Bush HSN Code
GST rates and HSN code for Bush.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Vegetable products | Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Trees, Shrubs And Bushes, Grafted Or Not, Of Kinds, Which Bear Edible Fruits Or Nuts : Other | 06022090 | Nil | – | 01/07/2017 | – |
| Trees, Shrubs And Bushes, Grafted Or Not, Of Kinds, Which Bear Edible Fruits Or Nuts | 060220 | Nil | – | – | – | |
| Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Trees, Shrubs And Bushes, Grafted Or Not, Of Kinds, Which Bear Edible Fruits Or Nuts : Cactus | 06022020 | Nil | – | 01/07/2017 | – | |
| Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Trees, Shrubs And Bushes, Grafted Or Not, Of Kinds, Which Bear Edible Fruits Or Nuts : Edible Fruit Or Nut Trees, Grafted Or Not | 06022010 | Nil | – | 01/07/2017 | – | |
| Rubber and articles thereof | Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Other : Rubber Bushes | 40169960 | 12% | – | 15/11/2017 – 22/09/2017 | – |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Insulating Fittings For Electrical Machines, Appliances Or Equipment, Being Fittings Wholly Of Insulating Material Apart From Any Minor Components Of Metal (For Example, Threaded Sockets) Incorporated During Moulding Solely For The Purposes Of Assembly, O | 85471030 | 18% | – | 15/11/2017 | – |
| Insulating Fittings For Electrical Machines, Appliances Or Equipment, Being Fittings Wholly Of Insulating Material Apart From Any Minor Components Of Metal (For Example, Threaded Sockets) Incorporated During Moulding Solely For The Purposes Of Assembly, O | 85471020 | 18% | – | 15/11/2017 | – | |
| Insulating Fittings For Electrical Machines, Appliances Or Equipment, Being Fittings Wholly Of Insulating Material Apart From Any Minor Components Of Metal (For Example, Threaded Sockets) Incorporated During Moulding Solely For The Purposes Of Assembly, O | 85471040 | 18% | – | 15/11/2017 | – |
Understand the HSN Code for “Bush” Products
The term “bush” can refer to different types of goods, leading to varied classifications under the Harmonized System of Nomenclature (HSN). Based on the provided data, we can identify HSN codes and Goods and Services Tax (GST) rates for different interpretations of “bush.”
Identify HSN Codes for Live Bushes (Plants)
The data from Chapter 06, “Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage,” covers live bushes:
- HSN 060220: This heading specifically includes “Trees, Shrubs And Bushes, Grafted Or Not, Of Kinds, Which Bear Edible Fruits Or Nuts.” Sub-codes within this category include:
- HSN 06022010: “Edible Fruit Or Nut Trees, Grafted Or Not.”
- HSN 06022020: “Cactus.”
- HSN 06022090: “Other” live plants.
- The GST rate for all these live plants, including trees, shrubs, and bushes, is Nil, effective from 01/07/2017.
Identify HSN Code for Rubber Bushes (Automotive/Industrial Parts)
The data from Chapter 40, “Rubber and articles thereof,” includes:
- HSN 40169960: Specifically for “Rubber Bushes” under the broader category of “Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Other.” The GST rate for rubber bushes is 12%, effective from 15/11/2017 (with a previous rate of 12% from 22/09/2017).
Identify HSN Codes for Insulating Bushes (Electrical Fittings)
The data from Chapter 85, “Electrical machinery and equipment…,” includes:
- HSN 854710: Covers “Insulating Fittings For Electrical Machines, Appliances Or Equipment…” Sub-codes include:
- HSN 85471020, 85471030, 85471040: These specify “Other Insulating Fittings of Ceramics,” “Insulating bushes,” and “Other insulating fittings of plastics” respectively.
- The GST rate for these insulating fittings, including insulating bushes, is 18%, effective from 15/11/2017.
Understand the Context is Key
The significant variation in HSN codes and GST rates highlights that the classification of “bush” depends entirely on its nature – whether it’s a live plant, a rubber component, or an electrical fitting.
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