Cabinet HSN Code

Understanding “Cabinet” HSN Codes

The term “cabinet” is broad, encompassing everything from a simple storage unit in a home to complex electrical enclosures in an industrial plant. For businesses dealing with cabinets, whether as finished goods or components, accurately identifying the Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial. The HSN classification depends heavily on the cabinet’s primary function, material, and whether it’s equipped with other apparatus.

The Cabinet HSN Codes

The HSN system categorizes cabinets across various chapters, reflecting their diverse uses. The provided data highlights several key classifications:

• Electrical Machinery and Equipment and Parts Thereof (Chapter 85): This chapter is central to cabinets designed for electrical control and distribution.
  • Boards, Panels, Consoles, Desks, Cabinets And Other Bases, Equipped With Two Or More Apparatus Of Heading 8535 Or 8536, For Electric Control Or The Distribution Of Electricity (HSN 8537): This comprehensive heading covers cabinets that are equipped with electrical control or distribution apparatus. This means if a cabinet comes pre-fitted with switches, circuit breakers, or other electrical components, it falls here.
    • Specific sub-headings include 85371000 and 85372000, which likely differentiate based on voltage or type of apparatus.
  • Parts Suitable For Use Solely Or Principally With The Apparatus Of Headings 8535, 8536 Or 8537 – Boards, Panels, Consoles, Desks, Cabinets And Other Bases For The Goods Of Heading 8537, Not Equipped With Their Apparatus (HSN 8538): This classification is for cabinets that are un-equipped or “empty” shells designed to house the electrical apparatus mentioned in HSN 8537.
    • Sub-headings like 85381010 (For Industrial Use) and 85381090 (Other) further specify the type of un-equipped cabinet.
• Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof (Chapter 84): This chapter includes cabinets that are integral to specific machinery or for specialized purposes.
  • Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment… Other Furniture (Chests, Cabinets, Display Counters, Showcases And The Like) For Storage And Display (HSN 84185000): This covers cabinets specifically designed for refrigeration or freezing purposes, such as commercial display freezers or chillers that function as cabinets.
  • Gas-Tight Biological Safety Cabinet (HSN 84147000): This refers to specialized cabinets used in laboratories for containing hazardous biological materials, which are essentially machinery for safety.
• Miscellaneous Articles of Base Metal (Chapter 83): This chapter covers office or desk equipment made of common metals.
  • Filing, Cabinets, Card – Index Cabinets, Paper Trays, Paper Rests, Pen Trays, Office-Stamp Stands And Similar Office Or Desk Equipment, Of Base Metal, Other Than Office Furniture Of Heading 9403 (HSN 8304): This includes smaller cabinets like filing cabinets or card-index cabinets made of base metal, provided they are not considered “office furniture.” The sub-heading 83040000 reiterates this.
• Furniture; Bedding… and Similar Stuffed Furnishing… (Chapter 94): This is the most common chapter for furniture, including general-purpose cabinets.
  • Other Furniture And Parts Thereof – Wooden Furniture Of A Kind Used In Offices: Cabinetware (HSN 94033010): This is a crucial HSN for cabinets, specifically focusing on wooden cabinets used in offices. This indicates that cabinets made of wood, for various purposes, would primarily fall under HSN 9403.

Understanding GST Rates for Cabinets

The GST rates for cabinets, based on their HSN classification and primary function, are consistently 18% across the board in the provided data.

• 18% GST Rate:
  • Electrical Control and Distribution Cabinets (HSN 8537 and its sub-headings 85371000, 85372000): These equipped cabinets attract an 18% GST rate. This rate was effective from November 15, 2017.
  • Un-equipped Bases/Cabinets for Electrical Apparatus (HSN 8538 and its sub-headings 85381090, 85381010): These parts, designed to house electrical components, also have an 18% GST rate. This rate was effective from July 1, 2017.
  • Refrigerating/Freezing Cabinets (HSN 84185000): These specialized refrigerated cabinets attract an 18% GST rate, effective from July 27, 2018.
  • Gas-Tight Biological Safety Cabinets (HSN 84147000): These specialized laboratory cabinets also have an 18% GST rate. (No effective date specified in data, implying it would be standard from GST rollout or a later notification.)
  • Filing Cabinets and Similar Office/Desk Equipment of Base Metal (HSN 8304 and 83040000): These metal office cabinets attract an 18% GST rate, effective from November 15, 2017.
  • Wooden Furniture Of A Kind Used In Offices: Cabinetware (HSN 94033010): This important category for wooden office cabinets also carries an 18% GST rate. This rate was effective from November 15, 2017, with an original effective date of July 1, 2017.

The consistent 18% GST rate for various types of cabinets simplifies taxation, though identifying the correct HSN based on the cabinet’s specific nature remains paramount.