Flush tank HSN Code, Applicability, HSN Code and GST Rate on Flush tank

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Services	Septic Tank Emptying And Cleaning Services	999412	12/18	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020.	25/01/2018	–
Structural Metal Product, Tank, Reservoir And Steam Generator Manufacturing Services	998871	1.5/5/12/18	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.”	1/10/2019 25/01/2018 13/10/2017 22/08/2017	–
Wood and articles of wood; wood charcoal	Frames And Thresholds Of Flush Doors	44182120	18%	–	–	–
Flush Doors	44182910	18%	–	–	–
Builders` Joinery And Carpentry Of Wood, Including Cellular Wood Panels, Assembled Flooring Panels, Shingles And Shakes – Doors And Their Frames And Thresholds: Flush Doors	44182010	18%	–	25/01/2018 15/11/2017	–
Flush Doors	44182110	18%	–	–	–
Builders` Joinery And Carpentry Of Wood, Including Cellular Wood Panels, Assembled Flooring Panels, Shingles And Shakes – Doors And Their Frames And Thresholds: Frames And Thresholds Of Flush Doors	44182020	18%	–	25/01/2018 15/11/2017	–
Frames And Thresholds Of Flush Doors	44182920	18%	–	–	–
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds	Railway Or Tramway Goods Vans And Wagons, Not Self-Propelled – Tank Wagons And The Like : Four Wheeler Tank Wagons Of Pay-Load Exceeding 23 Tonnes	86061010	18%	–	01/10/2019	–
Railway Or Tramway Goods Vans And Wagons, Not Self-Propelled – Tank Wagons And The Like : Eight Wheeler Tank Wagons Of Pay-Load Not Exceeding 60 Tonnes	86061020	18%	–	01/10/2019	–
Tank Wagons And The Like	860610	18%	–	01/10/2019	–
Railway Or Tramway Goods Vans And Wagons, Not Self-Propelled – Railway Or Tramway Goods Vans And Wagons, Not Self-Propelled – Tank Wagons And The Like : Other	86061090	18%	–	01/10/2019	–
Articles of iron or steel	Reservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment	730900	18%	–	01/07/2017	–
Reservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment	7309	18%	–	01/07/2017	–
Reservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment – Reserv	73090030	18%	–	01/07/2017	–
Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip	73102110	18%	–	01/07/2017	–
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Taps, Cocks, Valves And Similar Appliances For Pipes, Boiler Shells, Tanks, Vats Or The Like, Including Pressure-Reducing Valves And Thermostatically Controlled Valves – Other Appliances: Other	84818090	18%	–	01/07/2017	–
Taps, Cocks, Valves And Similar Appliances For Pipes, Boiler Shells, Tanks, Vats Or The Like, Including Pressure-Reducing Valves And Thermostatically Controlled Valves – Other Appliances: Expansion Valves And Solenoid Valves For Refrigerating And Air Cond	84818050	18%	–	01/07/2017	–
Taps, Cocks, Valves And Similar Appliances For Pipes, Boiler Shells, Tanks, Vats Or The Like, Including Pressure-Reducing Valves And Thermostatically Controlled Valves – Other Appliances: Taps, Cocks And Similar Appliances Of Iron Or Steel	84818010	18%	–	01/07/2017	–
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof	Tanks And Other Armoured Fighting Vehicles, Motorised, Whether Or Not Fitted With Weapons, And Parts Of Such Vehicles	87100000	12%	Nil	01/08/2019	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Services

Septic Tank Emptying And Cleaning Services

999412

12/18

Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020.

25/01/2018

–

Structural Metal Product, Tank, Reservoir And Steam Generator Manufacturing Services

998871

1.5/5/12/18

Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.”

1/10/2019 25/01/2018 13/10/2017 22/08/2017

–

Wood and articles of wood; wood charcoal

Frames And Thresholds Of Flush Doors

44182120

18%

–

Flush Doors

44182910

18%

–

Builders` Joinery And Carpentry Of Wood, Including Cellular Wood Panels, Assembled Flooring Panels, Shingles And Shakes – Doors And Their Frames And Thresholds: Flush Doors

44182010

18%

–

25/01/2018 15/11/2017

–

Flush Doors

44182110

18%

–

Builders` Joinery And Carpentry Of Wood, Including Cellular Wood Panels, Assembled Flooring Panels, Shingles And Shakes – Doors And Their Frames And Thresholds: Frames And Thresholds Of Flush Doors

44182020

18%

–

25/01/2018 15/11/2017

–

Frames And Thresholds Of Flush Doors

44182920

18%

–

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds

Railway Or Tramway Goods Vans And Wagons, Not Self-Propelled – Tank Wagons And The Like : Four Wheeler Tank Wagons Of Pay-Load Exceeding 23 Tonnes

