Flange HSN Code

Understanding the Flange HSN Code

Flanges are indispensable components in a multitude of industries, acting as crucial connectors for pipes, valves, pumps, and other equipment, enabling secure and leak-proof joints. For businesses involved in the manufacturing, supply, or trade of flanges in India, pinpointing the correct Harmonized System of Nomenclature (HSN) code is vital for seamless Goods and Services Tax (GST) compliance. The HSN code for a “flange” is not a single, fixed number; it depends primarily on the material from which the flange is made.

Let’s explore the various HSN classifications for flanges and their associated GST implications.

Classifying Flanges by Material: The Key to Correct HSN

The HSN system classifies flanges based on their primary material, as they often come as fittings for tubes, pipes, and hoses.

• Flanges of Iron or Steel: This is one of the most common categories for flanges, given the widespread use of iron and steel in piping systems. These are found under HSN Chapter 73, which covers “Articles of iron or steel.”
  • Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Flanges : Other: This general category for iron or steel flanges is classified under HSN 73079190.
  • Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other, Of Stainless Steel : Flanges: Specifically for flanges made of stainless steel, the HSN code is 73072100.
  • Both iron and steel flanges, including stainless steel flanges, attract an 18% GST rate, effective from July 1, 2017.
• Flanges of Plastics: Flanges made from various plastic materials are also common, particularly in less demanding applications or for specific chemical resistance. These are classified under HSN Chapter 39, which covers “Plastics and articles thereof.”
  • Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics: The data shows that “Flanges” are explicitly mentioned as “Fittings therefor” within this broader category.
  • Various sub-categories under HSN 3917 cover plastic tubes, pipes, hoses, and their fittings, including flanges, depending on the type of plastic (e.g., polymers of ethylene, vinyl plastics, cellulose nitrate, etc.) and whether they are rigid or reinforced. Examples include:
    • 39172930 (Tubes of Cellulose Nitrate and Celluloid)
    • 39173210 (Other, Not Reinforced, Without Fittings, of Condensation or Rearrangement Polymerization products)
    • 39173300 (Other, Not Reinforced, With Fittings)
    • 39172110 (Tubes of Polyethylene)
    • 39173990 (Other Tubes, Pipes and Hoses: Other: Other)
  • All plastic flanges and their associated pipe fittings generally attract an 18% GST rate, effective from July 1, 2017.
• Flanges of Vulcanised Rubber: Flanges made of rubber, particularly vulcanised rubber, are used in applications requiring flexibility or specific sealing properties. These are classified under HSN Chapter 40, which covers “Rubber and articles thereof.”
  • Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges): Similar to plastics, flanges are identified as “fittings” within this category.
  • Specific sub-categories under HSN 4009 cover rubber tubes, pipes, and hoses, and their fittings including flanges, depending on whether they are reinforced (e.g., with textile or metal materials) or not. Examples include:
    • 40091100 (Not Reinforced, Without Fittings)
    • 40093200 (Reinforced with Textile Materials, With Fittings)
    • 40092100 (Reinforced with Metal, Without Fittings)
    • 40094100 (Reinforced with Other Materials, Without Fittings)
    • 40093100 (Reinforced with Textile Materials, Without Fittings)
  • All vulcanised rubber flanges and their associated pipe fittings generally attract an 18% GST rate, effective from July 1, 2017.

Why Accurate HSN Codes for Flanges Are Essential

• Ensuring GST Compliance: Correct HSN application is fundamental for businesses to accurately calculate, collect, and remit GST, thereby avoiding potential penalties and legal complications.
• Facilitating Seamless Trade: The globally standardized HSN codes simplify both domestic and international trade, making it easier to classify and transport flanges.
• Streamlining Business Operations: Precise HSN classification significantly aids in efficient inventory management, accurate invoicing, and simpler tax filing procedures for businesses dealing with flanges.