Drawer channel HSN Code

Understanding the Drawer Channel HSN Code

When it comes to sourcing or supplying furniture hardware, understanding the correct HSN (Harmonized System of Nomenclature) code is crucial for accurate classification and GST (Goods and Services Tax) compliance. Drawer channels, also commonly known as drawer slides, are essential components in furniture, allowing drawers to open and close smoothly.

Based on the available data, drawer channels are generally classified under Chapter 72: Iron and steel, specifically under the heading for “Angles, Shapes And Sections Of Iron Or Non-Alloy Steel – Other: Other : Slotted Angles And Slotted Channels.” This leads to the HSN code 72169930. These items typically attract an 18% GST rate, which has been in effect since July 1, 2017.

It’s important to differentiate drawer channels from other channel types or services. For instance, “Radio Channel Programmes” and “Television Channel Programmes” are services with different HSN codes and no GST in specific certified cases related to events.

While the provided data specifically points to “Slotted Channels” under iron and steel, it’s worth noting that in broader HSN classification, drawer slides (especially those designed as fittings for furniture) are often found under Chapter 83: Miscellaneous articles of base metal, particularly HSN codes like 83024200 or 83024900, which pertain to “Base metal mountings, fittings and similar articles suitable for furniture.” These typically also have an 18% GST rate.

Always ensure you verify the specific material and design of your drawer channel to apply the most accurate HSN code and ensure proper GST compliance.