86061010

18%

–

01/10/2019

–

Railway Or Tramway Goods Vans And Wagons, Not Self-Propelled – Tank Wagons And The Like : Eight Wheeler Tank Wagons Of Pay-Load Not Exceeding 60 Tonnes

86061020

18%

–

01/10/2019

–

Tank Wagons And The Like

860610

18%

–

01/10/2019

–

Railway Or Tramway Goods Vans And Wagons, Not Self-Propelled – Railway Or Tramway Goods Vans And Wagons, Not Self-Propelled – Tank Wagons And The Like : Other

86061090

18%

–

01/10/2019

–

Articles of iron or steel

Reservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment

730900

18%

–

01/07/2017

–

7309

18%

–

01/07/2017

–

73090030

18%

–

01/07/2017

–

Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip

73102110

18%

–

01/07/2017

–

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Taps, Cocks, Valves And Similar Appliances For Pipes, Boiler Shells, Tanks, Vats Or The Like, Including Pressure-Reducing Valves And Thermostatically Controlled Valves – Other Appliances: Other

84818090

18%

–

01/07/2017

–

Taps, Cocks, Valves And Similar Appliances For Pipes, Boiler Shells, Tanks, Vats Or The Like, Including Pressure-Reducing Valves And Thermostatically Controlled Valves – Other Appliances: Expansion Valves And Solenoid Valves For Refrigerating And Air Cond

84818050

18%

–

01/07/2017

–

Taps, Cocks, Valves And Similar Appliances For Pipes, Boiler Shells, Tanks, Vats Or The Like, Including Pressure-Reducing Valves And Thermostatically Controlled Valves – Other Appliances: Taps, Cocks And Similar Appliances Of Iron Or Steel

84818010

18%

–

01/07/2017

–

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Tanks And Other Armoured Fighting Vehicles, Motorised, Whether Or Not Fitted With Weapons, And Parts Of Such Vehicles

87100000

12%

Nil

01/08/2019

–

Understanding the Flush Tank HSN Code

The provided data, when combined with general HSN classifications for sanitary ware, clearly points to two main categories for flush tanks based on their material:

Ceramic Flush Tanks: These are common in many bathrooms due to their durability and aesthetic appeal.
- They fall under Chapter 69: Ceramic products.
- Specifically, HSN 6910 covers “Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.”
- Further breakdown often includes 69101000 for “Of porcelain or china” and 69109000 for “Other” ceramic sanitary fixtures, which would include flush tanks not made of porcelain or china.
- Both ceramic and porcelain flush tanks under HSN 6910 typically attract an 18% GST rate, effective from November 15, 2017.
Plastic Flush Tanks: These are widely used, especially for concealed cisterns or more economical options.
- They fall under Chapter 39: Plastics and articles thereof.
- Specifically, HSN 3922 covers “Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.”
- The sub-heading 39229000 generally covers “Other” plastic sanitary ware, including flushing cisterns.
- Plastic flush tanks under HSN 3922 also attract an 18% GST rate, effective from November 15, 2017.

While the data also mentions services like “Septic Tank Emptying And Cleaning Services” (9994) or “Structural Metal Product, Tank, Reservoir And Steam Generator Manufacturing Services” (9988), these are services or industrial tanks, not the flush tanks used in toilets. Similarly, “Flush Doors” (4418) refer to wooden doors and are unrelated. Tanks of iron or steel (7309, 7310) are usually larger industrial or storage tanks.

In summary, when dealing with flush tanks for toilets, identify their material first. If it’s ceramic, use HSN 6910. If it’s plastic, use HSN 3922. In both cases, the applicable GST rate is 18%.

FAQs

What is the HSN code for a ceramic flush tank?

The HSN code for a ceramic flush tank is typically 6910.

What is the GST rate for a ceramic flush tank?

The GST rate for a ceramic flush tank is 18%.

What is the HSN code for a plastic flush tank?

The HSN code for a plastic flush tank is typically 39229000.

When did the 18% GST rate for flush tanks become effective?

The 18% GST rate for both ceramic and plastic flush tanks became effective on November 15, 2017.

What about flush plates or push buttons for concealed flush tanks?

Flush plates or push buttons, especially if made of plastic, might fall under 39229000 as “other sanitary ware of plastics” or specific HSN for parts of sanitary ware.

Flush tank HSN Code

Understanding the Flush Tank HSN Code

HSN Code of similar products

FAQs

What is the HSN code for a ceramic flush tank?

What is the GST rate for a ceramic flush tank?

What is the HSN code for a plastic flush tank?

When did the 18% GST rate for flush tanks become effective?

What about flush plates or push buttons for concealed flush tanks?