If you've ever pulled up an HSN code expecting one clean GST rate and found two — or three — sitting under the same number, you're not misreading the notification. It's a real, common pattern in how India's GST rate schedule is structured, and it catches sellers off guard more often than you'd expect.
Why one code can carry two rates
GST rate notifications attach rates to entries, not to HSN codes in isolation. A single 4-digit or 8-digit heading can have multiple entries under it, each with its own product description, and each entry can carry its own rate. The split is usually driven by one of a few things: the exact material or construction, whether the product serves a specific named use, or a stated condition — a percentage threshold, a packaging requirement, or an explicit exclusion.
That means the HSN code tells you which family of products you're in. It doesn't tell you the rate on its own — the specific entry your product actually matches does.
15 real HSN codes with more than one GST rate
Paper pulp trays vs. other paper goods (HSN 4823) — Moulded paper pulp trays, kites, and paper mache articles sit at 5%. Other paper, paperboard, and cellulose-fibre articles cut to size under the same code default to 18%. Full breakdown →
Toilet soap bars vs. liquid soap (HSN 3401) — Toilet soap specifically in bar, cake, or moulded form is 5%. Liquid or cream soap, and soap-impregnated paper or felt, fall under the same code at 18%. Full breakdown →
Feeding bottles & plastic beads vs. general plastic goods (HSN 3926) — A narrow named list — feeding bottles, plastic beads, plastic bangles — gets 5%. Everything else classified under this broad "other plastic articles" heading is 18%. Full breakdown →
Hand-operated rubber roller vs. powered calendering machines (HSN 8420) — The simple manual roller is 5%. Powered rolling/calendering machinery under the same code jumps to 18% — more than triple the rate for what looks, at a glance, like the same product category. Full breakdown →
LD slag vs. other steel-mill waste (HSN 2619) — Linz-Donawitz slag specifically is 5%. Other iron/steel manufacturing waste — dross, scalings — under the same code is 18%. Full breakdown →
Rowing boats vs. yachts (HSN 8903) — Rowing boats and canoes are 18%. Yachts and other pleasure/sports vessels, under the same base code, sit in the 40% top slab — a rate gap most sellers don't expect from "one HSN heading." Full breakdown →
Kerosene stoves vs. gas stoves (HSN 7321) — Kerosene burners and wood-burning stoves of iron or steel are 5%. Gas stoves, ranges, cookers, and barbecues under the same code are 18%. Full breakdown →
Jaggery's actual heading (HSN 1701/1702) — Jaggery of all types is filed under a combined "1701 or 1702" entry at 5% — not standalone HSN 1702, which is a different listing for other solid sugars and syrups (5%) and artificial honey specifically (18%). Getting the reference right matters even when the headline rate looks the same. Full breakdown →
Marble blocks vs. finished marble (HSN 2515) — Raw or roughly-trimmed marble and travertine blocks are 5%. The moment marble is processed beyond block form, the same base heading moves to 18%. Full breakdown →
Corrugated cartons vs. other paper goods (HSN 4819) — Cartons, boxes, and cases of corrugated or non-corrugated paper/paperboard are 5%. Other goods under the same code default to 18%. Full breakdown →
Natural menthol vs. synthetic menthol (HSN 3301) — Menthol and mentha oil products derived from natural menthol are 5%. The identical product list made from synthetic (non-natural) menthol is 18% — general essential oils under the same code are also 18%. Full breakdown →
Non-electronic toys vs. electronic toys (HSN 9503) — Toy balloons and non-electronic ride-on toys (tricycles, scooters, pedal cars) are 5%. Electronic versions of the same toy categories are 18%, under the same heading. Full breakdown →
Named incense products vs. other burning preparations (HSN 3307 41 00) — Agarbatti, lobhan, dhoop batti, dhoop, and sambraani are named specifically at 5%. Any other odoriferous preparation that "operates by burning," under the same code, is 18%. Full breakdown →
Copper kitchenware vs. other copper articles (HSN 7418) — Table, kitchen, and household copper articles and utensils are 5%. Other goods under the same heading are 18%. Full breakdown →
Geometry boxes vs. general iron/steel articles (HSN 7326) — This is the sharpest trap on the list: standalone HSN 7326 is the general "other articles of iron or steel" catch-all at 18%. But mathematical, geometry, and colour boxes are carved out as a separate combined entry (shared with HSN 7310) at 5% — a 13-point difference riding on the same 4-digit code. Full breakdown →
How to actually check your product's rate
Don't stop at the 4-digit code. Read the full entry text against your product's exact material, construction, and any stated condition — percentage thresholds, packaging status, or named end-use all show up as qualifiers inside the entry, not in the code number.
Our HSN code finder lists individual codes with their applicable rate and description pulled directly from the current notification. When a code has more than one active entry — which, as this list shows, is more common than most sellers assume — check each one against your actual product before you file, rather than filing off memory or a competitor's invoice. For the underlying legal text of any entry, the CBIC tax information portal carries the official notifications this data is drawn from.
If your product sits close to a boundary in any of the splits above — a material distinction, a percentage threshold, or a named exclusion — it's worth a few extra minutes of comparison now. It's cheaper than a demand notice later.
Once your HSN classification is confirmed, keep the rest of your GST filing on schedule with our GST due dates tracker, and check the marketplace profit calculator to see how the correct rate flows through to your actual margins. Browse the full tools & software hub for more compliance and pricing calculators built for Indian e-commerce sellers, or see our GST hub for broader guidance beyond HSN classification.
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