Lekhae
HSN 2923: Quaternary ammonium salts and hydroxides
HSN code 2923 covers: Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.
This code is not separately listed in the rate schedule, so the standard 18% GST applies unless the item is specifically exempt (nil-rated). Confirm against the CBIC rate finder or your CA before billing.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 2923
This heading has 5 subheadings, including: Quaternary ammonium salts and hydroxides; choline and its salts, whether or not chemically defined, Lecithins and other phosphoaminolipids, whether or not chemically defined, Quaternary ammonium salts and hydroxides; tetraethylammonium perfluorooctane sulphonate, whether or not chemically defined, Quaternary ammonium salts and hydroxides; didecyldimethylammonium perfluorooctane sulphonate, whether or not chemically defined, Quaternary ammonium salts and hydroxides; whether or not chemically defined n.e.c. in heading no. 2923. Use the HSN/SAC finder to pin down the exact code.
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