Brass sheet HSN Code, Applicability, HSN Code and GST Rate on Brass sheet

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Copper and articles thereof	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	–
Copper Plates, Sheets And Strip, Of A Thickness Exceeding 0.15 Mm – Of Copper-Zinc Base Alloys (Brass) : Other	74092900	18%	–	01/07/2017	–
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	–
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork	Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti	46019100	5%	–	25/01/2018 22/09/2017	–
Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti	46012100	5%	–	25/01/2018 22/09/2017	–
Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti	46012020	5%	–	25/01/2018 22/09/2017	–
Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti	46012090	5%	–	25/01/2018 22/09/2017	–
Plastics and articles thereof	Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Other Plastics: Sheet Of Poly (Tetrafluoro – Ethylene) (Ptfe): Other	39209949	18%	–	01/07/2017	–
Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Cellulose Or Its Chemical Derivatives: Of Cellulose Acetate: Sheet Of Cellulose Acetate, Non –	39207311	18%	–	01/07/2017	–
(waste and scrap) paper or paperboard	Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin	48239018	18%	–	01/07/2017	–
Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin	48239011	18%	–	01/07/2017	–
Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin	48239014	18%	–	01/07/2017	–
Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin	48239015	18%	–	01/07/2017	–
Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin	48239012	18%	–	01/07/2017	–
Musical instruments; parts and accessories of such articles	Other Wind Musical Instruments (For Example, Clarinets, Trumpets, Bagpipes) Brass-Wind Instruments	92051000	18%	–	15/11/2017	–
Glass and glassware	Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked – Other Glass: Window Glass (Sheet Glass): Tinted	70049011	18%	–	15/11/2017	–
Articles of iron or steel	Sheet Piling Of Iron Or Steel, Whether Or Not Drilled, Punched Or Made From Assembled Elements; Welded Angles, Shapes And Sections, Of Iron Or Steel – Angles, Shapes And Sections : Other	73012090	18%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Copper and articles thereof

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

–

Copper Plates, Sheets And Strip, Of A Thickness Exceeding 0.15 Mm – Of Copper-Zinc Base Alloys (Brass) : Other

74092900

18%

–

01/07/2017

–

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

–

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti

46019100

–

25/01/2018 22/09/2017

–

46012100

–

25/01/2018 22/09/2017

–

46012020

–

25/01/2018 22/09/2017

–

46012090

–

25/01/2018 22/09/2017

–

Plastics and articles thereof

Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Other Plastics: Sheet Of Poly (Tetrafluoro – Ethylene) (Ptfe): Other

39209949

18%

–

01/07/2017

–

Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Cellulose Or Its Chemical Derivatives: Of Cellulose Acetate: Sheet Of Cellulose Acetate, Non –

39207311

18%

–

01/07/2017

–

(waste and scrap) paper or paperboard

Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin

48239018

18%

–

01/07/2017

–

48239011

18%

–

01/07/2017

–

48239014

18%

–

01/07/2017

–

48239015

18%

–

01/07/2017

–

48239012

18%

–

01/07/2017

–

Musical instruments; parts and accessories of such articles

Other Wind Musical Instruments (For Example, Clarinets, Trumpets, Bagpipes) Brass-Wind Instruments

92051000

18%

–

15/11/2017

–

Glass and glassware

Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked – Other Glass: Window Glass (Sheet Glass): Tinted

70049011

18%

–

15/11/2017

–

Articles of iron or steel

Sheet Piling Of Iron Or Steel, Whether Or Not Drilled, Punched Or Made From Assembled Elements; Welded Angles, Shapes And Sections, Of Iron Or Steel – Angles, Shapes And Sections : Other

73012090

18%

–

01/07/2017

–

Understanding the Brass Sheet HSN Code for GST

Brass sheets, with their attractive appearance, excellent workability, and corrosion resistance, are foundational materials in numerous industries – from manufacturing decorative items and musical instruments to electrical components and plumbing fixtures. For businesses operating in India, a clear understanding of the Harmonized System of Nomenclature (HSN) code for brass sheets is crucial for maintaining accurate Goods and Services Tax (GST) compliance. The HSN code system, a global standard, streamlines product classification for trade and taxation purposes.

Brass is an alloy primarily composed of copper and zinc. Therefore, brass sheets are classified under HSN Chapter 74: Copper and articles thereof. This chapter specifically deals with copper and its alloys, including various forms like plates, sheets, and strips.

Within HSN Chapter 74, the most relevant heading for brass sheets is 7409: Copper plates, sheets and strip, of a thickness exceeding 0.15 mm. This heading is further broken down based on the specific alloy and form.

For brass sheets, the key HSN sub-codes are:

74092100: This code applies to “Copper plates, sheets and strip, of a thickness exceeding 0.15 mm – Of copper-zinc base alloys (Brass) : In coils.” This is for brass sheets supplied in rolled coil form.
74092900: This code is for “Copper plates, sheets and strip, of a thickness exceeding 0.15 mm – Of copper-zinc base alloys (Brass) : Other.” This covers brass sheets that are not in coils, meaning they are supplied as flat, cut sheets or plates.

Both these HSN codes for brass sheets (74092100 and 74092900) consistently attract an 18% GST rate. This rate has been in effect since July 1, 2017. It’s important to note that while other brass products like bars, rods, or tubes have their specific HSN codes within Chapter 74, the tax rate for them also generally remains 18%.

Correctly identifying the HSN code for brass sheets is paramount for accurate invoicing, proper calculation of GST, and availing of Input Tax Credit (ITC). Misclassification can lead to discrepancies, penalties, and complexities in your business operations. Always ensure your documentation aligns with the precise HSN codes to maintain seamless compliance.

FAQs

What does HSN mean for brass sheets?

HSN (Harmonized System of Nomenclature) is the international system used to classify brass sheets for GST purposes in India.

Which HSN Chapter covers brass sheets?

Brass sheets are covered under HSN Chapter 74: Copper and articles thereof.

What is the main HSN heading for brass sheets?

The main HSN heading is 7409: Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.

What is the HSN code for brass sheets supplied in coils?

Brass sheets in coils are classified under HSN 74092100.

Is there any CESS applicable on brass sheets?

Based on the provided data and general GST schedules for HSN 7409, there is typically no CESS applicable on brass sheets.

Brass sheet HSN Code

Understanding the Brass Sheet HSN Code for GST

HSN Code of similar products

FAQs

What does HSN mean for brass sheets?

Which HSN Chapter covers brass sheets?

What is the main HSN heading for brass sheets?

What is the HSN code for brass sheets supplied in coils?

Is there any CESS applicable on brass sheets?