GST rates and HSN code for Coupling.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Articles of iron or steel | Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Flanges : Other | 73079190 | 18% | – | 01/07/2017 | – |
Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Threaded Elbows, Bends And Sleeves : Galvanised | 73079210 | 18% | – | 01/07/2017 | – | |
Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other, Of Stainless Steel : Threaded Elbows, Bends And Sleeves | 73072200 | 18% | – | 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 Fittings | 73071110 | 18% | – | 01/07/2017 | – | |
Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other, Of Stainless Steel : Flanges | 73072100 | 18% | – | 01/07/2017 | – | |
Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Butt Welding Fittings : Galvanised | 73079310 | 18% | – | 01/07/2017 | – | |
Nickel and articles thereof | Nickel Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Tubes And Pipes | 7507 | 18% | – | 01/07/2017 | – |
Nickel Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Tubes And Pipes : Of Nickel Alloys | 75071200 | 18% | – | 01/07/2017 | – | |
Nickel Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Tube Or Pipe Fittings | 75072000 | 18% | – | 01/07/2017 | – | |
Tin and articles thereof | Tin 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 Pipes | 80060010 | 0 | – | 01/07/2017 | – |
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | 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 Li | 85059000 | 18% | – | 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 Li | 85053000 | 18% | – | 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 Li | 8505 | 18% | – | 01/07/2017 | – | |
Zinc and articles thereof | Zinc 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 Fittings | 79060020 | 0 | – | 01/07/2017 | – |
Aluminium and articles thereof | Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) | 7609 | 18% | – | 01/07/2017 | – |
Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) | 76090000 | 18% | – | 01/07/2017 | – | |
Copper and articles thereof | Copper Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Of Copper Alloys : Fittings Of Bronze Or Other Alloys Of Copper | 74122090 | 18% | – | 01/07/2017 | – |
Copper Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) Of Refined Copper | 74121000 | 18% | – | 01/07/2017 | – | |
Copper Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Of Copper Alloys : Brass : Tube-Well Strainer | 74122011 | 18% | – | 01/07/2017 | – | |
Pharmaceutical products | Pharmaceutical 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 And | 30067000 | 12% | – | 01/07/2017 | – |
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:
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.
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.
Aluminium tube or pipe fittings, including couplings, are subject to an 18% GST. The relevant HSN codes are 7609 and 76090000.
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.
Electro-magnetic couplings are categorized under HSN codes 85059000, 85053000, and 8505, and they also have an 18% GST rate.
Yes, gel preparations used as a coupling agent in medical procedures are classified under HSN code 30067000 and attract a 12% GST rate.
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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