HSN classification for refrigerant gases
Why the split exists
Customs and GST classification follows what a thing is, not what it is used for. R-22 and R-32 are single chemical compounds, so they classify as halogenated derivatives of hydrocarbons in Chapter 29. R-410A is 50% R-32 and 50% R-125 by weight, so it is not a compound at all, it is a mixture, and mixtures go to Chapter 38 as chemical preparations.
This catches people out because the two products sit side by side on the same rack and get used for the same job. On paper they are different categories of goods.
Where each of our lines falls
Single components, Chapter 29: R-22 (29037100), R-32, R-134a and R-23. The HFO single components R-1234yf and R-1234ze are also defined compounds.
Blends, Chapter 38 heading 3824: R-410A, R-404A, R-407C, R-448A and R-508B. R-508B is an azeotropic blend, which behaves like a single fluid in service but is still a mixture for classification.
Cylinders themselves, where sold as containers rather than as filled product, classify separately under Chapter 73.
What this changes for a buyer
Three practical consequences. Your purchase order and your goods receipt should carry the same code as the invoice, or the entry will not reconcile. Anti-dumping duty, where it applies, is levied against a specific tariff line, which is why the duty on R-134a from China attaches to that classification and not to refrigerants generally. And a supplier who classifies a blend as a Chapter 29 compound has made an error worth flagging before it reaches your books.
Rates and eight-digit codes are revised from time to time, so we do not publish a rate here. The rate that applies to your purchase is the one on your invoice, and it is set by the tariff in force on the date of supply.
Quick answers
What is the HSN code for R-22?
29037100, monochlorodifluoromethane, in Chapter 29. R-22 is a single chemical compound, so it classifies as a halogenated derivative of a hydrocarbon.
Why is R-410A classified differently from R-32?
R-32 is a single compound and sits in Chapter 29. R-410A is a mixture of R-32 and R-125, and mixtures classify as preparations in Chapter 38, heading 3824.
What GST rate applies to refrigerant gas?
The rate is set by the tariff in force on the date of supply and is shown on the invoice. We do not publish a rate because codes and rates are revised periodically.
Does anti-dumping duty apply to all refrigerants?
No. Anti-dumping duty is levied against a specific tariff line and origin. The duty on R-134a imported from China is an example and does not extend to refrigerants generally.
- Customs Tariff Act · Chapter 29, halogenated derivatives of hydrocarbons; heading 2903 · cbic.gov.in.
- Customs Tariff Act · Chapter 38, heading 3824, chemical preparations not elsewhere specified · cbic.gov.in.
- Directorate General of Trade Remedies · anti-dumping findings on R-134a · dgtr.gov.in.
This guide is general information compiled from the cited sources — not legal, safety or engineering advice. Read our full disclaimer.
Related: Anti-dumping duty on R-134a · Supplier documentation · Our product range