Drums HSN Code
GST rates and HSN code for Drums.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Aluminium and articles thereof | Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76121090 | 18% | – | 01/07/2017 | – |
| Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76129010 | 18% | – | 01/07/2017 | – | |
| Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76121010 | 18% | – | 01/07/2017 | – | |
| Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76129090 | 18% | – | 01/07/2017 | – | |
| Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76121030 | 18% | – | 01/07/2017 | – | |
| Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76129030 | 18% | – | 01/07/2017 | – | |
| Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not | 7612 | 18% | – | 01/07/2017 | – | |
| Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76121020 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Machinery For Making Up Paper Pulp, Paper Or Paperboard, Including Cutting Machines Of All Kinds – Machines For Making Cartons, Boxes, Cases, Tubes, Drums Or Similar Containers, Other Than By Moulding | 84413000 | 18% | – | 01/07/2017 | – |
| Articles of iron or steel | Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip | 73102110 | 18% | – | 01/07/2017 | – |
| Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip | 73102990 | 18% | – | 01/07/2017 | – | |
| Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip | 73102920 | 18% | – | 01/07/2017 | – | |
| Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equi | 7310 | 18% | – | 01/07/2017 | – | |
| Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip | 73102190 | 18% | – | 01/07/2017 | – | |
| Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip | 73102910 | 18% | – | 01/07/2017 | – | |
| Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip | 73101010 | 18% | – | 01/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood – Pallets, Box Pallets And Other Load Boards; Pallet Collars | 44152000 | 12% | – | 01/07/2017 | – |
| Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood | 4415 | 12% | – | 01/07/2017 | – | |
| Musical instruments; parts and accessories of such articles | Percussion Musical Instruments (For Example, Drums, Xylophones, Cymbols, Castanets, Maracas) | 92060000 | 18% | – | 15/11/2017 | – |
| Percussion Musical Instruments (For Example, Drums, Xylophones, Cymbols, Castanets, Maracas) | 9206 | 0 | – | 01/07/2017 | – |
Understanding the Drums HSN Code
The word “drums” can conjure different images – from a musical instrument to a container for liquids. In the world of HSN (Harmonized System of Nomenclature) codes and GST, this distinction is crucial for accurate classification and taxation. This blog post will clarify the various “Drums HSN Codes” based on their material, function, and purpose.
HSN Codes for Drums as Containers
When “drums” refer to containers for materials, they are primarily classified based on the material they are made from.
- Chapter 76: Aluminium and articles thereof
- 7612, 76121010, 76121020, 76121030, 76121090, 76129010, 76129030, 76129090: These HSN codes cover Aluminium Casks, Drums, Cans, Boxes, and similar containers for any material (excluding compressed or liquefied gas), with a capacity not exceeding 300 liters. This includes those that are lined or heat-insulated but not fitted with mechanical or thermal equipment. The GST rate for all these aluminium drums is 18%.
- Chapter 73: Articles of iron or steel
- 7310, 73101010, 73102110, 73102190, 73102910, 73102920, 73102990: These HSN codes cover Tanks, Casks, Drums, Cans, Boxes, and similar containers made of iron or steel for any material (excluding compressed or liquefied gas), with a capacity not exceeding 300 liters. Similar to aluminium drums, these can be lined or heat-insulated but not fitted with mechanical or thermal equipment. The GST rate for all these iron or steel drums is 18%.
- Chapter 44: Wood and articles of wood; wood charcoal
- 4415, 44152000: These HSN codes include “Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood.” The specific entry 44152000 refers to pallets, box pallets, and other load boards, and pallet collars, where the general heading also includes wooden drums. The GST rate for these wooden drums and similar packing articles is 12%.
HSN Codes for Machinery Making Drums
The term “drums” also appears in the context of machinery that manufactures them.
- Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- 84413000: This HSN code is for “Machines For Making Cartons, Boxes, Cases, Tubes, Drums Or Similar Containers, Other Than By Moulding,” specifically under other machinery for making up paper pulp, paper, or paperboard. The GST rate for this machinery is 18%.
HSN Codes for Drums as Musical Instruments
Finally, when “drums” refer to musical instruments, they fall under a distinct chapter.
- Chapter 92: Musical instruments; parts and accessories of such articles
- 9206, 92060000: These HSN codes are for “Percussion Musical Instruments (For Example, Drums, Xylophones, Cymbals, Castanets, Maracas).” The GST rate for musical drums is 18%.
As you can see, the HSN code for “drums” depends entirely on what kind of drum you are dealing with – a container, a machine to make containers, or a musical instrument.
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