Blinds HSN Code

The Blinds HSN Code: A Comprehensive Guide

Blinds, an essential element of interior design, offer privacy, light control, and aesthetic appeal to any space. For manufacturers, distributors, and retailers of blinds, understanding the Harmonized System of Nomenclature (HSN) code and associated Goods and Services Tax (GST) rates is crucial for seamless business operations and compliance in India. The classification of blinds can vary depending on their material and specific function. Let’s explore the relevant HSN codes and GST rates for blinds.

Identifying the HSN Code for Blinds

The HSN code for blinds primarily depends on their composition. Based on the provided data and common classifications, blinds typically fall into two main categories:

• Chapter 63 – Other made up textile articles; sets; worn clothing and worn textile articles; rags: This chapter is highly relevant for blinds made of textile materials. The data explicitly mentions:
  • 6303: “Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances.” This is the most direct and common HSN heading for textile-based blinds, including roller blinds, vertical blinds, and Venetian blinds made from fabrics.
    • Within this heading, specific sub-codes exist based on the textile material:
      • 63031200: For knitted or crocheted blinds “Of Synthetic Fibres.”
      • 63039200: For other blinds “Of Synthetic Fibres.”
      • 63039910: For “Silk Shower Curtains” (indicating it’s part of the broader “Of Other Textile Materials” sub-category, which also includes other textile blinds).
      • 63039100: For blinds “Of Cotton.”
      • 63031900, 63039990: For blinds “Of Other Textile Materials.”
  • 63061930: Specifically for “Venetian Or Austrian Blinds” made “Of Other Textile Materials” under “Tarpaulins, Awnings And Sunblinds.”
  • 63061920: For “Blinds Or Awnings Of Coir” under the same “Tarpaulins, Awnings And Sunblinds” category.
• Chapter 83 – Miscellaneous articles of base metal: This chapter covers the fittings and accessories made of base metal used in blinds.
  • 8302: This heading includes “Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like.”
    • Various sub-codes like 83021090, 83022000, 83024900, 83025000, 83026000, 83021010, 83023010, 83024110, 83024120, 83024200, 83023090 are provided, all with a description mentioning “Blinds.” These codes apply to components like brackets, rails, and other metal fittings used in the installation and operation of blinds.
• Other Possibilities (not directly detailed in data but relevant): For blinds made of plastics, HSN code 39253000 (“Shutters, blinds (including Venetian blinds) and similar articles and parts thereof, of plastics”) is also a common classification. While not explicitly broken down in your provided data, it’s a significant category.

Therefore, the HSN code for blinds largely depends on whether you are classifying the complete textile blind, its metal fittings, or if the blind itself is primarily made of plastic.

Applicable GST Rates for Blinds

The GST rates for blinds vary based on their HSN classification:

• For textile-based blinds (Chapter 63): The GST rate is generally 12%. This rate applies to most “Curtains (Including Drapes) And Interior Blinds.” Some sub-categories under HSN 6303 might have a split rate of 5% or 12% depending on the sale value (e.g., if the sale value does not exceed Rs. 1000 per piece, it might be 5%, otherwise 12%), but the predominant rate observed for blinds in this chapter is 12%. This rate has been effective since July 1, 2017, with a revision noted on November 15, 2017.
• For base metal mountings and fittings for blinds (Chapter 83): The GST rate is 18%. This rate is consistent across all the 8302 HSN codes mentioned for fittings suitable for blinds. This rate has been effective since November 15, 2017.
• For plastic blinds (HSN 39253000): While not explicitly in the provided data, external resources indicate that blinds made of plastics typically attract an 18% GST rate.

It’s crucial for businesses to classify their blinds accurately to ensure correct GST compliance and avoid any discrepancies during audits or customs clearance. When in doubt, seeking professional advice from a GST expert is always recommended.