Coupling HSN Code

GST rates and HSN code for Coupling.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Articles of iron or steelTube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Flanges : Other7307919018%01/07/2017
Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Threaded Elbows, Bends And Sleeves : Galvanised7307921018%01/07/2017
Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other, Of Stainless Steel : Threaded Elbows, Bends And Sleeves7307220018%01/07/2017
Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Cast Fittings : Of Non-Malleable Cast Iron : Sponge Iron Cast Fittings7307111018%01/07/2017
Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other, Of Stainless Steel : Flanges7307210018%01/07/2017
Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Butt Welding Fittings : Galvanised7307931018%01/07/2017
Nickel and articles thereofNickel Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Tubes And Pipes750718%01/07/2017
Nickel Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Tubes And Pipes : Of Nickel Alloys7507120018%01/07/2017
Nickel Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Tube Or Pipe Fittings7507200018%01/07/2017
Tin and articles thereofTin Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves)- Tin Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) : Tubes And Pipes80060010001/07/2017
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articlesElectro-Magnets; Permanent Magnets And Articles Intended To Become Permanent Magnets After Magnetisation; Electro-Magnetic Or Permanent Magnet Chucks, Clamps And Similar Holding Devices; Electro-Magnetic Couplings, Clutches And Brakes; Electro-Magnetic Li8505900018%01/07/2017
Electro-Magnets; Permanent Magnets And Articles Intended To Become Permanent Magnets After Magnetisation; Electro-Magnetic Or Permanent Magnet Chucks, Clamps And Similar Holding Devices; Electro-Magnetic Couplings, Clutches And Brakes; Electro-Magnetic Li8505300018%01/07/2017
Electro-Magnets; Permanent Magnets And Articles Intended To Become Permanent Magnets After Magnetisation; Electro-Magnetic Or Permanent Magnet Chucks, Clamps And Similar Holding Devices; Electro-Magnetic Couplings, Clutches And Brakes; Electromagnetic Li850518%01/07/2017
Zinc and articles thereofZinc Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves)- Zinc Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) : Tube Or Pipe Fittings79060020001/07/2017
Aluminium and articles thereofAluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves)760918%01/07/2017
Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves)7609000018%01/07/2017
Copper and articles thereofCopper Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Of Copper Alloys : Fittings Of Bronze Or Other Alloys Of Copper7412209018%01/07/2017
Copper Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) Of Refined Copper7412100018%01/07/2017
Copper Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Of Copper Alloys : Brass : Tube-Well Strainer7412201118%01/07/2017
Pharmaceutical productsPharmaceutical Goods Specified In Note 4 To This Chapter Gel Preparations Designed To Be Used In Human Or Veterinary Medicine As A Lubricant For Parts Of The Body For Surgical Operations Or Physical Examinations Or As A Coupling Agent Between The Body And3006700012%01/07/2017

Understanding HSN Codes for Couplings

HSN, or Harmonized System of Nomenclature, codes are a standardized system for classifying goods used globally. In India, these codes are crucial for GST (Goods and Services Tax) compliance. When dealing with couplings, understanding the relevant HSN codes is essential for accurate tax invoicing and returns.

Based on the provided data, couplings fall under various HSN codes depending on their material and specific type. The majority of couplings listed attract an 18% GST rate, with no additional CESS. These include:

  • Couplings of iron or steel: This broad category covers various types such as flanges (other than threaded), threaded elbows, bends, and sleeves (galvanized and stainless steel), butt-welding fittings (galvanized), and cast fittings (sponge iron). The primary HSN codes associated are 73079190, 73079210, 73072200, 73071110, 73072100, and 73079310.
  • Couplings of nickel: Fittings made of nickel and nickel alloys are classified under HSN code 75072000, also with an 18% GST.
  • Couplings of aluminium: Aluminium tube or pipe fittings, including couplings, fall under HSN codes 7609 and 76090000, both taxed at 18%.
  • Couplings of copper: Copper tube or pipe fittings, whether of refined copper or copper alloys (including bronze and brass), are categorized under HSN codes 74121000, 74122090, and 74122011, all subject to an 18% GST.
  • Electro-magnetic couplings: These specialized couplings used in electrical machinery are classified under HSN codes 85059000, 85053000, and 8505, with an 18% GST.
  • Couplings of zinc: Zinc tube or pipe fittings, including couplings, are listed under HSN code 79060020 with no GST rate mentioned in the provided data.
  • Couplings of tin: Tin tubes, pipes, and tube or pipe fittings, including couplings, are listed under HSN code 80060010 with no GST rate mentioned in the provided data.

Interestingly, the data also includes “Gel preparations designed to be used…as a coupling agent between the body and” under HSN code 30067000, which attracts a 12% GST rate. This highlights how the term “coupling” can extend beyond mechanical fittings.

It’s important to note that all the listed GST rates became effective on 01/07/2017, and no rate revisions are mentioned in this dataset.

FAQs

What is the HSN code for steel couplings?

Various HSN codes apply depending on the specific type of steel coupling, such as 73079190 for other flanges, 73079210 for galvanized threaded elbows, and 73072200 for stainless steel threaded elbows. All attract an 18% GST.

What is the GST rate on aluminium pipe couplings?

Aluminium tube or pipe fittings, including couplings, are subject to an 18% GST. The relevant HSN codes are 7609 and 76090000.

Under which HSN code do copper couplings fall?

Copper tube or pipe fittings, including couplings made of refined copper or its alloys like bronze and brass, are classified under HSN codes 74121000, 74122090, and 74122011, all with an 18% GST.

What is the HSN code for electro-magnetic couplings?

Electro-magnetic couplings are categorized under HSN codes 85059000, 85053000, and 8505, and they also have an 18% GST rate.

Is there a different GST rate for medical coupling gels?

Yes, gel preparations used as a coupling agent in medical procedures are classified under HSN code 30067000 and attract a 12% GST rate.

When did the current GST rates for couplings become effective?

Based on the provided data, all the listed GST rates for various types of couplings became effective on 01/07/2017.

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