Insecticides, fungicides, herbicides, rodenticides, disinfectants and similar products.
Pesticides falls under HSN 3808, in chapter 38 (Miscellaneous chemical products).
Heading 3808 covers insecticides, fungicides, herbicides and disinfectants put up for sale. Chemical pesticides stay at 18%. A specific list of bio pesticides, including neem based products and Trichoderma and Bacillus strains, is taxed at 5%, so name the active ingredient on your invoice.
| Code | Description |
|---|---|
| 380891 | Insecticides |
| 380892 | Fungicides |
| 380893 | Herbicides, plant growth regulators |
| 380894 | Disinfectants (including hand sanitizers) |
| 380899 | Other (rodenticides) |
The GST rate on pesticides is 18%. 18% on chemical pesticides. The listed bio pesticides (such as neem based pesticides, Bacillus thuringiensis and Trichoderma strains) and gibberellic acid were cut from 12% to 5% on 22 September 2025.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
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 | 380891, 380892, 380893 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 38 |
Here is how a line for pesticides looks on a tax invoice within one state: 40 × litre at Rs 650.00 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) |
|---|---|---|---|---|---|---|---|
| Pesticides | 3808 | 40 × litre | 650.00 | 26,000.00 | 2,340.00 | 2,340.00 | 30,680.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 4,680.00 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 (Miscellaneous chemical products) covers: Insecticides, disinfectants, diagnostic reagents, mortars, concrete mixes and other chemical products.
Other pages in chapter 38
Products often bought, sold or invoiced together with pesticides:
Pesticides falls under HSN 3808: insecticides, fungicides, herbicides, rodenticides, disinfectants and similar products. Common 6 digit codes are 380891 for insecticides and 380892 for fungicides.
18% on chemical pesticides. The listed bio pesticides (such as neem based pesticides, Bacillus thuringiensis and Trichoderma strains) and gibberellic acid were cut from 12% to 5% on 22 September 2025.
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 380891, 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.