Hand Sanitizer HSN Code 3808 and GST Rate
Alcohol based hand sanitizers and other disinfectants.
- HSN code
- 3808
- GST rate
- 18%
- Chapter
- 38: Miscellaneous chemical products
- Before 22 Sep 2025
- No change
What is the HSN code for hand sanitizer?
Hand Sanitizer falls under HSN 3808, in chapter 38 (Miscellaneous chemical products).
Hand sanitizers are classified as disinfectants of subheading 380894 and taxed at 18%, a view the government confirmed when the question came up in 2020. Liquid hand wash is soap of heading 3401 and surface cleaners are heading 3402.
| Code | Description |
|---|---|
| 380894 | Disinfectants (hand sanitizers, surface disinfectants) |
GST rate on hand sanitizer
The GST rate on hand sanitizer is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 3808 |
| Above Rs 5 crore | 6 on every invoice | 380894 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 38 |
Sample GST invoice line for hand sanitizer
Here is how a line for hand sanitizer looks on a tax invoice within one state: 100 × bottle of 500 ml at Rs 120.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Hand Sanitizer | 3808 | 100 × bottle of 500 ml | 120.00 | 12,000.00 | 1,080.00 | 1,080.00 | 14,160.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,160.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 38 at a glance
Chapter 38 (Miscellaneous chemical products) covers: Insecticides, disinfectants, diagnostic reagents, mortars, concrete mixes and other chemical products.
Other pages in chapter 38
Related HSN codes
Products often bought, sold or invoiced together with hand sanitizer:
Frequently asked questions
What is the HSN code for hand sanitizer?
Hand Sanitizer falls under HSN 3808: alcohol based hand sanitizers and other disinfectants. Common 6 digit codes are 380894 for disinfectants (hand sanitizers, surface disinfectants).
What is the GST rate on hand sanitizer?
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
How many digits of the hand sanitizer HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 3808 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 380894, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.