonium salts and hydroxides. GST on HSN 2923 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 6 tariff items, for example 2923 10 00, 2923 20 10 and 2923 20 90.

Chapter 29: Organic chemicals

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 2923

5%CGST 2.5% + SGST 2.5% / IGST 5%

Gibberellic acid

Reference: Schedule I, S. No. 222 (Spec: 29 or 3808 93)

18%CGST 9% + SGST 9% / IGST 18%

All organic chemicals other than giberellic acid

Reference: Schedule II, S. No. 36 (Spec: 29)

If none of these descriptions fit your goods, the residual rate is 18% (Schedule II, S. No. 639).

Sub-Headings & Tariff Items Under 2923

Showing 11 sub-classification codes with complete hierarchy descriptions.

2923106-Digit Sub-heading

Chain: Organic Chemicals > Quaternary Ammonium Salts And Hydroxides; Lecithins And Other Phosphoaminolipids, Whether Or Not Chemically Defined > Choline And Its Salts

292310008-Digit Tariff Item

Chain: Organic Chemicals > Quaternary Ammonium Salts And Hydroxides; Lecithins And Other Phosphoaminolipids, Whether Or Not Chemically Defined > Choline And Its Salts > Choline And Its Salts

2923206-Digit Sub-heading

Chain: Organic Chemicals > Quaternary Ammonium Salts And Hydroxides; Lecithins And Other Phosphoaminolipids, Whether Or Not Chemically Defined > Lecithins And Other Phosphoaminolipids :

292320108-Digit Tariff Item

Chain: Organic Chemicals > Quaternary Ammonium Salts And Hydroxides; Lecithins And Other Phosphoaminolipids, Whether Or Not Chemically Defined > Lecithins And Other Phosphoaminolipids : > Lecithins

292320908-Digit Tariff Item

Chain: Organic Chemicals > Quaternary Ammonium Salts And Hydroxides; Lecithins And Other Phosphoaminolipids, Whether Or Not Chemically Defined > Lecithins And Other Phosphoaminolipids : > Other

2923306-Digit Sub-heading

Chain: Organic Chemicals > Quaternary Ammonium Salts And Hydroxides; Lecithins And Other Phosphoaminolipids, Whether Or Not Chemically Defined > Tetraethylammonium Perfluorooctane Sulphonate

292330008-Digit Tariff Item

Chain: Organic Chemicals > Quaternary Ammonium Salts And Hydroxides; Lecithins And Other Phosphoaminolipids, Whether Or Not Chemically Defined > Tetraethylammonium Perfluorooctane Sulphonate > Tetraethylammonium perfluorooctane sulphonate

2923406-Digit Sub-heading

Chain: Organic Chemicals > Quaternary Ammonium Salts And Hydroxides; Lecithins And Other Phosphoaminolipids, Whether Or Not Chemically Defined > Didecyldimethylammonium Perfluorooctane Sulphonate

292340008-Digit Tariff Item

Chain: Organic Chemicals > Quaternary Ammonium Salts And Hydroxides; Lecithins And Other Phosphoaminolipids, Whether Or Not Chemically Defined > Didecyldimethylammonium Perfluorooctane Sulphonate > Didecyldimethylammonium perfluorooctane sulphonate

2923906-Digit Sub-heading

Chain: Organic Chemicals > Quaternary Ammonium Salts And Hydroxides; Lecithins And Other Phosphoaminolipids, Whether Or Not Chemically Defined > Other

292390008-Digit Tariff Item

Chain: Organic Chemicals > Quaternary Ammonium Salts And Hydroxides; Lecithins And Other Phosphoaminolipids, Whether Or Not Chemically Defined > Other > Other

Other Headings in Chapter 29

Halogenated Derivatives Of Hydrocarbons

HSN 2904

Sulphonated, Nitrated Or Nitrosated Derivatives Of Hydrocarbons, Whether Or Not Halogenated

