Belt HSN Code

Understanding the Belt HSN Code for GST

If your business involves belts, understanding the correct Harmonized System of Nomenclature (HSN) code is crucial for GST compliance. Belts, depending on their material and use, can fall under different categories. Let’s explore the HSN codes and GST rates applicable to various types of belts based on the provided data.

The data reveals that belts are primarily classified under Chapter 40 (Rubber and articles thereof), Chapter 59 (Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use), Chapter 62 (Articles of apparel and clothing accessories, not knitted or crocheted), and Chapter 90 (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus).

Industrial Belts (Rubber – Chapter 40):

A significant portion of the data focuses on conveyor and transmission belts of vulcanized rubber, falling under HSN code 4010. The GST rate for these industrial belts is generally 18% with no CESS, effective from 01/07/2017. Specific sub-classifications include:

• 40103919: Transmission Belts or Belting: Other: Where The Rubber Compound Content Is Less Than 25% By Weight: Other (18% GST).
• 40103991: Transmission Belts or Belting: Other: Other: Endless Flat Belt (18% GST).
• 401035: Endless Synchronous Belts Of An Outside Circumference Exceeding 60 Cm But Not Exceeding 150 Cm (18% GST).
• 40103510: Endless Synchronous Belts Of An Outside Circumference Exceeding 60 Cm But Not Exceeding 150 Cm: Where The Rubber Compound Content Is Less Than 25% By Weight (18% GST).
• 40101110: Conveyor Belts or Belting: Reinforced Only With Metal: Where The Rubber Compound Content Is Less Than 25% By Weight (18% GST).
• 40103610: Endless Synchronous Belts Of An Outside Circumference Exceeding 150 Cm But Not Exceeding 198 Cm: Where The Rubber Compound Content Is Less Than 25% By Weight (18% GST).
• 401036: Endless Synchronous Belts Of An Outside Circumference Exceeding 150 Cm But Not Exceeding 198 Cm (18% GST).
• 40103210: Endless Transmission Belts Of Trapezoidal Cross-Section (V-Belts), Other Than V-Ribbed, Of An Outside Circumference Exceeding 60 Cm But Not Exceeding 180 Cm (18% GST).
• 40103690: Endless Synchronous Belts Of An Outside Circumference Exceeding 150 Cm But Not Exceeding 198 Cm: Other (18% GST).
• 40103992: Transmission Belts or Belting: Other: Other: Ply Belting (18% GST).
• 40103390: Endless Transmission Belts Of Trapezoidal Cross-Section (V-Belts), V-Ribbed, Of An Outside Circumference Exceeding 60 Cm But Not Exceeding 180 Cm: Other (18% GST).

Industrial Belts (Textile – Chapter 59):

Transmission or conveyor belts made of textile material fall under HSN code 591000. The GST rate for these belts is 12% with no CESS, effective from 01/07/2017. Specific sub-classifications include:

• 59100020: Transmission Or Conveyor Belts Or Belting, Of Textile Material, Whether Or Not Impregnated, Coated, Covered Or Laminated With Plastics, Or Reinforced With Metal Or Other Material (12% GST).
• 59100030: Transmission Or Conveyor Belts Or Belting, Of Textile Material, Whether Or Not Impregnated, Coated, Covered Or Laminated With Plastics, Or Reinforced With Metal Or Other Material (12% GST).

Apparel Belts (Chapter 62):

Suspenders belts and similar articles, classified as clothing accessories not knitted or crocheted, fall under HSN code 62129010. The GST rate for these apparel belts is 12% with no CESS, effective from 01/07/2017.

Surgical/Orthopaedic Belts (Chapter 90):

Surgical belts and trusses, classified as orthopaedic appliances, fall under HSN code 9021. The GST rate for these medical belts is 5% with no CESS, effective from 01/07/2017. Specific sub-classifications include:

• 90212100: Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect (5% GST).
• 90211000: Orthopaedic Appliances… (5% GST).
• 9021: Orthopaedic Appliances… (5% GST).
• 90214010: Orthopaedic Appliances… (5% GST).
• 90212900: Orthopaedic Appliances… (5% GST).
• 9021omitted: Orthopaedic Appliances… (5% GST).

The HSN code and GST rate for belts depend heavily on their material (rubber, textile, leather, etc.) and their intended use (industrial, apparel, medical).