GST rates and HSN code for Casing Capping.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of iron or steel | Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel – Casing Of A Kind Used In Drilling For Oil Or Gas : Other | 73052090 | 18% | – | 01/07/2017 | – |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Other, Of Stailess Steel | 73042400 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Other Drill Pipe: — Other | 73042390 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Casing And Tubing Of A Kind Used In Drilling For Oil Or Gas — Other —- Of Iron | 73062911 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Other Drill Pipe: — Of Iron | 73042310 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Other — Other | 73042990 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Other — Of Iron | 73042910 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Drill Pipe Of Stailess Steel | 73042200 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas : Drill Pipe : Other | 73042190 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas : Drill Pipe : Of Iron | 73042110 | 18% | – | 01/07/2017 | – | |
| Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel – Casing Of A Kind Used In Drilling For Oil Or Gas : Of Iron | 73052010 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Casing And Tubing Of A Kind Used In Drilling For Oil Or Gas — Welded, Of Stailess Steel | 73062100 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Casing And Tubing Of A Kind Used In Drilling For Oil Or Gas : Other | 73062090 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Casing And Tubing Of A Kind Used In Drilling For Oil Or Gas : Of Iron | 73062010 | 18% | – | 01/07/2017 | – | |
| Casing Of A Kind Used In Drilling For Oil Or Gas | 730520 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Casing And Tubing Of A Kind Used In Drilling For Oil Or Gas — Other —- Other | 73062919 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Other Centrifugal Pumps: Other: Horizontal Split Casing Pumps | 84137092 | 28% | – | 15/11/2017 1/07/2017 | – |
“Casing capping” is a familiar term in electrical wiring, particularly for surface wiring installations in homes and offices. It refers to a wiring method where insulated wires are laid within a protective plastic or metal casing, and then covered with a removable cap. This system provides both protection for the wires and a neat, aesthetically pleasing finish. Understanding the correct Harmonized System of Nomenclature (HSN) code for casing capping is crucial for accurate Goods and Services Tax (GST) classification.
While the provided data mainly focuses on “casing” in the context of oil and gas drilling (iron and steel tubes under Chapter 73) and “capping” as a function of sealing machines (under Chapter 84), the term “casing capping” for electrical purposes primarily falls under Chapter 39 of the HSN. This chapter covers “Plastics and articles thereof.”
Specifically, PVC (Polyvinyl Chloride) casing capping is a common type and is typically classified under HSN codes related to plastic tubes, pipes, hoses, and their fittings. For instance, you might find “PVC Casing Capping” explicitly mentioned under HSN 39172310 or more broadly under 39172990 which covers “Other tubes, pipes and hoses, of other plastics, rigid, not elsewhere specified or included.” These items generally attract an 18% GST rate, effective from July 1, 2017.
The data you provided on “Casing” predominantly refers to large-diameter iron or steel pipes for drilling (Chapter 73) and “Pumps…Horizontal Split Casing Pumps” (Chapter 84). These are distinct from the electrical “casing capping” used for wiring. It’s vital to differentiate between these applications to apply the correct HSN code and GST rate.
Therefore, when dealing with “casing capping” for electrical wiring, your focus should be on its material composition (usually plastic) and its function as a conduit or protective covering for cables. Always verify the most precise HSN sub-code based on the specific product description to ensure accurate GST compliance.
Casing capping is a wiring method where insulated wires are enclosed in a protective plastic or metal channel (casing) and then covered with a removable lid (capping) for protection and neatness.
Electrical casing capping, especially PVC types, is typically covered under HSN Chapter 39, which deals with plastics and articles thereof.
Common HSN codes for PVC casing capping include 39172310 (specifically for PVC casing capping) or 39172990 (for other tubes, pipes, and hoses of plastics).
The GST rate for PVC electrical casing capping is typically 18%.
Official GST notifications and the Central Board of Indirect Taxes and Customs (CBIC) website are the best sources for detailed HSN code descriptions and their corresponding GST rates.
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