Filter element HSN Code
GST rates and HSN code for Filter element.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Tobacco and manufactured tobacco substitutes | Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Cigarettes, Containing Tobacco : Filter Cigarettes Of Length (Including The Length Of The Filter, The Length Of Filter Being 11 Millimetres Or Its Actual Length, Whichever | 24022050 | 28% | – | 01/07/2017 | – |
| Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Cigarettes, Containing Tobacco : Filter Cigarettes Of Length (Including The Length Of The Filter, The Length Of Filter Being 11 Millimetres Or Its Actual Length, Whichever | 24022040 | 28% | – | 01/07/2017 | – | |
| Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Cigarettes, Containing Tobacco : Filter Cigarettes Of Length (Including The Length Of The Filter, The Length Of Filter Being 11 Millimetres Or Its Actual Length, Whichever | 24022030 | 28% | – | 01/07/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Articles Of Stone Or Of Other Mineral Substances (Including Carbon Fibres, Articles Of Carbon Fibres And Articles Of Peat), Not Elsewhere Specified Or Included Non-Electrical Articles Of Graphite Or Other Carbon: Graphite Filter Candle | 68151010 | 18% | – | 01/01/2019 1/01/2019 15/11/2017 | – |
| (waste and scrap) paper or paperboard | Filter Blocks, Slabs And Plates, Of Paper Pulp | 48120000 | 18% | – | 01/07/2017 | – |
| Filter Blocks, Slabs And Plates, Of Paper Pulp | 4812 | 18% | – | 01/07/2017 | – | |
| Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter – Testliner (Recycled Liner Board) : Filter Paper And Paperboard | 48054000 | 12% | – | 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 – Filter Paper And Paperboard | 48232000 | 18% | – | 01/07/2017 | – | |
| Lead and articles thereof | Unwrought Lead – Other: Containing By Weight Antimony As The Principal Other Element | 78019100 | 18% | – | 01/07/2017 | – |
| Glass and glassware | Signalling Glassware And Optical Elements Of Glass (Other Than Those Of Heading 7015), Not Optically Worked – Signalling Glassware And Optical Elements Of Glass (Other Than Those Of Heading 7015), Not Optically Worked: Signalling Glassware | 70140010 | 18% | – | 15/11/2017 | – |
| Fertilizers | Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Other : Mineral | 31059010 | 5% | – | 01/07/2017 | – |
| Mineral Or Chemical Fertilisers Containing Two Or Three Of The Fertilising Elements Nitrogen, Phosphorus And Potassium; Other Fertilisers; Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg | 3105 | 18% | – | 01/07/2017 | – | |
| Mineral Or Chemical Fertilisers Containing Two Or Three Of The Fertilising Elements Nitrogen, Phosphorus And Potassium; Other Fertilisers; Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg, Which Are Clearly Not To Be Used As Fertilizers | 3105 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Air Conditioning Machines, Comprising A Motor- Driven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated | 8415 | 28% | – | 01/07/2017 | – |
| Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated – Other : Not Incorporating A Refrigerating Unit : Other | 84158390 | 28% | – | 01/07/2017 | – | |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th | 90014090 | 18% | – | 01/07/2017 | – |
| Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th | 90014010 | 18% | – | 01/07/2017 | – | |
| Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Tha | 90015000 | 18% | – | 01/07/2017 | – | |
| Miscellaneous chemical products | C Hemical Elements Doped For Use I N Electronics, In The Form Of Discs, Wafers Or Similar Forms; Chemical Compounds Doped For Use In Electronics | 3818 | 12% | – | 01/07/2017 | – |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Radioactive Chemical Elements And Radioactive Isotopes (Including The Fissile Or Fertile Chemical Elements And Isotopes) And Their Compounds; Mixtures And Residues Containing These Products – Uranium Depleted In U235 And Its Compounds; Thorium And Its Com | 28443090 | 18% | – | 01/07/2017 | – |
Understanding the “Filter Element” HSN Code for GST
For businesses in India dealing with “filter elements,” understanding the correct HSN (Harmonized System of Nomenclature) code is vital for accurate GST compliance and smooth trade operations. The term “filter element” is broad and can refer to components for various filtration purposes, making precise classification essential. Let’s delve into the relevant HSN codes and GST rates.
Deciphering the Filter Element HSN Code and GST Rate
The HSN classification for “filter elements” is diverse, largely dependent on the material they are made from and their specific application. Chapters like 68 (Stone/Mineral substances), 48 (Paper/Paperboard), and even 24 (Tobacco) can contain relevant entries.
Based on the provided data, here are the key HSN codes associated with various “filter elements”:
- For Filter Blocks, Slabs, and Plates of Paper Pulp:
- 48120000: “Filter Blocks, Slabs And Plates, Of Paper Pulp.” These directly describe a common form of filter element. They attract an 18% GST rate, effective from July 1, 2017.
- 4812: This broader heading for “Filter Blocks, Slabs And Plates, Of Paper Pulp” also shows an 18% rate.
- For Filter Paper and Paperboard (Uncoated, in Rolls or Sheets):
- 48054000: “Filter Paper And Paperboard.” These materials are used to make filter elements. They attract a 12% GST rate, effective from July 1, 2017.
- For Other Filter Paper and Paperboard (Cut to Size/Shape, etc.):
- 48232000: “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 – Filter Paper And Paperboard.” This covers processed filter paper/paperboard. These attract an 18% GST rate, effective from July 1, 2017.
- For Graphite Filter Candles (Articles of Stone or Other Mineral Substances):
- 68151010: “Articles Of Stone Or Of Other Mineral Substances (Including Carbon Fibres… ) – Non-Electrical Articles Of Graphite Or Other Carbon: Graphite Filter Candle.” These are specialized filter elements. They attract an 18% GST rate, with an effective date of January 1, 2019, from earlier revisions.
It is crucial to distinguish these “filter elements” from other “filter” related entries in the data that are not generic filter elements for machinery or liquids:
- 24022030, 24022040, 24022050: These are for “Filter Cigarettes,” where “filter” refers to a component of a tobacco product, not a separate industrial or household filter element. These attract a 28% GST rate.
Why HSN Codes are Essential for Your Filter Business
Accurate HSN code classification is fundamental for several reasons:
- GST Compliance: The HSN code directly determines the applicable GST rate, ensuring businesses charge and remit the correct amount of tax to the government, avoiding penalties.
- Transparent Pricing: Clear HSN codes contribute to transparent pricing throughout the supply chain.
- Seamless Trade: HSN codes provide a universal language for goods, simplifying customs procedures for both domestic and international trade, reducing delays and errors.
- Inventory Management: Proper classification aids in efficient inventory tracking, procurement, and overall supply chain management.
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