Aluminium Fabrication HSN Code

Understanding the HSN Code for Aluminium Fabrication

Aluminium fabrication involves transforming raw aluminium into a wide array of finished products, from window frames to intricate industrial components. For businesses operating in India, accurately classifying these fabricated items under the Harmonized System of Nomenclature (HSN) code is crucial for correct Goods and Services Tax (GST) application. This blog post explores the relevant HSN codes for aluminium fabrication and its associated GST rates.

Classifying Aluminium Fabrication Under HSN Chapter 76

The majority of aluminium products, including those resulting from fabrication processes, fall under Chapter 76: Aluminium and articles thereof. This chapter is quite comprehensive, covering raw aluminium as well as various finished and semi-finished articles made from this versatile metal.

When we talk about “aluminium fabrication,” we are generally referring to the process of cutting, bending, welding, assembling, and finishing aluminium to create specific structures or articles. The HSN code applicable will depend on the final product of the fabrication.

Here’s how different fabricated aluminium products are typically classified:

• Aluminium Structures and Parts of Structures: This is a key category for fabrication. Products like bridges, bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames, and thresholds for doors, balustrades, pillars, and columns made of aluminium fall under HSN 7610. This specifically includes 76109030 for “Aluminium Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures… Aluminium plates, rods, profiles, tubes and the like, prepared for use in structure.” The GST rate for these items is 18%, effective from July 1, 2017. Other sub-codes under 7610, like 76109090 (Other structures), also carry an 18% GST.
• Aluminium Containers: Fabrication often involves creating various containers. HSN codes like 76121090 (Aluminium Casks, Drums, Cans, Boxes And Similar Containers…of a capacity not exceeding 300 L) and 76130091 (Aluminium Containers For Compressed Or Liquefied Gas – Other : Plain) would apply. These also attract an 18% GST rate, effective from July 1, 2017.
• Other Articles of Aluminium (N.E.S.): For fabricated items not specifically listed elsewhere, the general category for “Other Articles Of Aluminium” under HSN 7616 becomes relevant. This can include a wide range of products like nails, tacks, screws, bolts, nuts, and even cloth, grill, netting, and fencing made of aluminium wire. For example, 76161000 covers “Other Articles Of Aluminium – Nails, Tacks, Staples…Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotter-Pmilar Articles,” with an 18% GST rate from July 1, 2017. The general code 76169100 for “Cloth, Grill, Netting And Fencing, Of Aluminium Wire” also has an 18% GST. More broadly, 76169990 (Other articles of aluminium, not elsewhere specified) is often used for diverse fabricated items and generally attracts an 18% GST rate.
• Household Articles: Interestingly, some fabricated aluminium items for household use, such as certain sanitary ware, fall under HSN 7615. Specifically, 76152010 for “Sanitary Ware And Parts Thereof : Sanitary Ware Of A” attracts a 12% GST rate, which was revised effective November 15, 2017 (originally 18% from July 1, 2017). Other table, kitchen, or household articles of aluminium also generally fall under 7615 and could have an 18% or 12% GST depending on their specific nature.
• Raw Materials for Fabrication: While not finished fabricated products, it’s worth noting the HSN codes for the primary aluminium forms used in fabrication. These include:
  • 7601 (Unwrought Aluminium / Aluminium Alloys): 18% GST.
  • 7604 (Aluminium Bars, Rods And Profiles): 18% GST.
  • 7605 (Aluminium Wire): 18% GST.
  • 7606 (Aluminium Plates, Sheets, and Strip): 18% GST.
  • These primary forms all have an 18% GST rate, effective from July 1, 2017.

It’s crucial to classify the fabricated end product correctly, as this determines the applicable HSN code and GST rate, rather than simply using the code for the raw aluminium material.