Extension board HSN Code
GST rates and HSN code for Extension board.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Wood and articles of wood; wood charcoal | Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Medium Density Fibre Board (Mdf): | 4411 | 18% | – | 15/11/2017 | – |
| Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other: — Of A Density Exceeding 0.8 Gm/Cm3: — Not Mechanically Worked Or Surface Covered:—- Other | 44119219 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Other, With At Least One Outer Ply Of Nonconiferous Wood : Other, Containing At Least One Layer Of Particle Board: Cuttings And Trimmings Of Plywood Of Width Not Exceeding 5 Cm | 44122340 | 18% | – | 15/11/2017 | – | |
| Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances – Other, Of Wood: Unworked Or Not Further Worked Than Sa | 44103130 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Other, With At Least One Outer Ply Of Nonconiferous Wood : Other, Containing At Least One Layer Of Particle Board: Decorative Plywood | 44122310 | 18% | – | 15/11/2017 | – | |
| Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Fibreboard Of A Density Exceeding 0.5 G/C – M3 – But Not Exceeding 0.8 G/C – M3 – : Other : Insulation Board | 44112910 | 18% | – | 15/11/2017 | – | |
| Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other : Other: Other Insulation Board | 44119930 | 18% | – | 15/11/2017 | – | |
| Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances – Other, Of Wood: Unworked Or Not Further Worked Than Sa | 44103190 | 18% | – | 15/11/2017 | – | |
| Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Other : Other | 44109099 | 18% | – | 15/11/2017 | – | |
| Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Plastic Laminated Sheets: Veneered Particle Boar | 44109012 | 18% | – | 15/11/2017 | – | |
| Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances – Other, Of Wood: Surface-Covered With Melamine Impregna | 44103220 | 18% | – | 15/11/2017 | – | |
| Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Led (Light Emitting Diode) Driver And Mcpcb (Metal Core Printed Circuit Board) | 9405 | omitted | – | 01/07/2017 | – |
| Photographic or cinematographic goods | Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Feature Films: Childrens Films Certified By The Central Board Of Film Certification To Be Childrens Film | 37061015 | 18% | – | 01/07/2017 | – |
| Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt | 37025290 | 18% | – | 01/07/2017 | – | |
| Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Educational Shots, And Films: Certified As Predominantly Educational By The Central Board Of Film Certification | 37069061 | 12% | – | 01/07/2017 | – | |
| Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Exceeding 16 Mm But Not Exceeding | 37025590 | 18% | – | 01/07/2017 | – | |
| Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, Without Perforations, Of A Width Not Exceeding 105 Mm: For Colour Photography (Pol | 37023190 | 18% | – | 01/07/2017 | – | |
| Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Exceeding 35 Mm: Other Cinematogra | 37025620 | 18% | – | 01/07/2017 | – | |
| (waste and scrap) paper or paperboard | Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board | 48237020 | 18% | – | 01/07/2017 | – |
| Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin | 48239018 | 18% | – | 01/07/2017 | – |
Understanding the HSN Code for Extension Boards
Extension boards have become indispensable in our modern, device-driven lives, providing convenient access to power outlets wherever needed. For businesses involved in their manufacturing, distribution, or retail, accurately identifying the HSN (Harmonized System of Nomenclature) code for extension boards is crucial for proper Goods and Services Tax (GST) compliance. While the term “extension board” isn’t explicitly detailed in every HSN sub-heading, these electrical accessories typically fall under broader categories related to electrical apparatus for switching or protecting electrical circuits.
Extension Board HSN Codes and GST Rates
An extension board is essentially an electrical device that extends the reach of an electrical outlet, often incorporating multiple sockets and sometimes surge protection. Given its function, an extension board would be classified under Chapter 85 of the HSN, which broadly covers “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.”
Specifically, extension boards are likely to fall under the heading for:
- Apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V.
While the provided data does not list a specific HSN for “extension board,” it gives various examples of “boards” from other chapters (wood, photographic film, paperboard). This emphasizes that one must look for the function and material of the extension board within the HSN.
Considering its electrical function and components (sockets, wiring, often a switch), an extension board would typically be classified under HSN codes related to:
- Sockets for electrical circuits, for a voltage not exceeding 1,000 V. (This is a common component of an extension board).
- Multiple socket outlets. (This describes the core functionality).
Based on the general classification of electrical apparatus in Chapter 85, particularly those for making connections or protecting circuits at voltages not exceeding 1,000 V, extension boards consistently attract an 18% GST rate. Common HSN codes in this area that an extension board would fall under include, but are not limited to, those generally related to plugs, sockets, and similar electrical connectors. The specific sub-heading would depend on the detailed characteristics of the extension board (e.g., if it incorporates surge protection, specific type of sockets, etc.).
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