Construction material HSN Code

Understanding Construction Material HSN Codes

The term “construction material” is incredibly broad, encompassing everything from basic raw elements to highly engineered components. For businesses in the Indian construction sector, accurately classifying these diverse materials under the Harmonized System of Nomenclature (HSN) is fundamental for correct Goods and Services Tax (GST) compliance.

The HSN system is a globally standardized method for classifying traded products, crucial for uniform customs procedures and taxation worldwide. When approaching “construction materials,” it’s essential to understand that there isn’t one single HSN code. Instead, materials are classified based on their composition, form, and intended use.

Understanding Construction Material HSN Classifications

The provided data, while limited in scope to just two chapters, illustrates how specific construction-related goods are classified:

I. Railway or Tramway Track Construction Material (HSN Chapter 73)

This chapter covers “Articles of iron or steel.” The data specifically details materials used in track construction, which are specialized construction materials.

• Railway Or Tramway Track Construction Material Of Iron Or Steel (HSN 7302): This broad heading covers various components for railway and tramway tracks.
  • Rails, Check-Rails And Rack Rails: Subheadings like 73021010, 73021020, 73021090.
  • Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces: Covered under the general HSN 7302.
  • Sleepers (Cross-Ties): HSN 73023000.
  • Fish-Plates, Chairs, Chair Wedges, Sole Plates: HSN 73024000.
  • Other track construction material: HSN 73029010, 73029090.
• All these iron or steel railway/tramway track construction materials consistently attract an 18% GST rate. This rate became effective on July 1, 2017.

II. Carpets and Other Textile Floor Coverings (HSN Chapter 57)

While not part of structural construction, carpets and floor coverings are integral finishing materials in building construction.

• Carpets And Other Textile Floor Coverings, Woven (HSN 5702): This covers various types of woven carpets and rugs, whether tufted or flocked, made up or not.
  • Of Pile Construction, Made Up:
    • 57024910, 57024920: For specific carpet types of other textile materials.
    • 57024990: Other.
  • Not Of Pile Construction, Made Up:
    • 57029210: Carpets, etc. of man-made textile materials.
    • 57029290: Other, of man-made textile materials.
    • 57029910, 57029920: For specific carpet types of other textile materials.
    • 57029990: Other.
  • Of Pile Construction, Not Made Up:
    • 57023910, 57023920: For specific carpet types of other textile materials.
  • Not Of Pile Construction, Not Made Up:
    • 57025920: Carpets, etc. of other textile materials.
    • 57025990: Other, of other textile materials.
• All these carpets and textile floor coverings consistently attract a 12% GST rate. This rate became effective on October 13, 2017 (or July 1, 2017, for broader categories).

Beyond the Provided Data: A Broader Look at Construction Materials

It is crucial to remember that “construction materials” encompass a vast array of products not detailed in the provided snippet. These would fall under various other HSN Chapters based on their composition:

• Cement: HSN 2523 (typically 28% GST)
• Bricks, Tiles: HSN 68 (various subheadings, rates vary, often 5% or 18%)
• Stone (Marble, Granite, etc.): HSN 2515, 2516 (rates vary, often 18% or 5%)
• Sand, Gravel: HSN 2505, 2517 (typically 5% GST)
• Iron & Steel (Bars, Rods, Angles, etc.): HSN 72 (typically 18% GST for finished products)
• Pipes, Tubes, Fittings: HSN 7304, 7305, 7306, 7307 (rates vary, often 18%)
• Glass and Glassware (for windows, etc.): HSN 70 (rates vary, often 18% or 28%)
• Paints, Varnishes: HSN 32 (typically 18% or 28% GST)
• Electrical Wires, Cables: HSN 8544 (typically 18% GST)
• Sanitary Ware: HSN 69 (ceramic), 73 (iron/steel), 39 (plastic) (rates vary, often 18% or 28%)
• Wood (Lumber, Plywood, Doors, Windows): HSN 44 (rates vary, often 18% for plywood, 12% or 18% for other wood products).