Artificial grass HSN Code

Understanding the Artificial Grass HSN Code

Artificial grass has become a popular choice for homes, sports fields, and commercial landscapes due to its low maintenance and aesthetic appeal. If you’re involved in buying or selling artificial grass in India, understanding its correct HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance. The classification can be a bit nuanced, as “artificial grass” can fall under different categories based on its composition and primary function.

Identifying HSN Codes for Artificial Grass

The HSN system aims to standardize product classification globally. For artificial grass, its composition, primarily man-made textile materials or plastics, dictates its HSN chapter.

Most commonly, artificial grass is categorized under:

• Chapter 57: Carpets and other textile floor coverings.
  • HSN 5703: This heading specifically covers “Carpets and other floor coverings, of man-made textile materials, tufted.” Artificial grass, being a tufted textile floor covering made of synthetic fibers (like polypropylene or polyethylene), often falls here. Sub-codes like 57033990, 57033100, and 57033090 are frequently used for various types of artificial grass carpets. Products under this heading typically attract a 5% GST rate. This is a significant category for artificial grass.

However, depending on the exact nature and primary use, artificial grass can also be classified under other chapters:

• Chapter 67: Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.
  • HSN 6702: This heading includes “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.” If artificial grass is primarily decorative or designed as artificial foliage rather than a floor covering, it might fall here. Codes like 67029090 and 67021090 (for plastic versions) have been seen for “artificial grass” with a 18% GST rate. This classification might be used for smaller, ornamental pieces or rolls intended purely for aesthetic decoration.
• Chapter 39: Plastics and articles thereof.
  • HSN 3918: “Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.” If the artificial grass is primarily a plastic floor covering without the typical tufted textile characteristics, or is made almost entirely of plastic, codes like 39189090 for “Floor coverings of other plastics” might apply, attracting an 18% GST rate.
  • HSN 3926: “Other articles of plastics and articles of other materials of headings 3901 to 3914.” A broader category, 39269099, covering “Other articles of plastics,” has also been occasionally associated with artificial grass, attracting a 12% GST rate.

The key takeaway is that the HSN code for artificial grass is not always straightforward. It highly depends on whether it’s primarily a “textile floor covering” (lower GST) or more akin to “artificial foliage” or a “plastic article” (higher GST). Always consult with a tax professional or refer to detailed product specifications to ensure accurate classification for your specific artificial grass product.