Aluminium cable scrap HSN Code : Applicability, HSN Code and GST Rate on Aluminium cable scrap

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
<strong>Aluminium</strong> and articles thereof	Aluminium Waste And Scrap – Aluminium Waste And Scrap : Aluminium Scrap, Namely The Following : Clean Aluminium Lithographic Sheets (Isri) New, Clean Aluminium Lithographic Sheets (Isri)Mixed Low Copper Aluminium Clippings And Solids (Isri) Clean Mixed Ol	76020010	18%	–	01/07/2017	–
Aluminium Waste And Scrap – Aluminium Waste And Scrap : Other Waste And Scrap	76020090	18%	–	01/07/2017	–
Aluminium Waste And Scrap	760200	18%	–	01/07/2017	–
Aluminium Waste And Scrap	7602	18%	–	01/07/2017	–
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	–
Lead and articles thereof	Lead Waste And Scrap – Lead Waste And Scrap: Lead Scrap, Namely The Following: Scrap Lead-Soft Covered By Isri Code Word `Racks; Mixed Hard Or Soft Scrap Lead Covered By Isri Code Word `Radio; Lead Covered Copper Cable Covered By Isri Code Word `Relay; Wh	78020010	18%	–	01/07/2017	–
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	–
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	–
Plastics and articles thereof	Waste, Parings And Scrap, Of Plastics – Of Polymers Of Styrene	39152000	18%	–	13/10/2017	–
Waste, Parings And Scrap, Of Plastics – Of Polymers Of Vinyl Chloride:Of Copolymers Of Vinyl Chloride	39153010	18%	–	13/10/2017	–
Other base metals; cermets; articles thereof	Beryllium, Chromium, Germanium, Vanadium, Gallium, Hafnium, Indium, Niobium (Columbium), Rhenium And Thallium, And Articles Of These Metals, Including Waste And Scrap – Vanadium:Waste And Scrap	81124020	18%	–	01/07/2017	–
Beryllium, Chromium, Germanium, Vanadium, Gallium, Hafnium, Indium, Niobium (Columbium), Rhenium And Thallium, And Articles Of These Metals, Including Waste And Scrap – Vanadium: Wrought	81124030	18%	–	01/07/2017	–
Cadmium And Articles Thereof, Including Waste And Scrap – Unwrought Cadmium; Powders	81072000	18%	–	01/07/2017	–
Copper and articles thereof	Copper Waste And Scrap – Copper Waste And Scrap: Of Copper :Other	74040019	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	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

<strong>Aluminium</strong> and articles thereof

Aluminium Waste And Scrap – Aluminium Waste And Scrap : Aluminium Scrap, Namely The Following : Clean Aluminium Lithographic Sheets (Isri) New, Clean Aluminium Lithographic Sheets (Isri)Mixed Low Copper Aluminium Clippings And Solids (Isri) Clean Mixed Ol

76020010

18%

–

01/07/2017

–

Aluminium Waste And Scrap – Aluminium Waste And Scrap : Other Waste And Scrap

76020090

18%

–

01/07/2017

–

Aluminium Waste And Scrap

760200

18%

–

01/07/2017

–

Aluminium Waste And Scrap

7602

18%

–

01/07/2017

–

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

–

Lead and articles thereof

Lead Waste And Scrap – Lead Waste And Scrap: Lead Scrap, Namely The Following: Scrap Lead-Soft Covered By Isri Code Word `Racks; Mixed Hard Or Soft Scrap Lead Covered By Isri Code Word `Radio; Lead Covered Copper Cable Covered By Isri Code Word `Relay; Wh

78020010

18%

–

01/07/2017

–

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

–

85445130

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

–

Plastics and articles thereof

Waste, Parings And Scrap, Of Plastics – Of Polymers Of Styrene

39152000

18%

–

13/10/2017

–

Waste, Parings And Scrap, Of Plastics – Of Polymers Of Vinyl Chloride:Of Copolymers Of Vinyl Chloride

39153010

18%

–

13/10/2017

–

Other base metals; cermets; articles thereof

Beryllium, Chromium, Germanium, Vanadium, Gallium, Hafnium, Indium, Niobium (Columbium), Rhenium And Thallium, And Articles Of These Metals, Including Waste And Scrap – Vanadium:Waste And Scrap

