Q3HSN Code 2923
Quaternary ammonium salts and hydroxides
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
GST rate
| Gibberellic acid | 5% |
| All organic chemicals other than giberellic acid | 18% |
Codes under 2923
| Code | Description | GST rate |
|---|---|---|
| 2923 10 | Choline and its salts | Varies |
| 2923 20 | Lecithins and other phosphoaminolipids: | Varies |
| 2923 20 10 | Lecithins | Varies |
| 2923 30 | Tetraethylammonium perfluorooctane sulphonate | Varies |
| 2923 40 | Didecyldimethylammonium perfluorooctane sulphonate | Varies |
| 2923 90 | Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined › Other | Varies |
← Chapter 29: Organic chemicals and chemical compounds
Related HSN codes
Frequently Asked Questions
What is the HSN code for quaternary ammonium salts and hydroxides?
The HSN code for quaternary ammonium salts and hydroxides is 2923, under Chapter 29 (Organic chemicals and chemical compounds).
What is the GST rate on quaternary ammonium salts and hydroxides?
It depends on the specific item: gibberellic acid is 5%; all organic chemicals other than giberellic acid is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.