Cable gland HSN Code

Understanding the Cable Gland HSN Code

Cable glands are essential components in electrical installations, providing strain relief, environmental protection, and often grounding for cables as they enter or exit enclosures. For manufacturers, distributors, and users of cable glands in India, accurately identifying their Harmonized System of Nomenclature (HSN) code is crucial for proper Goods and Services Tax (GST) compliance. The provided data, while extensively listing “cable” related items, requires careful interpretation to pinpoint the HSN code for cable glands themselves.

Navigating the HSN for Cable Glands

The provided data primarily focuses on “Insulated Wire, Cable and Other Insulated Electric Conductors” under Chapter 85: 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. It lists numerous HSN codes starting with 8544, all with an 18% GST rate, for various types of insulated cables, often mentioning if they are “fitted with connectors.”

While the data does not explicitly list an HSN code for “Cable Gland”, we can infer its likely classification based on its function as a part or accessory for electrical cables and equipment.

Therefore, cable glands would typically fall under the broader categories related to parts of electrical apparatus or accessories of electrical conductors within Chapter 85. Given their function, they are not the cables themselves, nor are they entire machines.

A common HSN approach for parts and accessories not specifically mentioned elsewhere is to look at the chapter and headings related to the main item they serve. Since cable glands are integral to proper electrical cable installation and protection, they are considered accessories to electrical conductors.

Therefore, it is highly probable that cable glands would be classified under a general “parts and accessories of electrical machinery or equipment” heading, or specifically as “parts of electrical conductors” if a more precise sub-heading exists in the comprehensive HSN list (beyond the provided excerpt). Without a direct listing, the most logical placement for cable glands, given their nature, is within Chapter 85 and would typically attract an 18% GST rate.

It’s important to consult the full HSN tariff and possibly seek clarification from tax authorities for the most precise sub-classification if a specific code for “cable gland” isn’t found under a more general “parts” heading within Chapter 85.

Distinguishing Cable Glands from Other “Cable” Related HSNs

The provided data includes other “cable” related HSNs that are distinctly different from cable glands:

• Insulated Wires and Cables (HSN 8544 series): These are the cables themselves, with or without connectors. Cable glands are used with these, but are not the cables. All these are at 18% GST.
• Cable Cranes / Ropeways (HSN 8426): These are heavy machinery and mechanical appliances that use cables, but are not related to cable glands for electrical wiring. They fall under Chapter 84 and are at 18% GST.
• Twine, Cordage, Ropes And Cables (of Jute or Cotton – HSN 5607): These are non-electrical ropes and cords, under Chapter 56, and have a 12% GST rate. These are entirely unrelated to electrical cable glands.
• Cable-Drums Of Wood (HSN 44152000): These are wooden drums used to spool cables, not the glands that secure them. They fall under Chapter 44 and have a 12% GST rate.