pocketful logo

Buffing Wheel HSN Code

GST rates and HSN code for Buffing Wheel.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofLathes (Including Turning Centres) For Removing Metal – Other Lathes: Other: Crankshaft, Relieving, Wheel And Axle Lathes: Crankshaft Lathes8458994118%01/07/2017
Lathes (Including Turning Centres) For Removing Metal – Other Lathes: Other: Crankshaft, Relieving, Wheel And Axle Lathes: Wheel And Axle Lathes8458994318%01/07/2017
Lathes (Including Turning Centres) For Removing Metal – Other Lathes: Other: Crankshaft, Relieving, Wheel And Axle Lathes: Relieving Lathes8458994218%01/07/2017
Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Air Compressors Mounted On A Wheeled Chassis For Towing: Reciprocating Air Compressors8414401018%15/11/2017
Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Air Compressors Mounted On A Wheeled Chassis For Towing: Other8414409018%15/11/2017
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereofParts And Accessories Of Vehicles Of Headings 8711To 8713 Wheel Rims And Spokes Other8714929028%Nil01/08/2019 1/07/2017
Parts And Accessories Of Vehicles Of Headings 8711To 8713 Hubs, Other Than Coaster Braking Hubs And Hub Brakes, And Free-Wheel Sprocket-Wheels : Other8714939028%Nil01/08/2019 1/07/2017
Parts And Accessories Of Vehicles Of Headings 8711To 8713 Hubs, Other Than Coaster Braking Hubs And Hub Brakes, And Free-Wheel Sprocket-Wheels : Bicycle Free-Wheels8714932028%Nil01/08/2019 1/07/2017
Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Not Mechanically Propelled Wheel Chairs For Invalid87131010omittedNil01/07/2017
Parts And Accessories Of Vehicles Of Headings 8711To 8713 Wheel Rims And Spokes Bicycle Spokes8714922028%Nil01/08/2019 1/07/2017
Parts And Accessories Of Vehicles Of Headings 8711To 8713 Wheel Rims And Spokes : Bicycle Rims8714921028%Nil01/08/2019 1/07/2017
Following Parts Of Tractors Namely: A. Rear Tractor Wheel Rim, B. Tractor Centre Housing, C. Tractor Housing Transmission, D. Tractor Support Front Axle870818%Nil01/08/2019 1/07/2017
Hubs, Other Than Coaster Braking Hubs And Hub Brakes, And Free-Wheel Sprocket-Wheels87149328%Nil01/08/2019 1/07/2017
Parts And Accessories Of Vehicles Of Headings 8711To 8713 Hubs, Other Than Coaster Braking Hubs And Hub Brakes, And Free-Wheel Sprocket-Wheels : Bicycle Hubs8714931028%Nil01/08/2019 1/07/2017
Wheel Rims And Spokes87149228%Nil01/08/2019 1/07/2017
Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Other Wheel Chairs For Invalid87139010omittedNil01/07/2017
Three Wheeled Vehicle8703704028%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017
Toys, games and sports requisites; parts and accessories thereofWheeled Toys Designed To Be Ridden By Children (For Example, Tricycles, Scooters, Pedal Cars); Dollr Carriages – Wheeled Toys Designed To Be Ridden By Children (For Example, Tricycles, Scooters, Pedal Cars); Dollr Carriages: Wheel Toys Designed To Be Ridd95010010001/07/2017
Wheeled Toys Designed To Be Ridden By Children (For Example, Tricycles, Scooters, Pedal Cars); Dollr Carriages – Wheeled Toys Designed To Be Ridden By Children (For Example, Tricycles, Scooters, Pedal Cars); Dollr Carriages: Parts95010090001/07/2017
Articles of stone, plaster, cement, asbestos, mica or similar materialsMillstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting, Hand Sharpening Or Polishing Stones, And Parts Thereof, Of Natural Stone, Of Agglomerated Natural Or Artificial Abrasives,6804100018%01/07/2017

The Right HSN Code for Your Buffing Wheel

If you are involved in the trade of buffing wheels, understanding the correct Harmonized System of Nomenclature (HSN) code and its associated GST rate is essential for accurate invoicing and tax compliance. The classification of a buffing wheel depends heavily on its composition and function. Let’s delve into the relevant HSN codes and GST rates.

Classify Polishing and Buffing Wheels

Buffing wheels are a type of polishing tool. The HSN code for a buffing wheel is often found under Chapter 68, which covers “Articles of stone, plaster, cement, asbestos, mica or similar materials.” This is because many buffing and grinding wheels are made from agglomerated abrasives.

  • HSN Code 6804: This heading covers “Millstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting.”
  • The specific HSN code 68041000 covers these items and has a GST rate of 18%, which has been in effect since July 1, 2017.

It is important to note that a buffing wheel is distinct from a grinding wheel. While a grinding wheel removes a significant amount of material, a buffing wheel, often made of soft materials like cotton, felt, or sisal, is used to achieve a smooth, polished finish. However, for GST purposes, they are often grouped together.

Consider the Material Composition

The HSN code for a buffing wheel can also be determined by its material. As per recent import data, a common HSN code used for buffing wheels is 59119090. This code falls under Chapter 59, “Textile products and articles for technical uses.” This classification is used when the buffing wheel is made of textile materials like cloth, felt, or sisal.

  • The GST rate for goods under HSN code 5911 is 12%.

Know HSN Codes for Wheels in Other Applications

The term “wheel” is used in many contexts within the HSN code. It’s crucial to distinguish a buffing wheel from other types of wheels and related machinery.

  • Lathes with a “wheel and axle” function: HSN code 84589943 covers “Wheel And Axle Lathes” with a GST rate of 18%. This is for the machine itself, not the buffing wheel.
  • Vehicle parts: “Wheel rims” and “spokes” for vehicles fall under Chapter 87. For example, HSN code 871492 covers wheel rims and spokes for bicycles, with a GST rate of 28%.
  • Grinding/Polishing Machines: The machine that uses the buffing wheel also has its own HSN code. For example, a polishing machine would be classified under HSN code 84609010 with an 18% GST rate.

Choose the Correct HSN Code

To select the correct HSN code for your buffing wheel, consider its primary function and material.

  • If the wheel is made of agglomerated abrasives and used for polishing, HSN code 6804 is likely applicable, with an 18% GST rate.
  • If the wheel is made of textile materials like cotton or sisal, HSN code 59119090 is a common classification, with a 12% GST rate.
  • If you are importing or selling the machine that uses the wheel, you must use the HSN code for the machine itself, such as under Chapter 84.

Always refer to the official GST tariff and consult a tax expert for clarification on your specific product to ensure full compliance.

FAQs

What is the HSN code for a buffing wheel made of abrasives?

The HSN code is typically 6804, with a GST rate of 18%.

What is the GST rate for a polishing machine that uses a buffing wheel?

The GST rate for a polishing machine is 18% under HSN code 84609010.

Is there a separate HSN code for a wheel for a wheelchair?

Yes, wheelchairs have their own HSN codes, and the wheels are part of the carriage, classified under Chapter 87.

Do buffing wheels have a CESS?

Based on the provided data, there is no CESS mentioned for the HSN codes that would apply to buffing wheels.

Does the HSN code depend on the size of the buffing wheel?

The HSN code is primarily based on the material and function, not typically on the size.

Open Your Free Demat Account Now!

Step into a world of zero fees and limitless opportunities!

pocketful logo

2022-25 Pocketful. All rights reserved, Built with in India

Version -5.76

app image 1app image 2

Explore

Calculatorsfooter arrow down icon
Popular Calculatorsfooter arrow down icon
Group Stocksfooter arrow down icon

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