Copper Busbar HSN Code
GST rates and HSN code for Copper Busbar.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Copper</strong> and articles thereof | Cooking Or Heating Apparatus Of A Kind Used For Domestic Purposes, Non-Electric, And Parts Thereof, Of Copper – Cooking Or Heating Apparatus Of A Kind Used For Domestic Purposes, Non-Electric, And Parts Thereof, Of Copper : Parts : Burners | 74170091 | 0 | – | 01/07/2017 | – |
| Copper Waste And Scrap – Copper Waste And Scrap: Of Copper :Other | 74040019 | 18% | – | 01/07/2017 | – | |
| Copper Bars, Rods And Profiles – Of Copper Alloys : Of Copper-Zinc Base Alloys (Brass) : Hollow Bars | 74072130 | 18% | – | 01/07/2017 | – | |
| Unrefined Copper; Copper Anodes For Electrolytic Refining – Unrefined Copper; Copper Anodes For Electrolytic Refining : Other | 74020090 | 18% | – | 01/07/2017 | – | |
| Of Copper-Zinc Base Alloys (Brass) | 740721 | 18% | – | 01/07/2017 | – | |
| Copper Springs | 74160000 | 0 | – | 01/07/2017 | – | |
| Copper Mattes; Cement Copper (Precipitated Copper) – Cement Copper (Precipitated Copper) | 74010090 | 18% | – | 01/07/2017 | – | |
| Copper Springs | 7416 | 0 | – | 01/07/2017 | – | |
| Other Articles Of Copper – Other : Other : Other Articles Of Copper | 74199990 | 18% | – | 15/11/2017 | – | |
| Cloth (Including Endless Bands), Grill And Netting, Of Copper Wire; Expanded Metal Of Copper – Cloth : Other | 74142090 | 0 | – | 01/07/2017 | – | |
| Copper Bars, Rods And Profiles – Of Copper Alloys : Of Copper-Zinc Base Alloys (Brass) : Bars | 74072110 | 18% | – | 01/07/2017 | – | |
| Refined Copper And Copper Alloys, Unwrought – Copper Alloys : Other Copper Alloys (Other Than Master Alloys Of Heading 7405) | 74032900 | 18% | – | 01/07/2017 | – | |
| Copper Bars, Rods And Profiles – Of Refined Copper : Copper Bars (Excluding Hollow Bars) | 74071030 | 18% | – | 01/07/2017 | – | |
| Copper Tubes And Pipes – Of Copper Alloys : Of Copper-Zinc Base Alloys (Brass) | 74112100 | 18% | – | 01/07/2017 | – | |
| Articles Of Copper Alloys Electro-Plated With Nickel-Silver | 74198020 | 18% | – | – | – | |
| Nails, Tacks, Drawing Pins, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Copper Or Of Iron Or Steel With Heads Of Copper; Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotterpins, Washers (Including Spring Washers) And Similar | 74152100 | 18% | – | 01/07/2017 | – | |
| Copper Tubes And Pipes – Of Copper Alloys : Other | 74112900 | 18% | – | 01/07/2017 | – | |
| Iron and steel | Wire Of Other Alloy Steel – Other : Tinned Wire, Bronze Coated Wire, Trapezoidal Wire, Half Round Wire, Crimped Wire And Copper Coated Wire, Not Insulated : Trapezoidal Wire | 72299013 | 18% | – | 01/07/2017 | – |
| Wire Of Other Alloy Steel – Other : Tinned Wire, Bronze Coated Wire, Trapezoidal Wire, Half Round Wire, Crimped Wire And Copper Coated Wire, Not Insulated : Bronze Coated Wire | 72299012 | 18% | – | 01/07/2017 | – | |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Phosphides, Whether Or Not Chemically Defined, Excluding Ferrophosphorus – Phosphides, Whether Or Not Chemically Defined, Excluding Ferrophosphorus : Of Copper (Phosphor Copper), Containing More Than 15% By Weight Of Phosphorus | 28480010 | 18% | – | 01/07/2017 | – |
Understanding Copper Busbar HSN Codes and GST
Copper busbars are fundamental components in electrical distribution, serving as efficient conductors to carry substantial electrical current within switchgear, panel boards, and other electrical apparatus. For manufacturers, suppliers, and distributors of these critical components, understanding their accurate HSN (Harmonized System of Nomenclature) classification and the applicable Goods and Services Tax (GST) rate is essential for seamless business operations and compliance.
