Fabrication HSN Code : Applicability, HSN Code and GST Rate on Fabrication

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
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	Other Furniture And Parts Thereof – Other Metal Furniture:Other	94032090	18%	–	15/11/2017 – 1/07/2017	–
Other Furniture And Parts Thereof -Parts	94039000	18%	–	15/11/2017 – 1/07/2017	–
Aluminium and articles thereof	Aluminium Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Towers, Lattice Masts, Roofs, Roofing Frameworks, Doors And Windows And Their Frames And Thresholds For Doors, Balu	76109030	18%	–	01/07/2017	–
Other base metals; cermets; articles thereof	Molybdenum And Articles Thereof, Including Waste And Scrap – Other: – Bars And Rods, Other Than Those Obtained Simply By Sintering, Profiles, Plates, Sheets, Strip And Foil: Other	81029590	18%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

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

Other Furniture And Parts Thereof – Other Metal Furniture:Other

94032090

18%

–

15/11/2017 – 1/07/2017

–

Other Furniture And Parts Thereof -Parts

94039000

18%

–

15/11/2017 – 1/07/2017

–

Aluminium and articles thereof

Aluminium Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Towers, Lattice Masts, Roofs, Roofing Frameworks, Doors And Windows And Their Frames And Thresholds For Doors, Balu

76109030

18%

–

01/07/2017

–

Other base metals; cermets; articles thereof

Molybdenum And Articles Thereof, Including Waste And Scrap – Other: – Bars And Rods, Other Than Those Obtained Simply By Sintering, Profiles, Plates, Sheets, Strip And Foil: Other

81029590

18%

–

01/07/2017

–

Understanding Fabrication HSN Code: A Detailed Guide

The term “fabrication” in a commercial context refers to the process of manufacturing or assembling products, often from raw materials or components. This can involve various processes like cutting, shaping, welding, and assembling different materials, particularly metals. Therefore, there isn’t a single HSN code for “fabrication” as it’s a process rather than a specific good. Instead, the HSN code will depend on the final product resulting from the fabrication process and the materials used.

The provided data gives us a few clues related to fabricated metal products:

94032090: Other Furniture And Parts Thereof – Other Metal Furniture: Other. This HSN code covers metal furniture that has undergone a fabrication process. The GST rate is 18% (effective 15/11/2017 and 01/07/2017).
94039000: Other Furniture And Parts Thereof – Parts. This code includes parts of furniture, which would also involve fabrication. The GST rate is 18% (effective 15/11/2017 and 01/07/2017).
76109030: Aluminium Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Towers, Lattice Masts, Roofs, Roofing Frameworks, Doors And Windows And Their Frames And Thresholds For Doors,¹ Balu. This HSN code specifically covers fabricated aluminium structures and their parts, with a GST rate of 18% (effective 01/07/2017).
81029590: Molybdenum And Articles Thereof, Including Waste And Scrap – Other: – Bars And Rods, Other Than Those Obtained Simply By Sintering, Profiles, Plates, Sheets, Strip And Foil: Other. This code includes fabricated articles of molybdenum, such as bars, rods, plates, etc., with an 18% GST rate (effective 01/07/2017).

These examples illustrate that the HSN code for a fabricated item is determined by what is being fabricated (furniture, structural components, articles of a specific metal) and the material used (metal, aluminium, molybdenum). The “fabrication” process itself doesn’t have a unique HSN code.

Therefore, when dealing with the GST and HSN classification of fabricated goods, it’s crucial to identify the final product and its primary material to determine the correct HSN code.

FAQs

Is there a specific HSN code for the “fabrication” process itself?

No, “fabrication” is a manufacturing process, not a specific good. The HSN code applies to the final fabricated product, not the process.

Under which HSN chapter would fabricated metal furniture be classified?

Fabricated metal furniture is classified under Chapter 94 (Furniture; bedding, mattresses…), specifically under headings like 9403.

What is the HSN code for fabricated aluminium structures?

Fabricated aluminium structures and their parts fall under HSN code 76109030.

Would fabricated parts of furniture have the same HSN code as the finished furniture?

Not necessarily. While finished metal furniture might be 94032090, parts of furniture, regardless of material, can be classified under HSN code 94039000.

How do I determine the correct HSN code for a fabricated item?

To determine the correct HSN code, you need to identify the final product resulting from the fabrication process and the primary material used. Then, refer to the relevant chapter in the HSN code based on the product type and material.

Fabrication HSN Code