Fastener HSN Code

Understand Fastener HSN Code and GST Rate

The term “fastener” encompasses a wide variety of items used to join or secure objects. Consequently, the Harmonized System of Nomenclature (HSN) code and the Goods and Services Tax (GST) rate applicable to fasteners depend on the specific type of fastener. Based on the provided data, let’s examine the HSN classifications and GST implications for different kinds of fasteners.

Identify HSN Codes for Various Fasteners

The data lists HSN codes for several types of fasteners, falling under different chapters:

• Chapter 96 (Miscellaneous manufactured articles) covers various fasteners used in apparel and other applications:
  • 9606: This heading includes buttons, press-fasteners, snap-fasteners and press-studs, button moulds, other parts of these articles, and button blanks. Specific sub-codes within this heading show varying GST rates:
    • 96062200: Buttons of base metals, not covered with textile material, have an 18% GST rate.
    • 96062100: Buttons of plastics, not covered with textile material, have an 18% GST rate.
    • 96063090: Other button moulds and other parts of buttons; other button blanks, have a 0% GST rate.
    • 9606100: Press-fasteners, snap-fasteners, and press-studs and parts thereof (general heading).
    • 96061010: Press-fasteners, snap-fasteners, and press-studs, have a 0% GST rate.
    • 96062910: Other buttons of coconut shell or wood, have a 0% GST rate.
    • 96063010: Button blanks, have a 0% GST rate.
    • 96062990: Other buttons, other, have a 0% GST rate.
    • 96061020: Parts of press-fasteners, snap-fasteners, and press-studs, have a 0% GST rate.
  • 9607: This heading covers slide fasteners (zippers) and parts thereof:
    • 96071990: Other slide fasteners, other, have a 12% GST rate (effective 1/10/2019).
    • 96071910: Zip fasteners, other, have a 12% GST rate (effective 1/10/2019).
    • 96072000: Parts of slide fasteners, have a 12% GST rate (effective 1/10/2019).
    • 96071110: Zip fasteners fitted with chain scoops of base metal, have a 12% GST rate (effective 1/10/2019).
    • 9607: A broader heading for slide fasteners, with a 12% GST rate (effective 1/10/2019).
    • 96071190: Other slide fasteners fitted with chain scoops of base metal, have a 12% GST rate (effective 1/10/2019).
• Chapter 73 (Articles of iron or steel) covers fasteners used in machinery:
  • 73269020: Other articles of iron or steel, specifically belt fasteners for machinery belts, have an 18% GST rate.

Applicable GST Rates for Fasteners

The GST rates for fasteners vary depending on their type and material:

• 0%: For button blanks, button moulds and other parts of certain buttons, press-fasteners, snap-fasteners, press-studs and their parts, and buttons of coconut shell or wood.
• 12%: For slide fasteners (zippers) and their parts.
• 18%: For buttons of base metals or plastics (not covered with textile material), and belt fasteners for machinery belts made of iron or steel.

There is no CESS mentioned for any of these fastener categories. The effective dates vary, with most being July 1, 2017, while slide fasteners and their parts had a rate change effective October 1, 2019 (initially 27/07/2018).