81124020

18%

–

01/07/2017

–

Beryllium, Chromium, Germanium, Vanadium, Gallium, Hafnium, Indium, Niobium (Columbium), Rhenium And Thallium, And Articles Of These Metals, Including Waste And Scrap – Vanadium: Wrought

81124030

18%

–

01/07/2017

–

Cadmium And Articles Thereof, Including Waste And Scrap – Unwrought Cadmium; Powders

81072000

18%

–

01/07/2017

–

Copper and articles thereof

Copper Waste And Scrap – Copper Waste And Scrap: Of Copper :Other

74040019

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

–

Understanding the Aluminium Cable Scrap HSN Code for GST Compliance

The booming recycling industry plays a crucial role in sustainability and resource management. Among the valuable materials salvaged, aluminium cable scrap stands out as a significant commodity. For businesses dealing with the trade, processing, or recycling of aluminium cable scrap in India, accurately identifying its HSN (Harmonized System of Nomenclature) code is vital for adhering to GST (Goods and Services Tax) regulations.

The HSN system provides a globally standardized method for classifying goods, ensuring uniformity in international trade and domestic taxation. For aluminium cable scrap, its classification primarily falls under the chapter dedicated to aluminium and its articles.

The Aluminium Cable Scrap

Aluminium cable scrap falls under Chapter 76: Aluminium and articles thereof. Within this chapter, the most relevant headings are for aluminium waste and scrap.

Specifically, the HSN codes for aluminium scrap, including what would typically constitute aluminium cable scrap (after removing insulation, etc.), are as follows:

HSN Code 76020010: This code covers specific types of aluminium scrap, such as “Clean Aluminium Lithographic Sheets (ISRI) New, Clean Aluminium Lithographic Sheets (ISRI)Mixed Low Copper Aluminium Clippings And Solids (ISRI) Clean Mixed Ol”. While it lists specific ISRI codes, the broader category of “Aluminium Waste And Scrap” applies here. Often, clean aluminium cable scrap, particularly the metallic core, would fall under this category due to its purity.
HSN Code 76020090: This is a more general code for “Other Waste And Scrap” of aluminium. If the aluminium cable scrap does not precisely fit the descriptions in 76020010, or if it contains mixed or less pure forms of aluminium waste from cables, it would likely be classified here.
HSN Code 760200: This is the broader 6-digit heading encompassing all “Aluminium Waste And Scrap.”
HSN Code 7602: This represents the entire heading for “Aluminium Waste And Scrap.”

What about the cable itself (before it becomes scrap)?

It’s important to distinguish between insulated aluminium cables (which are products) and aluminium cable scrap (which is waste/raw material for recycling).

Insulated Aluminium Cables (not scrap): These would generally fall under Chapter 85: Electrical machinery and equipment and parts thereof. For example, HSN 85445930 or 85445130 describe insulated electric conductors/cables, usually attracting an 18% GST. This is for the product before it becomes scrap.

GST Rate for Aluminium Cable Scrap

Regardless of whether it falls under HSN 76020010 or 76020090, aluminium waste and scrap consistently attracts a GST rate of 18%. This rate has been in effect since July 1, 2017.

It is crucial for businesses to correctly classify their aluminium cable scrap to ensure proper GST application, avoid compliance issues, and facilitate smooth input tax credit claims.

FAQs

What HSN Chapter covers Aluminium Cable Scrap?

Aluminium cable scrap falls under Chapter 76: Aluminium and articles thereof.

What is the primary HSN code for general aluminium waste and scrap?

HSN 760200 covers aluminium waste and scrap.

What is the GST rate for aluminium cable scrap?

The GST rate for aluminium cable scrap is 18%.

Why is proper HSN classification important for aluminium cable scrap?

It ensures correct GST application, smooth ITC claims, and overall compliance.

Where can I find detailed descriptions of ISRI codes mentioned in HSN 76020010?

ISRI (Institute of Scrap Recycling Industries) provides detailed specifications for various types of scrap materials. You can refer to their official publications.

Aluminium cable scrap HSN Code

Understanding the Aluminium Cable Scrap HSN Code for GST Compliance

The Aluminium Cable Scrap

GST Rate for Aluminium Cable Scrap

HSN Code of similar products

FAQs

What HSN Chapter covers Aluminium Cable Scrap?

What is the primary HSN code for general aluminium waste and scrap?

What is the GST rate for aluminium cable scrap?

Why is proper HSN classification important for aluminium cable scrap?

Where can I find detailed descriptions of ISRI codes mentioned in HSN 76020010?