Crockery HSN Code

Understanding Crockery HSN Codes and GST

Crockery, encompassing a wide array of tableware and kitchenware, is essential for daily dining and entertaining. From delicate porcelain plates to durable steel utensils, crockery forms a significant part of household and commercial needs. For businesses dealing in these items, accurately classifying them under the Harmonized System of Nomenclature (HSN) and applying the correct Goods and Services Tax (GST) rate is vital for compliance and smooth trade.

The Crockery HSN Code

The HSN code for crockery primarily depends on the material it’s made from. The provided data highlights two common types: ceramic (porcelain or china) and iron or steel.

1. Ceramic Crockery (Chapter 69: Ceramic products)

This chapter specifically covers articles made of ceramic materials.

• 6911: This HSN heading is dedicated to “Tableware, Kitchenware, Other Household Articles And Toilet Articles, Of Porcelain Or China.” This is the direct classification for crockery made from these fine ceramic materials.
  • 69111029: This specific HSN code refers to “Tableware And Kitchenware: Kitchenware: Other” within the porcelain or china category. While it specifically mentions “Kitchenware,” it broadly covers items used in the kitchen and on the table.
    • This item is subject to a 12% GST rate, effective from September 22, 2017.

2. Iron or Steel Crockery (Chapter 73: Articles of iron or steel)

This chapter covers articles made from iron or steel.

• 73239990: This HSN code falls under “Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Other : Other.” This is a broad, residual category for household articles made of iron or steel, which would include many types of steel crockery not specifically listed elsewhere.
  • This HSN is subject to an 18% GST rate, effective from July 1, 2017.

Key Takeaway for Classification:

The material is the most crucial factor when classifying crockery. Porcelain or china crockery will fall under Chapter 69, while iron or steel crockery falls under Chapter 73.

Understanding the GST Rates for Crockery

The GST rates for crockery vary significantly based on the material:

• 12% GST: Applies to Ceramic Crockery (made of porcelain or china, HSN 6911).
• 18% GST: Applies to Iron or Steel Crockery (HSN 73239990).

This distinction is important for businesses to ensure correct pricing and tax collection.

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