Cable Tray HSN Code

Understanding the correct HSN (Harmonized System of Nomenclature) code for “Cable Tray” is vital for businesses in India to ensure proper GST (Goods and Services Tax) compliance. Cable trays are essential components in electrical installations, providing support and organization for cables. The HSN code system globally classifies products for uniform taxation and trade. While your provided data includes various “cable” related items and “machinery,” the most direct and widely accepted classification for cable trays falls under Chapter 73: Articles of iron or steel, specifically as structures or parts of structures.

The Cable Tray HSN Code and GST

The HSN code system is a globally recognized method for classifying goods, forming the backbone of India’s GST framework. When dealing with “Cable Trays,” their primary function and material composition guide their classification.

Let’s identify the most relevant HSN codes for Cable Trays:

Structures and Parts of Structures, of Iron or Steel (Chapter 73)

Cable trays are typically manufactured from steel (e.g., galvanized iron, stainless steel) or aluminum, and they form a structural support system for electrical cables within buildings or industrial setups.

• HSN Code 7308: This broad heading covers “Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel.” Within this broad category, the most frequently used and appropriate HSN code for cable trays is:
  • HSN Code 73089090: This code refers to “Other” structures and parts of structures of iron or steel. Given that cable trays are essentially structural components for routing cables, this sub-heading is widely applied.
  Cable trays classified under HSN 73089090 typically attract an 18% GST rate, effective from July 1, 2017.

It’s important to note that while your provided data listed numerous HSN codes related to “Insulated Wire, Cable…” under Chapter 85, these codes specifically pertain to the cables themselves, not the support structures like cable trays. Similarly, entries related to “Twine, Cordage, Ropes and Cables” under Chapter 56 refer to different types of non-electrical cables.

For cable trays made of materials other than iron or steel, such as aluminum or FRP (Fiber Reinforced Plastic), different HSN chapters would apply, though their function as cable support might lead to a similar GST rate. For example:

• For Aluminum Cable Trays: HSN codes under Chapter 76: Aluminium and articles thereof (e.g., 76109090 for “other structures and parts of structures, of aluminium”) would likely be applicable, generally with an 18% GST.
• For FRP Cable Trays: HSN codes under Chapter 39: Plastics and articles thereof (e.g., 39259090 for “other builders’ ware of plastics, not elsewhere specified or included”) or potentially Chapter 70: Glass and glassware if glass fibers are prominent (though less common for finished trays) could be considered, typically with an 18% GST.