Centering Sheets HSN Code

Understanding Centering Sheets HSN Code

Centering sheets, often referred to as shuttering plates or formwork panels, are indispensable in the construction industry. They provide the temporary mold for pouring concrete, ensuring the desired shape and strength of structures like slabs, beams, and columns. For businesses involved in their manufacture, sale, or use, pinpointing the correct Harmonized System of Nomenclature (HSN) code is vital for accurate GST compliance.

The HSN classification for centering sheets primarily depends on the material they are made from, as well as their specific function in construction.

The most common types of centering sheets are made of iron or steel. These fall under Chapter 73: “Articles of iron or steel.” More specifically, they are classified under:

• HSN 7308: “Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel.”
  • Within this, a highly relevant HSN code for centering sheets, particularly those used for scaffolding, shuttering, or propping equipment, is 73084000: “Equipment for scaffolding, shuttering, propping or pit-propping.” This code directly addresses the temporary support structures used in concrete work.
  • General “Centring, Sheet” made of iron or steel can also often be found under 73269099 (“Other articles of iron or steel, n.e.s.: Other”) if not specifically a dedicated part of scaffolding/shuttering equipment.

Both of these HSN codes (73084000 and 73269099), when applied to centering sheets made of iron or steel, typically attract an 18% GST rate.

While steel is the predominant material, it’s worth noting other types of sheets mentioned in the data, such as:

• Plywood, Veneered Panels (Chapter 44): If wooden centering sheets (plywood or similar laminated wood) are used, they would fall under Chapter 44, potentially HSN 4412 (e.g., 44129120 for “Tea Chest Panel Or Shooks, Packed In Sets” or other relevant plywood subheadings). The GST rate for wooden products can vary, but is often 12% or 18%.
• Plastics (Chapter 39): Less common for heavy-duty concrete work, but plastic sheets used for formwork could fall under Chapter 39 (e.g., 39207199 or 39209949 for “Other Plates, Sheets, Film, Foil And Strip, Of Plastics”). These generally attract an 18% GST.

Therefore, for accurate GST compliance, always identify the material of the centering sheets and their primary use in construction to assign the correct HSN code.