Brass ball valve HSN Code
GST rates and HSN code for Brass ball valve.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Ball Or Roller Bearings – Tapered Roller Bearings, Including Cone And Tapered Roller Assemblies: Tapered Roller Bearings (Radial Type) : Of Bore Diameter Not Exceeding 50 Mm | 84822011 | 18% | – | 01/07/2017 | – |
| Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 – Other : Other : Valves, Inlet And Exhaust, Piston, Piston Rings, Piston Assemblies : Valve, Inlet And Exhaust | 84099911 | 28% | – | 01/07/2017 | – | |
| Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including | 84832000 | 18% | – | 01/01/2019 13/10/2017 | – | |
| Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including | 84839000 | 18% | – | 01/01/2019 13/10/2017 | – | |
| Ball Or Roller Bearings – Ball Bearings:Other Ball Bearing (Radial Type) Of Bore Diameter Not Exceeding 50 Mm | 84821020 | 18% | – | 01/07/2017 | – | |
| Ball Or Roller Bearings – Parts Needles | 84829120 | 18% | – | 01/07/2017 | – | |
| Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including | 84836010 | 18% | – | 01/01/2019 13/10/2017 | – | |
| Miscellaneous manufactured articles | Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of T | 96086090 | 18% | – | 01/07/2017 | – |
| Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of T | 96089990 | 18% | – | 01/07/2017 | – | |
| Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of T | 96089910 | 18% | – | 01/07/2017 | – | |
| High Valu Ball Point Pens | 96081011 | 18% | – | 01/07/2017 | – | |
| Ball Point Pens; Felt Tipped And Other Poroustipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of Th(Fountain Pens) | 9608 | 18% | – | 01/07/2017 | – | |
| Ball Point Pens | 960810 | 18% | – | 01/07/2017 | – | |
| Copper and articles thereof | Copper Bars, Rods And Profiles – Of Copper Alloys : Of Copper-Zinc Base Alloys (Brass) : Hollow Bars | 74072130 | 18% | – | 01/07/2017 | – |
| Of Copper-Zinc Base Alloys (Brass) | 740721 | 18% | – | 01/07/2017 | – | |
| Copper Bars, Rods And Profiles – Of Copper Alloys : Of Copper-Zinc Base Alloys (Brass) : Bars | 74072110 | 18% | – | 01/07/2017 | – | |
| Copper Tubes And Pipes – Of Copper Alloys : Of Copper-Zinc Base Alloys (Brass) | 74112100 | 18% | – | 01/07/2017 | – | |
| Copper Plates, Sheets And Strip, Of A Thickness Exceeding 0.15 Mm – Of Copper-Zinc Base Alloys (Brass) : In Coils | 74092100 | 18% | – | 01/07/2017 | – | |
| Coffee, tea, mate and spices | Tea, Whether Or Not Flavoured Other Black Tea (Fermented) And Other Partly Fermented Tea : Black Tea, Agglomerated In Forms Such As Ball, Brick And Tablets | 09024050 | 5% | – | 01/07/2017 | – |
| Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | Printing Ink, Writing Or Drawing Ink And Other Inks, Whether Or Not Concentrated Or Solid – Other : Ball Pen Ink | 32159020 | 18% | – | 15/11/2017 | – |
Understanding the Brass Ball Valve HSN Code
Navigating the HSN (Harmonized System of Nomenclature) codes for industrial components like a brass ball valve requires careful attention to detail. While the term “ball” appears in several HSN descriptions, we must focus on the primary function and material to accurately classify a brass ball valve for GST purposes in India.
Classifying Brass Ball Valves for GST
A brass ball valve is essentially a type of valve made from brass, used to control the flow of liquids or gases. The key to its HSN classification lies in its function as a “valve” and its material.
Valves Made of Brass
While the provided data does not give a specific HSN code for “brass ball valve,” we can deduce its classification based on the general HSN framework for valves and articles of brass/copper alloys. Since brass is a copper-zinc alloy, brass articles often fall under Chapter 74, “Copper and articles thereof.”
However, industrial valves, irrespective of their material, are generally classified under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof, particularly under headings related to taps, cocks, and valves. The provided data does not directly list an HSN for a “valve” under Chapter 84 that explicitly mentions “ball” or “brass” in its description.
Given the typical classification for valves, a brass ball valve would usually fall under an HSN code such as:
- HSN Code 8481: This broad heading covers “Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves.”
- While not explicitly listed in your data, this is the most appropriate chapter and heading for any type of industrial valve, including a brass ball valve. The GST rate for items under this heading is typically 18%.
Therefore, a brass ball valve, being an appliance for controlling flow in pipes, would most likely be classified under a sub-heading of 8481.
Differentiating From Other “Ball” Related HSN Codes
The provided data contains several HSN codes with “ball” in their description, but these relate to entirely different products:
- Chapter 84 (Machinery and Mechanical Appliances – Bearings & Shafts):
- 8482 (Ball or Roller Bearings): Codes like 84822011 (Tapered Roller Bearings), 84821020 (Other Ball Bearing), and 84829120 (Parts Needles) are for bearings, which are mechanical components facilitating motion, not flow control valves. These have an 18% GST rate.
- 8483 (Transmission Shafts, Bearings, Gears): Codes like 84832000, 84839000, and 84836010 refer to various power transmission components, including “Ball Or Roller Screws,” but not valves. These also have an 18% GST rate, with rate revisions effective from January 1, 2019, and October 13, 2017.
- 84099911 (Valves, Inlet And Exhaust, Piston, Piston Rings, Piston Assemblies : Valve, Inlet And Exhaust): This HSN code specifically refers to “Valves, Inlet And Exhaust” suitable for use solely or principally with engines of heading 8407 or 8408. While it’s a valve, it’s for engines and has a higher GST rate of 28%, effective from July 1, 2017. This is distinct from a general-purpose ball valve.
- Chapter 96 (Miscellaneous Manufactured Articles – Pens):
- HSN codes such as 96086090, 96089990, 96089910, 96081011, 960818, and 960810 relate to “Ball Point Pens” and their parts. These are stationary items and completely unrelated to valves. They have an 18% GST rate.
- Chapter 74 (Copper and articles thereof – Brass as Material):
- Codes like 74072130 (Hollow Bars of Brass), 740721 (Of Copper-Zinc Base Alloys (Brass)), 74072110 (Bars of Brass), and 74112100 (Tubes And Pipes Of Brass), and 74092100 (Plates, Sheets And Strip Of Brass In Coils) refer to raw brass materials or semi-finished brass products. These codes would apply to the raw material brass used to manufacture the valve, not the finished valve itself. These have an 18% GST rate.
- Chapter 09 (Coffee, Tea, Mate and Spices):
- HSN code 09024050 for “Black Tea, Agglomerated In Forms Such As Ball, Brick And Tablets” is for tea and has a 5% GST rate. This is entirely irrelevant to a brass ball valve.
- Chapter 32 (Tanning or Dyeing Extracts; Inks):
- HSN code 32159020 for “Ball Pen Ink” is for ink, completely unrelated to a brass ball valve. This has an 18% GST rate.
Therefore, for a brass ball valve, the classification will primarily depend on its function as a valve under Chapter 84.
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