HSN 2905

Acyclic Alcohols And Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives

HSN 2906

Cyclic Alcohols And Their Halogenated, Sulphonated,Nitrated Or Nitrosated Derivatives

HSN 2907

Phenols; Phenol-Alcohols

HSN 2908

Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives Of Phenols Or Phenol-Alcohols

HSN 2909

Ethers, Ether-Alcohols, Ether-Phenols, Etheralcohol-Phenols, Alcohol Peroxides, Ether Peroxides, Acetal And Hemiacetal Peroxides Ketone Peroxides (Whether Or Not Chemically Defined), And Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives

HSN 2910

Epoxides, Epoxyalcohols, Epoxyphenols And Expoxyethers, With A Three-Membered Ring, And Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives

HSN 2911

Acetals And Hemiacetals, Whether Or Not With Other Oxygen Function, And Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives

HSN 2912

Aldehydes, Whether Or Not With Other Oxygen Function, Cyclic Polymers Of Aldehydes, Paraformaldehyde

HSN 2913

Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives Of Products Of Heading 2912

HSN 2914

Ketones And Quinones, Whether Or Not With Other Oxygen Function, And Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives

HSN 2915

Saturated Acyclic Monocarboxylic Acids And Their Anhydrides, Halides, Peroxides And Peroxyacids, Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives

HSN 2916

Unsaturated Acyclic Monocarboxylic Acids, Cyclic Monocarboxylic Acids, Their Anhydrides, Halides, Peroxides And Peroxyacids, Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives

HSN 2917

Polycarboxylic Acids, Their Anhydrides, Halides, Peroxides And Peroxyacids, Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives

HSN 2918

Carboxylic Acids With Additional Oxygen Function And Their Anhydrides, Halides, Peroxides And Peroxyacids, Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives

HSN 2919

Phosphoric Esters And Their Salts, Including Lactophosphates, Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives

HSN 2920

Esters Of Other Inorganicacids Of Non Metals (Excluding Esters Of Hydrogen Halides) And Their Salts, Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives

HSN 2921

Amine-Function Compounds

HSN 2922

Oxygen-Function Amino-Compounds

HSN 2924

Carboxyamide-Function Compounds, Amide Function Compounds Of Onic Acid

HSN 2925

Carboxyimide-Function Compounds (Including Saccharin And Its Salts) And Imine-Function Compounds

HSN 2926

Nitrile-Function Compounds

HSN 2927

Diazo-, Azo- Or Azoxy-Compounds

HSN 2928

Organic Derivatives Of Hydrazine Or Of Hydroxylamine

HSN 2929

Compounds With Other Nitrogen Function

HSN 2930

Organo-Sulphur Compounds

HSN 2931

Other Organo-Inorganic Compounds

HSN 2932

Heterocyclic Compounds With Oxygen Hetero-Atom (S) Only

HSN 2933

Heterocyclic Compounds With Nitrogen Hetero-Atom(S) Only

HSN 2934

Nucleic Acids And Their Salts; Whether Or Not Chemically Defined; Other Heterocyclic Compounds

HSN 2935

Sulphonamides

HSN 2936

Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent

HSN 2937

Hormones, Prostaglandins, Thromboxanes And Leukotrienes, Natural Or Reproduced By Synthesis, Derivatives And Structural Analogues Thereof,- Including Chain Modified Polypeptides, Used Primarily As Hormones

HSN 2938

Glycosides, Natural Or Reproduced By Synthesis And Their Salts, Ethers, Esters And Other Derivatives

HSN 2939

Alkaloids, Natural Or Reproduced By Synthesis, And Their Salts, Ethers, Esters And Other Derivatives

HSN 2940

Chemically Pure, Other Than Sucrose, Lactose, Maltose, Glucose And Fructose, Sugar Ethers, Sugar Acetals And Sugar Esters And Their Salts, Other Than Products Of Headings 2937, 2938 Or 2938

HSN 2941

Antibiotics

HSN 2942

Other Organic Compounds

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