Brazing rod HSN Code

Understanding the Brazing Rod HSN Code for GST

Brazing rods are essential consumables in countless industries, from HVAC and plumbing to automotive and jewelry making. These filler metals, when heated, create strong, leak-tight joints between two or more metal components. For businesses in India dealing with the trade of brazing rods, understanding their correct Harmonized System of Nomenclature (HSN) code is vital for ensuring accurate Goods and Services Tax (GST) compliance. The HSN system, an international standard, ensures uniform classification of goods globally.

Brazing rods are specifically designed to facilitate the joining of metals through brazing, often involving the use of flux. As such, they are predominantly classified under HSN Chapter 83: Miscellaneous articles of base metal. This chapter covers a range of finished or semi-finished articles made from base metals.

The most precise heading for brazing rods within Chapter 83 is HSN 8311: “Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying.”

This comprehensive heading clearly encompasses brazing rods, especially those that are coated or cored with flux material. Within HSN 8311, several sub-codes are relevant depending on the specific type of brazing rod:

• 831130: This sub-heading is specifically for “Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame.” This is the most direct classification for many brazing rods.
  • Further sub-divisions include 83113010 (Wire and rods of agglomerated base metal powder used for metal spraying, though sometimes broadly applied) and 83113090 (Other coated rods and cored wire of base metal for soldering, brazing or welding by flame), which often includes common brass or silver brazing rods.
• 83119000: This is a general “Other” category for “Wire, rods, tubes, plates, electrodes and the like, of base metal or of metal carbides, coated or cored with flux material, for soldering, brazing, welding or deposition of metal or metal carbides, n.e.s., and wire and rods of agglomerated base metal powder, for metal spraying, n.e.s.” This code applies to brazing rods not specifically covered by the more precise sub-headings.

The GST rate applicable to brazing rods under HSN 8311 and its various sub-codes is consistently 18%. This rate has been in effect since July 1, 2017. It is important for businesses to correctly identify the specific type of brazing rod they are dealing with to ensure accurate HSN classification and GST compliance. While related products like welding machines (HSN 8515) or fluxes (HSN 3810) have their own codes, the brazing rod itself falls squarely under HSN 8311.

Accurate HSN coding is essential for seamless import/export processes, proper invoicing, and avoiding any penalties or disruptions in your business operations.