GST rates and HSN code for Base plate.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Copper and articles thereof | Copper Wire – Of Copper Alloys : Of Copper-Nickel Base Alloys (Cupro-Nickel) Or Copper-Nickel-Zinc Base Alloys (Nickel Silver) : Silver Plated Flattened Wire Of Copper (Lametta) | 74082210 | 18% | – | 01/07/2017 | – |
| Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin | Imitation Jewellery – Of Base Metal, Whether Or Not Plated With Precious Metal : Other: Bangles | 71171910 | 3% | – | 01/07/2017 | – |
| Imitation Jewellery – Of Base Metal, Whether Or Not Plated With Precious Metal : Other: German Silver Jewellery | 71171920 | 3% | – | 01/07/2017 | – | |
| Imitation Jewellery – Of Base Metal, Whether Or Not Plated With Precious Metal : Cuff-Links And Studs | 71171100 | 3% | – | 01/07/2017 | – | |
| Imitation Jewellery – Of Base Metal, Whether Or Not Plated With Precious Metal : Other: Other | 71171990 | 3% | – | 01/07/2017 | – | |
| Iron and steel | Angles, Shapes And Sections Of Iron Or Non-Alloy Steel – Other: Other : Plated Or Coated With Base Metals Other Than Zinc | 72169920 | 18% | – | 01/07/2017 | – |
| Plated Or Coated With Other Base Metals | 721730 | 18% | – | 01/07/2017 | – | |
| Wire Of Iron Or Non-Alloy Steel – Plated Or Coated With Other Base Metals : Of A Thickness Of 18 Swg And Below | 72173010 | 18% | – | 01/07/2017 | – | |
| Wire Of Iron Or Non-Alloy Steel – Plated Or Coated With Other Base Metals : Of A Thickness Above 26 Swg | 72173030 | 18% | – | 01/07/2017 | – | |
| Other Bars And Rods Of Iron Or Non-Alloy Steel – Other : Plated Or Coated With Other Base Metals | 72159020 | 18% | – | 01/07/2017 | – | |
| Wire Of Iron Or Non-Alloy Steel – Plated Or Coated With Other Base Metals : Of A Thickness Above 18 Swg But Up To 26 Swg | 72173020 | 18% | – | 01/07/2017 | – | |
| Miscellaneous articles of <strong>base</strong> metal | Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Statuettes And Other Ornaments: – Plated With Precious Metal:Statuettes | 83062110 | 12% | – | 22/09/2017 | – |
| Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Statuettes And Other Ornaments: – Plated With Precious Metal:Trophies | 83062120 | 12% | – | 22/09/2017 | – | |
| Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Statuettes And Other Ornaments: – Plated With Precious Metal:Other | 83062190 | 12% | – | 22/09/2017 | – | |
| Wire, Rods, Tubes, Plates, Electrodes And Similar Products, Of Base Metal Or Of Metal Carbides, Coated Or Cored With Flux Material, Of A Kind Used For Soldering, Brazing, Welding Or Deposition Of Metal Or Of Metal Carbides; Wire And Rods, Of Agglomerated | 83113010 | 18% | – | 01/07/2017 | – | |
| Wire, Rods, Tubes, Plates, Electrodes And Similar Products, Of Base Metal Or Of Metal Carbides, Coated Or Cored With Flux Material, Of A Kind Used For Soldering, Brazing, Welding Or Deposition Of Metal Or Of Metal Carbides; Wire And Rods, Of Agglomerated | 83111000 | 18% | – | 01/07/2017 | – | |
| Wire, Rods, Tubes, Plates, Electrodes And Similar Products, Of Base Metal Or Of Metal Carbides, Coated Or Cored With Flux Material, Of A Kind Used For Soldering, Brazing, Welding Or Deposition Of Metal Or Of Metal Carbides; Wire And Rods, Of Agglomerated | 83119000 | 18% | – | 01/07/2017 | – | |
| Wire, Rods, Tubes, Plates, Electrodes And Similar Products, Of Base Metal Or Of Metal Carbides, Coated Or Cored With Flux Material, Of A Kind Used For Soldering, Brazing, Welding Or Deposition Of Metal Or Of Metal Carbides; Wire And Rods, Of Agglomerated | 83112000 | 18% | – | 01/07/2017 | – | |
| Wire, Rods, Tubes, Plates, Electrodes And Similar Products, Of Base Metal Or Of Metal Carbides, Coated Or Cored With Flux Material, Of A Kind Used For Soldering, Brazing, Welding Or Deposition Of Metal Or Of Metal Carbides; Wire And Rods, Of Agglomerated | 8311 | 18% | – | 01/07/2017 | – | |
| Wire, Rods, Tubes, Plates, Electrodes And Similar Products, Of Base Metal Or Of Metal Carbides, Coated Or Cored With Flux Material, Of A Kind Used For Soldering, Brazing, Welding Or Deposition Of Metal Or Of Metal Carbides; Wire And Rods, Of Agglomerated | 83113090 | 18% | – | 01/07/2017 | – |
Base plates, essential components in construction, engineering, and various machinery, provide a stable foundation for structures and equipment. Whether they’re supporting a column, an engine, or a machine, their classification under the Harmonized System of Nomenclature (HSN) is crucial for businesses operating in India. Understanding the correct HSN code ensures proper Goods and Services Tax (GST) application and streamlined operations.
The HSN classification for base plates primarily depends on the material they are made from. Our data focuses heavily on base metals, particularly iron and steel, and copper.
For base plates made of iron or steel, the relevant HSN chapter is 72: “Iron and steel.” While the term “base plate” isn’t explicitly listed with its own unique 8-digit code, the general nature of these items would lead them to be categorized under broader headings related to plates, sheets, or fabricated structural components. Given the descriptions like “Angles, Shapes And Sections Of Iron Or Non-Alloy Steel – Other: Other : Plated Or Coated With Base Metals Other Than Zinc” (HSN 72169920) or other forms of plated/coated iron and steel, these are typically subject to an 18% GST rate. This rate has been consistent since July 1, 2017.
If a base plate is made of copper or copper alloys, it would fall under Chapter 74: “Copper and articles thereof.” The data provides examples like “Silver Plated Flattened Wire Of Copper” (HSN 74082210), which carries an 18% GST. While a specific HSN for a “copper base plate” isn’t shown, general copper plates or fabricated copper articles would typically fall under HSN codes within Chapter 74, also generally attracting an 18% GST.
Finally, Chapter 83, “Miscellaneous articles of base metal,” covers various fabricated base metal articles. While this chapter mentions “Wire, Rods, Tubes, Plates… Of Base Metal… Coated Or Cored With Flux Material, Of A Kind Used For Soldering, Brazing, Welding Or Deposition Of Metal” (HSN 8311), which are also at 18% GST, this is more specific to welding consumables rather than general structural base plates.
In conclusion, a base plate made of iron, steel, or copper will generally be classified within HSN Chapters 72 or 74, respectively, and will typically be subject to an 18% GST rate. Businesses should always identify the primary material composition of their base plates for accurate HSN classification and GST compliance.
Base plates made of iron or steel generally fall under HSN Chapter 72.
Iron or steel base plates are typically subject to an 18% GST rate.
Base plates made of copper or copper alloys generally fall under HSN Chapter 74.
Copper base plates are also typically subject to an 18% GST rate.
HSN Chapter 83 mentions “Plates… Of Base Metal… Coated Or Cored With Flux Material” (HSN 8311), which refers to materials used in welding or soldering, not general structural base plates.
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