HSN 3804: Residual lyes from the manufacture of wood pulp

HSN code 3804 covers: Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading no. 3803.

It is taxed at 18% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 3804 in the HSN/SAC column and 18 in the GST % column when you bill it.

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.