Door HSN Code

Understanding the HSN Code for Doors

Understanding the HSN (Harmonized System of Nomenclature) code for doors is vital for anyone in the construction, manufacturing, or retail sector dealing with these essential building components. The HSN system provides a universal language for classifying goods, which is directly linked to GST (Goods and Services Tax) rates in India. While the term “door” is broad, the HSN system breaks it down by material and type, ensuring accurate tax application.

The provided data sheds light on various aspects related to doors, including different materials and associated fittings. It’s important to note that a “door” isn’t just one HSN code; it varies depending on its composition.

Unpacking Door-Related HSN Classifications

Let’s examine the HSN codes presented in the data and how they relate to different types of doors and their components.

• Chapter 73: Articles of iron or steel
  • HSN codes like 73081000, 73089020, and 73089070 describe “Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections… Doors And Windows And Their Frames And Thresholds For Doors…).” These codes cover doors made of iron or steel, along with their frames and thresholds. They consistently carry an 18% GST rate.
• Chapter 76: Aluminium and articles thereof
  • HSN 76101000 specifically mentions “Aluminium Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example… Doors And Windows And Their Frames And Thresholds For Doors…).” This code is for aluminium doors, their frames, and thresholds, and it attracts a 28% GST rate. This highlights a key distinction in GST based on the door’s base material.
• Chapter 44: Wood and articles of wood; wood charcoal
  • HSN 44182120 is explicitly for “Frames And Thresholds Of Flush Doors.” This confirms that even specific parts of wooden doors have their own HSN classification, and it carries an 18% GST rate. While the data doesn’t directly show a complete wooden door, this entry strongly implies that wooden doors themselves would fall under Chapter 44, specifically likely under HSN 4418 for “Builders’ joinery and carpentry of wood,” which typically attracts 18% GST.
• Chapter 83: Miscellaneous articles of base metal
  • Numerous HSN codes, including 83021090, 83022000, 83024900, 83025000, 83026000, 83021010, 83023010, and 83024110, fall under “Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork…”. These codes are for door hardware like hinges, handles, locks, and other fittings made of base metal. All these items have an 18% GST rate.
• Services Related to Door Delivery:
  • The HSN/SAC code 996332 covers “Services Provided By Hotels, Inn, Guest House, Club Etc Including Room Services, Takeaway Services And Door Delivery Of Food.” While not directly about the physical door, it indicates that “door delivery” as a service has a GST rate that can vary (5%/12%/18%) depending on specific conditions. This is a service code, not a product code.

GST Rates for Doors: Material Matters

The GST rate for a door is heavily dependent on the material it is made from.

• Iron and Steel Doors and Frames: These generally fall under an 18% GST bracket.
• Aluminium Doors and Frames: These typically attract a higher 28% GST rate.
• Wooden Doors and Frames: While not explicitly listed for a complete door in the given snippet, the presence of “Frames And Thresholds Of Flush Doors” (HSN 44182120) at 18% GST strongly suggests that finished wooden doors themselves would also be at 18% GST under Chapter 44.
• Door Fittings: All the base metal door fittings mentioned in the data are consistently at an 18% GST rate.

Businesses must correctly identify the material and type of door or door component to apply the accurate HSN code and corresponding GST rate.