February 25, 2023

Activated Carbon - GST Rates HSN CODE 3802

Activated carbon, also known as activated charcoal, is a highly porous material with a large surface area and high adsorption properties. Due to these characteristics, activated carbon is used in a wide range of applications, such as air and water purification, food and beverage processing, and pharmaceutical production.

In India, activated carbon is classified under the Harmonized System of Nomenclature (HSN) code 3802. The Goods and Services Tax (GST) rates for activated carbon vary depending on the specific type and application.

Activated carbon is used in a variety of industries, including:- Water treatment: Activated carbon is commonly used in water treatment plants to remove impurities and contaminants from drinking water. It is particularly effective at removing organic compounds, such as pesticides and herbicides, as well as heavy metals like lead and mercury.

- Air purification: Activated carbon filters are used to remove pollutants and odors from the air. They are commonly used in industrial settings, such as factories and warehouses, as well as in homes and offices.

- Food and beverage processing: Activated carbon is used to filter and purify food and beverages, such as sugar, wine, and fruit juice. It is particularly effective at removing impurities and contaminants that can affect the taste and quality of the final product.

- Pharmaceutical production: Activated carbon is used in the production of pharmaceuticals to remove impurities and contaminants from raw materials and finished products. It is also used in the purification of air and water in pharmaceutical manufacturing facilities.

The GST rates for activated carbon are as follows:- 5% for activated carbon used in water filters, air filters, and other filtration applications.- 12% for activated carbon used in food and beverage processing, pharmaceutical production, and other industrial applications.

It is important to note that these GST rates apply only to activated carbon that is used for the specified applications. If activated carbon is used for other purposes, such as fuel or chemical production, different GST rates may apply.

In conclusion, activated carbon is a versatile material with a wide range of applications in various industries. As a small or medium business owner or startup founder, it is important to understand the GST rates and HSN code for activated carbon to ensure compliance with Indian tax laws. By using activated carbon in the appropriate applications, businesses can benefit from its exceptional adsorption properties and improve the quality of their products and services.


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