The Copper Busbar HSN Codes
The HSN classification for copper busbars can vary depending on their specific form, whether they are raw material (bars, rods, profiles) or if they are considered a part of larger electrical apparatus. The provided data points to a few relevant categories within Chapter 74: Copper and articles thereof and Chapter 85: Electrical machinery and equipment….
1. Copper Bars, Rods, and Profiles (Chapter 74)
This is the most common and direct classification for copper busbars in their raw or semi-finished form.
- 7407: This general heading covers “Copper Bars, Rods And Profiles.” Many copper busbars, being essentially shaped bars or rods of copper, fall under this broad category.
- 74071030: Specifically refers to “Copper Bars (Excluding Hollow Bars)” of refined copper. This is a very precise fit for solid copper busbars.
- This HSN is subject to an 18% GST rate, effective from July 1, 2017.
- 74072110: This covers “Bars” of copper-zinc base alloys (brass). While not pure copper, brass busbars would fall here.
- This HSN is also subject to an 18% GST rate, effective from July 1, 2017.
- Other subheadings under 7407 (e.g., 74072130 for “Hollow Bars” of copper alloys, 74071020 for “Other Copper Rods”) might also apply depending on the busbar’s specific shape and composition.
- 74071030: Specifically refers to “Copper Bars (Excluding Hollow Bars)” of refined copper. This is a very precise fit for solid copper busbars.
2. Other Articles of Copper (Chapter 74)
- 74199990: This is a residual HSN for “Other Articles Of Copper – Other : Other : Other Articles Of Copper.” While generally broad, fabricated or specially designed copper busbars that don’t fit perfectly into the “bars, rods, and profiles” category might sometimes be classified here if they are not parts of specific electrical apparatus.
- This HSN is subject to an 18% GST rate, effective from November 15, 2017.
3. Electrical Apparatus Parts (Chapter 85)
When a copper busbar is specifically designed and identifiable as a part of an electrical apparatus, it might be classified under Chapter 85.
- 85365090: This HSN covers “Electrical Apparatus For Switching Or Protecting Electrical Circuits… – Other Switches.” While this primarily refers to switches, busbars that are an integral, dedicated part of a switchgear assembly could potentially be argued as parts under this heading.
- This HSN is subject to an 18% GST rate, effective from November 15, 2017.
Understanding the GST Rate for Copper Busbars
Based on the provided data, and confirmed by broader GST regulations for copper articles:
- Most copper busbars, whether classified as “Copper Bars, Rods And Profiles” (under HSN 7407) or “Other Articles Of Copper” (under HSN 74199990), are consistently subject to an 18% GST rate.
- If classified as a part of electrical apparatus under HSN 8536, the 18% GST rate also applies.
This consistent 18% rate simplifies compliance for businesses dealing with standard copper busbars.
Ensuring Compliance for Copper Busbar Businesses
- Precise Description: Always ensure your product description accurately reflects the nature of the copper busbar (e.g., refined copper bar, brass bar, or a specific part for an electrical panel).
- Intended Use: While the physical form often dictates HSN, the intended use as an electrical conductor is a crucial element of the classification.
- Latest Notifications: While the 18% rate is consistent in the provided data for these categories, always refer to the latest GST notifications from the Central Board of Indirect Taxes and Customs (CBIC) for any revisions.
- Subheadings Matter: Drill down to the most specific HSN subheading possible (e.g., 74071030 vs. just 7407).
By meticulously classifying copper busbars and applying the correct GST rate, businesses can ensure compliance, avoid discrepancies, and facilitate smooth trade.
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