GST rates and HSN code for Aluminium Sliding Windows.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Aluminium</strong> and articles thereof | Aluminium Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Towers, Lattice Masts, Roofs, Roofing Frameworks, Doors And Windows And Their Frames And Thresholds For Doors, Balu | 76101000 | 28% | – | 01/07/2017 | – |
| Aluminium Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Towers, Lattice Masts, Roofs, Roofing Frameworks, Doors And Windows And Their Frames And Thresholds For Doors, Balu | 7610 | 18% | – | 01/07/2017 | – | |
| Aluminium Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Towers, Lattice Masts, Roofs, Roofing Frameworks, Doors And Windows And Their Frames And Thresholds For Doors, Balu | 76109090 | 18% | – | 01/07/2017 | – | |
| Aluminium Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Towers, Lattice Masts, Roofs, Roofing Frameworks, Doors And Windows And Their Frames And Thresholds For Doors, Balu | 76109030 | 18% | – | 01/07/2017 | – | |
| Aluminium Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Towers, Lattice Masts, Roofs, Roofing Frameworks, Doors And Windows And Their Frames And Thresholds For Doors, Balu | 76109020 | 18% | – | 01/07/2017 | – | |
| Aluminium Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Towers, Lattice Masts, Roofs, Roofing Frameworks, Doors And Windows And Their Frames And Thresholds For Doors, Balu | 76109010 | 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 | – | |
| 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 | – | |
| Miscellaneous manufactured articles | Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of T | 96086090 | 18% | – | 01/07/2017 | – |
| Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of T | 96089990 | 18% | – | 01/07/2017 | – | |
| Miscellaneous articles of base metal | Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83021090 | 18% | – | 15/11/2017 | – |
| 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 | – |
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Front Windscreens (Windshields), Rear Windows And Other Windows Specified In Subheading Note 1 To This Chapter | 87082200 | 28% | – | – | – |
| 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 | – |
Aluminium sliding windows are a popular choice for modern buildings, offering durability, sleek aesthetics, and excellent functionality. For businesses involved in the manufacturing, supply, or installation of these windows in India, navigating the correct HSN (Harmonized System of Nomenclature) code is essential for seamless GST (Goods and Services Tax) compliance.
The HSN classification for aluminium sliding windows is quite precise, placing them within the broader category of aluminium structures.
Aluminium sliding windows, being a key structural component made of aluminium, are primarily classified under:
Chapter 76: Aluminium and articles thereof.
Within this chapter, the relevant HSN heading directly addresses such building components:
This description clearly includes “doors and windows and their frames and thresholds for doors” made of aluminium. Therefore, aluminium sliding windows fall squarely under this heading.
More specifically, the HSN sub-code often cited for these products is:
This 8-digit code pinpoints the exact classification for complete aluminium windows and their frames.
The GST rate for Aluminium Sliding Windows falling under HSN 7610, including the specific code 76101000, has been subject to some revision. Initially, some interpretations pointed to a 28% rate for “doors, windows and their frames”. However, subsequent clarifications and industry practices have largely aligned it with the general rate for “Aluminium structures” and “articles of aluminium”, which is 18%.
As per the latest understanding and prevalent practice since at least November 15, 2017, the GST rate for Aluminium Sliding Windows is 18%. This applies to the supply of the windows themselves.
It’s important to differentiate between the supply of the aluminium sliding window (the “goods”) and its installation (the “service”).
For businesses dealing with aluminium sliding windows, ensuring accurate HSN classification and understanding the distinction between goods and works contract services is critical for correct GST invoicing and compliance. Always consult the most recent GST notifications and expert advice for any specific scenarios.
The main HSN Chapter for Aluminium Sliding Windows is Chapter 76: Aluminium and articles thereof.
The specific HSN code for Aluminium Sliding Windows is generally 76101000.
The GST rate for Aluminium Sliding Windows is 18%.
The 18% GST rate became effective on November 15, 2017.
Yes, HSN 7610 broadly covers various aluminium structures and their parts, including bridges, towers, roofs, and balustrades.
The frames of aluminium sliding windows, if sold separately, would still fall under HSN 76101000 or a relevant sub-code within 7610, as they are parts of such structures.
No, base metal fittings for doors and windows (like handles, locks, hinges) are typically classified under HSN 8302.
If installation is part of a composite works contract, the service portion typically attracts 18% GST under SAC for works contract services.
Yes, windows made of other materials (e.g., iron or steel under HSN 7308) or plastics (e.g., HSN 3925) would fall under their respective material-based HSN chapters.
Official clarifications can be found on the Central Board of Indirect Taxes and Customs (CBIC) website and through various GST notifications and circulars issued by the government.
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