Cover HSN Code
GST rates and HSN code for Cover.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Footwear, gaiters and the like; parts of such articles | Waterproof Footwear With Outer Soles And Uppers Of Rubber Or Of Plastics, The Uppers Of Which Are Neither Fixed To The Sole Nor Assembled By Stitching, Riveting, Nailing, Screwing, Plugging Or Similar Processes Other Footwear : Covering The Knee: Other | 64019190 | 18% | – | 01/07/2017 | – |
| Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Other Footwear :Covering The Ankle:Of Rubber | 64029110 | 18% | – | 01/07/2017 | – | |
| Waterproof Footwear With Outer Soles And Uppers Of Rubber Or Of Plastics, The Uppers Of Which Are Neither Fixed To The Sole Nor Assembled By Stitching, Riveting, Nailing, Screwing, Plugging Or Similar Processes Other Footwear : Covering The Knee: Of Rubbe | 64019110 | 18% | – | 01/07/2017 | – | |
| Miscellaneous articles of base metal | Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks | 83091000 | 18% | – | 01/07/2017 | – |
| Carpets and other textile floor <strong>cover</strong>ings | Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Carpets, Car | 57023210 | 12% | – | 13/10/2017 1/07/2017 | – |
| Other Carpets And Other Textile Floor Coverings, Whether Or Not Made Up – Other Carpets And Other Textile Floor Coverings, Whether Or Not Made Up : Of Jute : Of Coir Jute | 57050032 | 12% | – | 01/07/2017 | – | |
| Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Not Of Pile Construction, Not Made Up : Of Other Textile Materials : Other | 57025990 | 12% | – | 13/10/2017 1/07/2017 | – | |
| Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Other | 57023290 | 12% | – | 13/10/2017 1/07/2017 | – | |
| Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Not Of Pile Construction, Not Made Up : Of Man – Made Textile Materials : Mats An | 57025220 | 12% | – | 13/10/2017 1/07/2017 | – | |
| Other Carpets And Other Textile Floor Coverings, Whether Or Not Made Up – Other Carpets And Other Textile Floor Coverings, Whether Or Not Made Up : Carpets : Of Silk | 57050011 | 12% | – | 01/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other: — Of A Density Exceeding 0.8 Gm/Cm3: — Not Mechanically Worked Or Surface Covered:—- Other | 44119219 | 18% | – | 15/11/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Parts And Accessories (Other Than Covers, Carrying Cases And The Like) Suitable For Use Solely Or Principally With Machines Of Headings 8469 To 8472 – Parts And Accessories Of The Machines Of Heading 8471:- Other :Graphic And Intelligence Based Script Tec | 84733092 | 18% | – | 01/07/2017 | – |
| Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Sewing Machine Needles : For Household Type Sewing Machines | 84523010 | 12% | – | 01/07/2017 | – | |
| Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Other Sewing Machines: Automatic Units: Other With Electronic Controls Or Electric Motors | 84522120 | 12% | – | 01/07/2017 | – | |
| Services | Services Involving Repair, Alterations, Additions, Replacements, Renovation, Maintenance Or Remodelling Of The Constructions Covered Above. | 995429 | 1.5/5/7.5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project; Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item; Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein; Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments,- (i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner- promoter, and (ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter. Explanation. – (i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale, (ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently. Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only; Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both; Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement; (Please refer to the illustrations in annexure III) Explanation. – 1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year. 2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received. 3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)]. Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019; Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised; Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.; | 01/04/2019 25/01/2018 13/10/2017 21/09/2017 22/08/2017 | – |
| (waste and scrap) paper or paperboard | Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48114900 | 18% | – | 01/07/2017 | – |
| Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48119091 | 18% | – | 01/07/2017 | – | |
| Rubber and articles thereof | Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Floor Coverings And Mats | 40169100 | 18% | – | 15/11/2017 – 22/09/2017 | – |
| Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof | Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Of Other Synthetic Fibres : Viscose Tyre Cord | 56075030 | 12% | – | 15/11/2017 1/07/2017 | – |
| Rubber Thread And Cord, Textile Covered; Textile Yarn, And Strip And The Like Of Heading 5404 Or 5405, Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Other | 56049000 | 12% | – | 01/07/2017 | – |
Find the Right HSN Code for Your Cover Product
The term “cover” can refer to a wide variety of products, from footwear to floor coverings and even parts for machinery. For GST compliance, it’s crucial to understand the specific Harmonized System of Nomenclature (HSN) code that applies to your product. The classification depends heavily on the material, function, and nature of the item.
Classify Different Types of Covers
The data shows that the HSN code for a “cover” depends entirely on the type of product. There is no single HSN code for all covers.
- Footwear Covers: If you are dealing with footwear that covers the knee or ankle, you would look at Chapter 64, “Footwear, gaiters and the like; parts of such articles.” The data shows HSN codes like 64019190 for waterproof footwear covering the knee, which has an 18% GST rate. Similarly, HSN 64029110 is for footwear covering the ankle, also with an 18% GST rate.
- Floor Coverings: For products like carpets, rugs, and mats, the relevant chapter is 57, “Carpets and other textile floor coverings.” The data includes various HSN codes, such as 57023210 for woven carpets made of man-made textile material, with a 12% GST rate. HSN 57050032 is for jute floor coverings.
- Caps and Lids: If the “cover” is a cap, lid, or bung cover made of base metal, you need to check Chapter 83, “Miscellaneous articles of base metal.” The data specifically mentions 83091000 for “Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks.” These items have an 18% GST rate.
- Sewing Machine Covers: For covers specifically designed for sewing machines, the classification falls under Chapter 84, “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” HSN 8452 is the relevant heading. The data shows HSN codes like 84523010 for sewing machine needles and indicates that “furniture, bases and covers specially designed for sewing machines” are part of this chapter, with a 12% GST rate.
- Coated Paper: Paper that is “coated, impregnated, covered, surface-coloured, surface-decorated or printed” is classified under Chapter 48. HSN 48114900 and 48119091 are examples from the data for covered paper, both with an 18% GST rate.
- Rubber Floor Coverings: For floor coverings and mats made of vulcanized rubber, look at Chapter 40, “Rubber and articles thereof.” The data provides HSN 40169100 for these items, which have an 18% GST rate.
- Covered Yarns and Ropes: If a textile yarn, cord, or rope is “covered or sheathed with rubber or plastics,” it is classified under Chapter 56. For instance, 56049000 is for “Rubber Thread And Cord, Textile Covered,” with a 12% GST rate.
Determine the Correct HSN Code and GST Rate
To determine the correct HSN code for your product, you must first identify its primary use and material. A “cover” for a machine is a part of that machine and is classified differently from a “cover” for a floor. The data illustrates this with various examples and their corresponding GST rates.
Use the HSN Code for Seamless Compliance
Properly using the HSN code is vital for businesses to ensure correct GST billing and compliance. By understanding the classification of your specific product, you can accurately apply the tax rate and avoid complications.
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