GST rates and HSN code for Bracket.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Miscellaneous articles of base metal | Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83021090 | 18% | – | 15/11/2017 | – |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83022000 | 18% | – | 15/11/2017 | – | |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83024900 | 18% | – | 15/11/2017 | – | |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83025000 | 18% | – | 15/11/2017 | – | |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83026000 | 18% | – | 15/11/2017 | – | |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83021010 | 18% | – | 15/11/2017 | – | |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83023010 | 18% | – | 15/11/2017 | – | |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83024110 | 18% | – | 15/11/2017 | – | |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83024120 | 18% | – | 15/11/2017 | – | |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83024200 | 18% | – | 15/11/2017 | – | |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83023090 | 18% | – | 15/11/2017 | – | |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83024190 | 18% | – | 15/11/2017 | – | |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83021020 | 18% | – | 15/11/2017 | – | |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat-Racks, Hat-Pegs, Brackets And Similar Fixtures; Castors With Mounting | 8302 | 18% | – | 15/11/2017 | – |
Brackets, often simple yet essential components, provide support, stability, and mounting points for countless items in homes, offices, and industries. From shelving brackets to wall mounts for televisions, these fixtures are crucial for organizing and securing objects. For businesses manufacturing, importing, or selling brackets, understanding their correct HSN (Harmonized System of Nomenclature) code and the applicable Goods and Services Tax (GST) rate is fundamental for seamless operations and compliance.
The provided data clearly places “Brackets” within Chapter 83: Miscellaneous articles of base metal. Specifically, the HSN heading 8302 is dedicated to:
“Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mounting…”
This broad description explicitly includes “Brackets,” making it the definitive chapter and heading for these items when made of base metal. The data provides numerous subheadings under 8302, all of which encompass various types of base metal brackets:
The overarching theme is that any “Bracket” made of base metal will fall under one of these specific HSN codes within the 8302 series, depending on its specific type, intended use, and construction.
Consistently across all the HSN codes provided under 8302 for “Brackets And Similar Fixtures” and related fittings, the GST rate is 18%. This rate has been effective from November 15, 2017, and originally from July 1, 2017.
There is no CESS mentioned for any of these HSN codes.
Brackets primarily fall under HSN Chapter 83, “Miscellaneous articles of base metal.”
The general HSN heading for brackets is 8302, which includes “Brackets And Similar Fixtures” of base metal.
Base metal brackets are subject to an 18% GST rate.
The 18% GST rate for brackets became effective from November 15, 2017.
If a bracket is an integral, non-separable part of a larger article, the entire article might be classified under its own HSN code. If sold separately, the bracket uses its HSN.
Yes, if a bracket is made of plastic, its HSN code would fall under Chapter 39 (Plastics and articles thereof), not Chapter 83.
Open Your Free Demat Account Now!
Pocketful Fintech Capital Private Limited (CIN U65999DL2021PTC390548) | The SEBI Registration No. allotted to us is INZ000313732. NSE Member Code: 90326 | BSE Member Code: 6808 | MCX Member Code: 57120 DP | CDSL: 12099800