Coaster HSN Code

Understanding Coaster HSN Codes

The term “coaster” can refer to a few very different products, and as such, their HSN (Harmonized System of Nomenclature) codes and associated GST rates vary significantly in India. The provided data highlights two main categories: Coasters related to vehicles and Roller Coasters (amusement rides). However, a common understanding of “coaster” refers to the small mats placed under drinks to protect surfaces, and their HSN codes are material-dependent.

Let’s break down the different “coasters” and their HSN classifications:

Coasters for Vehicles: Specialized Parts

The data clearly indicates that “Coaster” in the context of Chapter 87 refers to specific parts of vehicles:

• Brakes, Including Coaster Braking Hubs and Hub Brakes (HSN 87149400): These are components of bicycles or similar vehicles, allowing for braking by back-pedaling. The GST rate for these parts is 28%.
• Hubs, Other Than Coaster Braking Hubs and Hub Brakes (HSN 871493xx): This category includes other types of bicycle hubs and free-wheel sprocket-wheels. While not explicitly “coasters,” they are related parts. These also attract a 28% GST rate.

It’s important to note that these are highly specialized mechanical parts, not the decorative items used in homes.

Roller Coasters: Amusement Park Attractions

The data also includes:

• Roller Coasters (HSN 95082100): This HSN code is for the large amusement park rides. These are complete recreational structures. The GST rate for roller coasters is 18%.

Household Coasters: A Material-Driven Classification

While not explicitly in the provided data, the most common understanding of “coaster” refers to household items that protect surfaces from drinks. Their HSN code and GST rate depend entirely on the material they are made from:

• Wooden Coasters (Chapter 44): These are typically classified under HSN codes such as 44219990 (“Other articles of wood”) or other relevant subheadings within Chapter 44 like 4419 (wood tableware). The GST rate is generally 18%.
• Ceramic Coasters (Chapter 69): Household ceramic articles fall under HSN codes like 69120090 (“Other ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china”) or 6911 for porcelain. The GST rate for ceramic tableware, including coasters, is typically 12%.
• Plastic Coasters (Chapter 39): These are categorized under HSN codes such as 39241090 or 39269099 (“Other articles of plastics”). The GST rate is usually 18%.
• Glass Coasters (Chapter 70): Coasters made of glass would fall under HSN codes like 70134900 (“Glassware of a kind used for table, kitchen…”) or 70181090 (for beaded glass coasters). The GST rate is generally 18%.
• Cork Coasters (Chapter 45): These are covered under HSN codes like 45039090 (“Other articles of natural cork”) or 45049000 (“Other articles of agglomerated cork”). The GST rate is typically 12%.
• Textile Coasters (Chapter 63): Coasters made from fabric might be classified under HSN codes like 63049299 (for cotton coasters) or 63079099 (for other made-up textile articles). The GST rate can vary but is often 12% or 18% depending on the specific textile composition.
• Paper Coasters (Chapter 48): Disposable paper coasters would likely fall under HSN codes such as 48234000 (“Trays, dishes, plates, cups and the like, of paper or paperboard”) with an 18% GST rate.

Therefore, when dealing with “coasters,” it’s paramount to identify the type of coaster and, for household items, its primary material, to ensure correct HSN classification and GST application.