Epoxy HSN Code

Understanding the Epoxy HSN Code

Epoxy, a versatile material known for its strong adhesive properties, durability, and resistance to chemicals, finds extensive use in various industries, from construction and coatings to electronics and art. However, “epoxy” isn’t a single product with one HSN (Harmonized System of Nomenclature) code. Its classification for GST (Goods and Services Tax) purposes depends entirely on its chemical form and intended use.

This blog post will help you navigate the HSN codes for different types of epoxy, ensuring proper classification and compliance.

Epoxy Resins in Primary Forms

When we talk about epoxy as a raw material or a base polymer, it typically falls under Chapter 39: Plastics and articles thereof. This chapter specifically covers plastics in their primary forms, including various types of resins.

• 39073010: Epoxide Resins : Epoxy Resins This is the most common and precise HSN code for epoxy resins in their primary form (liquid, solid, or powder) used as a base for further manufacturing or applications. It refers to the pure epoxy polymer before it’s mixed with hardeners or other additives for specific uses.

The GST rate for epoxy resins under HSN 39073010 is 18%, which has been effective since July 1, 2017.

Epoxy as Chemical Compounds

Some specific chemical compounds that are epoxides, which are foundational to epoxy resins, are classified under Chapter 29: Organic chemical elements or of isotopes. This chapter deals with individual, defined organic chemical compounds.

• 2910: Epoxides, Epoxyalcohols, Epoxyphenols And Expoxyethers, With A Three-Membered Ring, And Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives
  • 29101000: -Oxirane (Ethylene Oxide)
  • 29102000: -Methyloxirane (Propylene Oxide)
  • 29103000: -1-Chloro-2,3-Expoxypropane (Epichlorohydrin)
  • 29104000: – Dieldrin (Iso, Inn)
  • 29109000: -Other

These are often raw chemical precursors or specific, defined epoxy compounds. The GST rate for these chemical compounds under HSN 2910 is also 18%, effective from July 1, 2017.

Epoxy in Formulated Products and Applications

It’s important to note that if epoxy is part of a finished product, like an adhesive, a coating, a paint, or a flooring system, the HSN code might change to reflect the final product’s classification, even if epoxy is a primary component.

For example:

• Epoxy-based adhesives: These may fall under Chapter 35: Albuminoidal substances; modified starches; glues; enzymes, specifically HSN 3506 (Prepared glues and other prepared adhesives). The GST rate for these is generally 18%.
• Epoxy paints or coatings: These would typically fall under Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks, often under HSN 3208 or 3214 (Paints and varnishes, or glazier’s putty and mastics). The GST rate is generally 18%.
• Epoxy flooring materials: These can also be classified under 32149090 (Non-refractory surfacing preparations for facades, inside walls, floors, ceilings and the like) and attract an 18% GST.

Therefore, always consider the final nature and use of the “epoxy” product when determining its HSN code. For the unformulated epoxy resin itself, 39073010 is the most appropriate.