Anchor bolt HSN Code

Understanding the HSN for Anchor Bolts

Anchor bolts are the unsung heroes of construction, providing crucial stability by fastening structural elements to concrete. If you’re involved in their manufacturing, distribution, or purchase in India, knowing the correct Harmonized System of Nomenclature (HSN) code is paramount for seamless GST compliance. While the term “anchor bolt” might seem straightforward, its HSN classification often depends on the material it’s made from and sometimes even its specific application.

The data provided offers insights into various “bolt” related classifications. Let’s break down where an anchor bolt would likely fit within the GST framework.

The Core HSN for Bolts: Articles of Iron or Steel

The most direct and common classification for anchor bolts, which are typically made of iron or steel, falls under Chapter 73: Articles of iron or steel.

• Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel – Threaded Articles: This broad category, denoted by HSN 731818%, is the most likely home for standard anchor bolts, as they are inherently threaded for their anchoring function. The associated GST rate is 18%.
• Within this, more specific types of threaded articles, like “Coach Screws,” also fall under this chapter (e.g., HSN 73181190).

Other Materials for Bolts

While iron and steel are most common, bolts can also be made from other base metals. The data provides examples:

• Copper and Articles Thereof (Chapter 74):
  • Screws; Bolts And Nuts: HSN 741533, with an 18% GST rate. This would apply to anchor bolts made of copper.
  • Nails, Tacks… Screws, Bolts, Nuts… And Similar Articles: HSN 74152100, also at 18% GST. This further reinforces the classification for copper-based bolts.
• Aluminium and Articles Thereof (Chapter 76):
  • Other Articles Of Aluminium – Nails, Tacks, Staples… Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotter-Pmilar Articles: HSN 76161000, with an 18% GST rate. This covers anchor bolts made of aluminum.

“Bolt” in Other Contexts: Tools, Lubricants, and Ammunition

The provided data also showcases how the word “bolt” appears in the description of other unrelated products. It’s crucial to understand these distinctions to avoid misclassification:

• Lubricating Preparations (Chapter 34): This chapter includes products like “Bolt Or Nut Release Preparations” (e.g., HSN 34039900, 34031100, 3403, 34039100, 34031900), all with an 18% GST. These are not the bolts themselves, but preparations used with bolts.
• Tools (Chapter 82): “Bolt Croppers” are hand tools used to cut bolts (e.g., HSN 82032000, 82033000, 82034010, 820340, 82034090, 8203), all at an 18% GST rate. Again, these are tools, not the bolts themselves.
• Arms and Ammunition (Chapter 93): “Cartridges For Riveting Or Similar Tools Or For Captive-Bolt” (HSN 93061000) are ammunition types, not anchor bolts. They carry an 18% GST rate.
• Textile Products (Chapter 59): “Bolting Cloth” (HSN 59112000), used for technical purposes, is a type of textile and has a 12% GST rate. This is unrelated to actual bolts.