Chimney HSN Code
GST rates and HSN code for Chimney.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Glass and glassware | Other Articles Of Glass Other Articles Of Glass: Glass Chimneys: Other | 70200029 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Other Articles Of Glass Other Articles Of Glass: Glass Chimneys: For Lamps And Lanterns | 70200021 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Globes For Lamps And Lanterns, Founts For Kerosene Wick Lamps, Glass Chimneys For Lamps And Lanterns | 7020 | 12% | – | 01/07/2017 | – | |
| Services | Furnace And Chimney Cleaning Services | 998536 | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) has not been taken [Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. | 25/01/2018 | – |
| Ceramic products | Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods – Roofing Tiles | 69051000 | 12% | – | 01/07/2017 | – |
| Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods | 6905 | 18% | – | 15/11/2017 | – | |
| Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods – Other | 69059000 | 18% | – | 15/11/2017 | – | |
| Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Hurricane Lanterns, Kerosene Lamp / Pressure Lantern, Petromax, Glass Chimney, And Parts Thereof | 9405 | 12% | – | 01/07/2017 | – |
| Lamps And Lighting Fittings Including Searchlights And Spotlights And Parts Thereof, Not Elsewhere Specified Or Included; Illuminated Signs, Illuminated Name-Plates And The Like, Having A Permanently Fixed Light Source, And Parts Thereof Not Elsewhere Spe(Hurricane Lanterns, Kerosene Lamp / Pressure Lantern, Petromax, Glass Chimney, And Parts Thereof) | 94055031 | 12% | – | 15/11/2017 1/07/2017 | – |
Understanding Chimney Types and Their HSN Classifications
The provided data highlights several categories where the term “chimney” appears, each pointing to a different HSN code and GST rate.
Glass Chimneys for Lamps and Lanterns
For “Glass Chimneys” specifically designed for lamps and lanterns, the data clearly points to Chapter 70, which covers “Glass and glassware.”
- 70200021: This HSN code is for “Glass Chimneys: For Lamps And Lanterns,” with a GST rate of 18%.
- 70200029: This code covers “Other Articles Of Glass: Glass Chimneys: Other,” also with an 18% GST rate. This implies other types of glass chimneys not specifically for lamps.
- An older entry, 7020, with a 12% rate, generally covers “Globes For Lamps And Lanterns, Founts For Kerosene Wick Lamps, Glass Chimneys For Lamps And Lanterns.” The 18% rates became effective later, suggesting a revision.
Ceramic Chimney Parts for Construction
When we talk about “chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods,” these fall under Chapter 69, “Ceramic products.”
- 69051000: This code is specifically for “Roofing Tiles,” which are listed alongside chimney-related items, and has a 12% GST rate.
- 69059000: This covers “Other” ceramic constructional goods including “Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments,” with an 18% GST rate.
- The general heading 6905 can also have an 18% rate, suggesting that most ceramic chimney components would fall into this higher bracket.
Services Related to Chimneys
The data also includes services:
- 998536: “Furnace And Chimney Cleaning Services” falls under “Services” and is Nil rated under certain specific conditions related to FIFA U-17 Women’s World Cup 2020. Otherwise, cleaning services typically attract an 18% GST rate.
Kitchen Chimneys (Based on Broader Context)
While not explicitly in the provided data, a common “chimney” in households refers to a kitchen chimney or cooker hood. Based on broader HSN classification knowledge, kitchen chimneys are generally categorized under Chapter 84, specifically under HSN code 84146000. This code covers “Ventilating or recycling hoods incorporating a fan, whether or not fitted with filters, having a maximum horizontal side not exceeding 120 cm.” Kitchen chimneys typically fall under this and have a GST rate of 12%.
The GST Rates for Chimneys
As observed, the GST rates for chimney-related items can vary depending on their material and specific use. Glass chimneys for lamps are at 18%, ceramic chimney construction parts are mostly at 18% (with roofing tiles at 12%), and kitchen chimneys are generally at 12%. Cleaning services can be Nil-rated under specific conditions.
It is crucial for businesses and consumers to accurately identify the specific type of chimney or chimney-related service to apply the correct HSN code and GST rate, ensuring compliance with Indian tax regulations.
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