C Channel HSN Code
GST rates and HSN code for C Channel.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A C | 87032310 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – |
| Following Vehicles, With Both Spark-Ignition Internal Combustion Reciprocating Piston Engine And Electric Motor As Motors For Propulsion; (C) Motor Vehicles Of Engine Capacity Not Exceeding 1200Cc And Of Length Not Exceeding 4000 Mm Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870360 | NIL | – | – | ||
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (D) Motor Vehicles Other Than Those Mentioned At (A), (B) And (C) Above. Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870370 | 15% | – | – | ||
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (C) Motor Vehicles Of Engine Capacity Not Exceeding 1500 Cc And Of Length Not Exceeding 4000 Mm Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870370 | NIL | – | – | ||
| Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A C | 87032210 | 28% | Nil/1%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A C | 87032491 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Fibreboard Of A Density Exceeding 0.5 G/C – M3 – But Not Exceeding 0.8 G/C – M3 – : Other : Insulation Board | 44112910 | 18% | – | 15/11/2017 | – |
| Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Fibreboard Of A Density Exceeding 0.5 G/C – M3 – But Not Exceeding 0.8 G/C – M3 – : Other : Other | 44112990 | 18% | – | 15/11/2017 | – | |
| Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Fibreboard Of A Density Exceeding 0.8 G/C – M3 – : Other : Other | 44111990 | 18% | – | 15/11/2017 | – | |
| Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Fibreboard Of A Density Exceeding 0.5 G/C – M3 – But Not Exceeding 0.8 G/C – M3 – : Not Mechanically Worked Or Surface Covered:Other | 44112190 | 18% | – | 15/11/2017 | – | |
| Miscellaneous chemical products | C Hemical Elements Doped For Use I N Electronics, In The Form Of Discs, Wafers Or Similar Forms; Chemical Compounds Doped For Use In Electronics | 3818 | 12% | – | 01/07/2017 | – |
| Fish and crustaceans, molluscs and other aquatic invertebrates | Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen – Fresh Or Chilled Fillets Of Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp.,Ictalurus Spp.),Carp (Cyprinus Carpio, Carassius Carassius, C | 0304 | 5% | – | 15/11/2017 | – |
| Raw hides and skins (other than furskins) and leather | Other Raw Hides And Skins (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not Dehaired Or Split, Other Than Those Excluded By Note 1(B) Or 1(C) To This Chapter – Of Swine | 41033000 | 5% | – | 01/07/2017 | – |
| Raw Skins Of Sheep Or Lambs (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not With Wool On Or Split, Other Than Those Excluded By Note 1 ( C ) To This Chapter- Without W | 41022130 | 5% | – | 01/07/2017 | – | |
| Raw Skins Of Sheep Or Lambs (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not With Wool On Or Split, Other Than Those Excluded By Note 1 ( C ) To This Chapter- Without W | 41022120 | 5% | – | 01/07/2017 | – | |
| Other Raw Hides And Skins (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not Dehaired Or Split, Other Than Those Excluded By Note 1(B) Or 1(C) To This Chapter – Of Goats | 41031020 | 5% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machines And Apparatus Of A Kind Used Solely Or Principally For The Manufacture Of Semiconductor Boules Or Wafers, Semiconductor Devices, Electronic Integrated Circuits Or Flat Panel Displays; Machines And Apparatus Specified In Note 9(C)To This Chapter; | 8486 | 18% | – | 01/07/2017 | – |
| Rubber and articles thereof | Synthetic Rubber And Factice Derived From Oils, In Primary Forms Or In Plates, Sheets Or Strip; Mixtures Of Any Product Of Heading 4001 With Any Product Of This Heading, In Primary Forms Or In Plates, Sheets Or Strip- Other : Othertread Rubber Compound, C | 40029920 | 18% | – | 01/07/2017 | – |
| Services | Radio Channel Programmes | 998463 | 5 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 27/07/2018 | – |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Radioactive Chemical Elements And Radioactive Isotopes (Including The Fissile Or Fertile Chemical Elements And Isotopes) And Their Compounds; Mixtures And Residues Containing These Products – Uranium Enriched In U235 And Its Compounds; Plutonium And Its C | 28442000 | 18% | – | 01/07/2017 | – |
“C Channel” refers to a type of structural steel beam characterized by its C-shaped cross-section. These beams are widely used in construction, civil engineering, and various manufacturing applications due to their strength, versatility, and ease of fabrication. Understanding the Harmonized System of Nomenclature (HSN) code and Goods and Services Tax (GST) rates for C channels is essential for businesses dealing with these materials in India.
