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Verified Category: Chemicals

HSN Code 3821

Prepared culture media for development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells

Current GST Rate
18%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 3821 specifically identifies prepared culture media for development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 3821 on all Tax Invoices for prepared culture media for development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 3821

"Classifying prepared culture media for development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Chemicals category. AasanKhata automatically monitors these shifts for you."