Aluminium Cable Lugs HSN Code
GST rates and HSN code for Aluminium Cable Lugs.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85445930 | 18% | – | 15/11/2017 1/07/2017 | – |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85445130 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85444293 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85441930 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Portal Or Pedestal Jib Cranes | 84263000 | 18% | – | 01/07/2017 | – |
| <strong>Aluminium</strong> and articles thereof | Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76121090 | 18% | – | 01/07/2017 | – |
| Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium– Sanitary Ware And Parts Thereof : Sanitary Ware Of A | 76152010 | 12% | – | 15/11/2017 – 1/07/2017 | – | |
| Of Aluminium, Not Alloyed | 760611 | 18% | – | 01/07/2017 | – | |
| Aluminium Alloys | 760120 | 18% | – | 01/07/2017 | – | |
| Other Articles Of Aluminium – Nails, Tacks, Staples (Other Than Those Of Heading 8305), Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotter-Pmilar Articles | 76161000 | 18% | – | 01/07/2017 | – | |
| Aluminium Containers For Compressed Or Liquefied Gas – Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain | 76130091 | 18% | – | 01/07/2017 | – | |
| All Goods [Other Than Table, Kitchen Or Other Household Articles, Of Aluminium; Utensils] | 7615 | 18% | – | 15/11/2017 | – | |
| Other Articles Of Aluminium – Other : Cloth, Grill, Netting And Fencing, Of Aluminium Wire | 76169100 | 18% | – | 01/07/2017 | – | |
| Aluminium Foil (Whether Or Not Printed Or Backed With Paper, Paperboard, Plastics Or Similar Backing Materials) Of A Thickness (Excluding Any Backing) Not Exceeding 0.2 Mm – Not Backed : Other : Other : Embossed | 76071992 | 18% | – | 01/07/2017 | – | |
| Unwrought Aluminium – Aluminium, Not Alloyed : Other | 76011090 | 18% | – | 01/07/2017 | – | |
| Aluminium Bars, Rods And Profiles | 7604 | 18% | – | 01/07/2017 | – | |
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Raw Petroleum Coke For Anode Making In Aluminium Industry Conforming To Standard Is 17049 | 27131110 | 18% | – | 01/07/2017 | – |
| Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof | Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Of Jute Or Other Textile Bast Fibres Of Heading 5303 : Cordage, Cable, Rope And Twine Of Jute | 56071010 | 12% | – | 15/11/2017 1/07/2017 | – |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Artificial Corundum, Whether Or Not Chemically Defined; Aluminium Oxide; Aluminium Hydroxide – Aluminium Oxide, Other Than Artificial Corundum : Other | 28182090 | 18% | – | 01/07/2017 | – |
| Artificial Corundum, Whether Or Not Chemically Defined; Aluminium Oxide; Aluminium Hydroxide Artificial Corundum, Whether Or Not Chemically Defined | 28181000 | 18% | – | 01/07/2017 | – |
Understanding the Aluminium Cable Lugs HSN Code
In the world of electrical installations, cable lugs are indispensable components that ensure secure and efficient electrical connections. When dealing with aluminium cables, specifically, aluminium cable lugs play a crucial role in terminating cables, allowing them to connect to electrical apparatus like circuit breakers, busbars, or distribution boards. For businesses involved in the manufacturing, import, or trade of these essential electrical fittings in India, a precise understanding of their HSN (Harmonized System of Nomenclature) code and the associated GST (Goods and Services Tax) rate is paramount for compliance and smooth operations.
The classification of aluminium cable lugs hinges on their function as electrical connectors.
The HSN Code for Aluminium Cable Lugs
The most appropriate HSN classification for aluminium cable lugs falls under Chapter 85: “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.”
More specifically, these items are covered by HSN Heading 8536: “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts.”
Within this heading, the most common and accurate sub-heading for general aluminium cable lugs is:
- 85369090: This “Other” category under “Other apparatus” within HSN 8536 is widely used for various electrical connectors and terminals, including aluminium cable lugs that facilitate connections in electrical circuits.
While the data also mentions HSN codes related to insulated wires and cables (8544) and other aluminium articles (Chapter 76), the core function of a cable lug is to make a connection to an electrical circuit, placing it firmly within the scope of HSN 8536. The fact that they are made of aluminium is a material detail, but their primary identity for HSN purposes is that of an electrical connector.
GST Rate for Aluminium Cable Lugs
Based on the provided data and common interpretations for electrical connectors under HSN 8536, aluminium cable lugs are subject to an 18% GST rate. This rate has been in effect for these types of electrical apparatus since November 15, 2017, with some initial applicability from July 1, 2017. The data does not indicate any additional cess for these items.
It is crucial for businesses to classify these items correctly. Misclassifying them under a general aluminium article code (Chapter 76) or a cable code (8544) would be incorrect, as their specific function as an electrical connector is what determines their HSN.
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