Chequered Plate HSN Code

Understanding the Chequered Plate HSN Codes and GST

Chequered plates, also known as diamond plates or tread plates, are a common sight in various industries and applications, from flooring and stair treads to vehicle manufacturing and decorative uses. Their raised pattern provides excellent grip and aesthetic appeal. For businesses dealing with these versatile steel products in India, understanding their Harmonized System of Nomenclature (HSN) code and corresponding Goods and Services Tax (GST) rate is crucial for accurate invoicing and compliance.

The provided data primarily focuses on “Articles of iron or steel” related to domestic cooking appliances (Chapter 7321), which is not directly relevant to chequered plates. However, it also includes a crucial entry under “Iron and steel” for “Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of 600 Mm Or More, Clad, Plated Or Coated – Plated Or Coated With Lead, Including Terne-Plate” (HSN 72102000), indicating that flat-rolled iron and steel products are indeed covered within the HSN system.

Let’s correctly identify the HSN codes for chequered plates and their GST implications.

The Chequered Plate HSN Code

Chequered plates are fundamentally a type of “flat-rolled product of iron or non-alloy steel” that features a raised pattern on one side, typically created during the rolling process. This characteristic pattern is designed to provide anti-slip properties.

Based on the HSN structure and industry practices, chequered plates predominantly fall under Chapter 72: Iron and steel.

More specifically, they are classified under HSN 7208, which covers “Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.”

Within HSN 7208, the crucial sub-heading for chequered plates is usually 72081000. This specific code describes “Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, in coils, simply hot-rolled, not clad, plated or coated, with patterns in relief directly due to the rolling process.” The “patterns in relief” are precisely what define a chequered plate.

It’s important to note that if a chequered plate is further processed, such as being clad, plated, or coated with other materials (e.g., zinc for galvanization), its HSN code might shift to other relevant sub-headings within HSN 7210 (for coated products) or Chapter 7308 if they are part of a fabricated structure. However, for a basic chequered plate as a flat-rolled product, HSN 72081000 is the most appropriate.

For chequered plates that are used as “structures and parts of structures” in iron or steel, the HSN code 73089090 (Other structures and parts of structures of iron and steel) is also frequently used, especially if the plate is being supplied as a component of a larger fabricated item like a staircase, platform, or bridge section.

Understanding the GST Rate for Chequered Plates

The standard GST rate applicable to most iron and steel products, including chequered plates, is 18%. This rate applies to goods classified under Chapter 72 and Chapter 73.

Therefore, whether you are dealing with a standard hot-rolled chequered plate (HSN 72081000) or one used as a structural component (HSN 73089090), the GST rate remains consistently at 18%. This consistency simplifies compliance for businesses in the steel sector.