The HSN Code for C Channel
The HSN system classifies goods for customs and taxation purposes. For steel C channels, the relevant HSN codes primarily fall under Chapter 72: Iron and steel. This chapter covers a vast range of iron and steel products, from raw materials to finished structural components.
Based on the provided data and common industry practices, the most pertinent HSN codes for C channels are:
- 7216: This heading broadly covers “Angles, shapes and sections of iron or non-alloy steel.”
- 72169930: This specific sub-code is highly relevant for C channels, as it refers to “Slotted angles and slotted channels.” While not all C channels are slotted, this often applies to common C channel profiles.
- You might also find general “Other” categories under 7216 if a more specific sub-code isn’t available for a particular type of C channel (e.g., 72169990, which is often cited for various steel channels).
- 7308: This heading covers “Structures and parts of structures, of iron or steel.”
- 73089010: This specific sub-code includes “Beams, channels, pillars and girders prepared for use in structures.” If the C channel is already prepared or fabricated for direct use in a structural application, this HSN code may apply.
It’s crucial to note that the provided data also lists various other HSN codes with “channel” in their description, but these refer to completely different products or services and should not be confused with structural steel C channels:
- 8703: These HSN codes relate to “Motor Cars And Other Motor Vehicles,” specifically mentioning “engine capacity” and “length” with “C” in their description (e.g., 87032310, 870360, 870370). This is for vehicles and not steel channels.
- 4411: These HSN codes refer to “Fibreboard Of Wood Or Other Ligneous Materials,” with “C” in density measurement (e.g., 44112910, 44112990). This is for wood products.
- 3818: This HSN code is for “Chemical Elements Doped For Use In Electronics, In The Form Of Discs, Wafers Or Similar Forms; Chemical Compounds Doped For Use In Electronics.” This is for electronic materials.
- 0304: This HSN code relates to “Fish Fillets And Other Fish Meat.”
- 4103 / 4102: These HSN codes refer to “Raw Hides And Skins” of various animals.
- 8486: This covers “Machines And Apparatus Of A Kind Used Solely Or Principally For The Manufacture Of Semiconductor Boules Or Wafers, Semiconductor Devices, Electronic Integrated Circuits Or Flat Panel Displays; Machines And Apparatus Specified In Note 9(C) To This Chapter.” This is for semiconductor manufacturing equipment.
- 40029920: This is for “Synthetic Rubber And Factice Derived From Oils,” specifically “tread Rubber Compound, C” (referring to a type of compound, not a channel shape).
- 998463: This is a Services Accounting Code (SAC) for “Radio Channel Programmes.”
- 28442000: This covers “Radioactive Chemical Elements And Radioactive Isotopes.”
Therefore, when looking for “C Channel” related to structural steel, focus specifically on Chapter 72 and Chapter 73.
Understanding the GST Rate on C Channel
For steel C channels, the GST rate is predominantly 18%. This rate applies to “Angles, shapes and sections of iron or non-alloy steel,” which includes C channels.
- Under HSN 7216, products like “Slotted angles and slotted channels” (72169930) are subject to an 18% GST rate.
- Similarly, for C channels prepared for use in structures under HSN 73089010, the GST rate is also 18%.
This 18% GST rate for iron and steel products, including various angles, shapes, and sections, has been effective since July 1, 2017, and typically does not have any CESS applicable based on the provided data.
In summary, classifying a C channel involves determining its specific form and whether it’s a basic section or part of a prepared structure. For most steel C channels, an 18% GST rate will apply.
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