Cistern HSN Code

Understanding the HSN Code for Cisterns

Cisterns, an integral part of modern plumbing, come in various materials and designs. For businesses and consumers in India, understanding the correct Harmonized System of Nomenclature (HSN) code and associated GST rates for cisterns is crucial for accurate billing and tax compliance. Let’s explore the different classifications of cisterns and their GST implications.

Categorize Cisterns Under the HSN System

The HSN classification for cisterns primarily depends on the material they are made from: plastics or ceramics.

Plastic Cisterns

Plastic cisterns fall under Chapter 39 of the HSN, specifically “Plastics and articles thereof.” This chapter includes various sanitary ware made from plastics.

• Flushing Cisterns and Similar Sanitary Ware, Of Plastics (HSN 3922): This broad category covers flushing cisterns.
  • Sub-headings like 39222000 for “Lavatory Seats And Covers” and 39221000 for “Baths, Shower – Baths, Sinks And Wash Basins” are part of the broader sanitary ware classification.
  • Crucially, 39229000 is the HSN code for “Other” similar sanitary ware of plastics, which includes flushing cisterns.
  • The GST rate for all these plastic sanitary ware items, including plastic flushing cisterns, is 18%. This rate was made effective from 15/11/2017.

Ceramic Cisterns

Ceramic cisterns are classified under Chapter 69 of the HSN, which deals with “Ceramic products.”

• Flushing Cisterns and Similar Sanitary Fixtures (HSN 6910): This heading specifically covers ceramic sanitary fixtures.
  • 69101000: This HSN code is for “Of Porcelain Or China” cisterns and similar sanitary fixtures.
  • 69109000: This HSN code covers “Other” ceramic cisterns and similar sanitary fixtures (those not made of porcelain or china).
  • Both types of ceramic cisterns, whether of porcelain or other ceramic materials, are subject to an 18% GST rate. This rate became effective from 15/11/2017.

In essence, whether a cistern is made of plastic or ceramic, the standard GST rate applied to it is 18%. The HSN code will vary based on the material, directing it to either Chapter 39 for plastics or Chapter 69 for ceramics. No CESS is mentioned for cisterns in the provided data.