Foundation bolt HSN Code
GST rates and HSN code for Foundation bolt.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of | 34039900 | 18% | – | 15/11/2017 | – |
| Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of | 34031100 | 18% | – | 15/11/2017 | – | |
| Lubricating Preparations (Including Cuttingoil Preparations , Bolt O R Nut Release Preparations, Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment | 3403 | 18% | – | 15/11/2017 | – | |
| Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of | 34039100 | 18% | – | 15/11/2017 | – | |
| Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of | 34031900 | 18% | – | 15/11/2017 | – | |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Pliers (Including Cutting Pliers), Pincers, Tweezers And Similar Tools | 82032000 | 18% | – | 01/07/2017 | – |
| Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Metal Cutting Shears And Similar Tools | 82033000 | 18% | – | 01/07/2017 | – | |
| Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Tools : Perforating Punches | 82034010 | 18% | – | 01/07/2017 | – | |
| Pipe-Cutters, Bolt Croppers, Perforating Punches And Similar Tools | 820340 | 18% | – | 01/07/2017 | – | |
| Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Files, Rasps And Similar Tools | 82031000 | 18% | – | 01/07/2017 | – | |
| Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Tools : Other | 82034090 | 18% | – | 01/07/2017 | – | |
| Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipecutters, Bolt Croppers, Perforating Punches And Similar Hand Tools | 8203 | 18% | – | 01/07/2017 | – | |
| Articles of iron or steel | Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel – Non-Threaded Articles : Other Washers | 73182200 | 18% | – | 01/07/2017 | – |
| Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel – Threaded Articles | 7318 | 18% | – | 01/07/2017 | – | |
| Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel – Threaded Articles : Coach Screws : Other | 73181190 | 18% | – | 01/07/2017 | – | |
| Services | Pile Driving And Foundation Services | 995451 | 1.5/5/7.5/12/18 | 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. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project; Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item; Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein; Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments,- (i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner- promoter, and (ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter. Explanation. – (i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale, (ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently. Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only; Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both; Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement; (Please refer to the illustrations in annexure III) Explanation. – 1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year. 2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received. 3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)]. Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019; Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised; Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.; | 01/04/2019 25/01/2018 13/10/2017 21/09/2017 22/08/2017 | – |
| Arms and ammunition; parts and accessories thereof | Bombs , Grenades, Torpedoes, Mines, Missiles, And Similar Munitions Of War And Parts Thereof; Cartridges And Other Ammunition And Projectiles And Parts Thereof, Including Shot And Cartridge Wads Cartridges For Riveting Or Similar Tools Or For Captive-Bolt | 93061000 | 18% | – | 01/07/2017 | – |
| Aluminium and articles thereof | Other Articles Of Aluminium – Nails, Tacks, Staples (Other Than Those Of Heading 8305), Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotter-Pmilar Articles | 76161000 | 18% | – | 01/07/2017 | – |
| Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | Textile Products And Articles, For Technical Uses, Specified In Note 7 To This Chapter – Bolting Cloth, Whether Or Not Made Up | 59112000 | 12% | – | 01/07/2017 | – |
| Copper and articles thereof | Screws; Bolts And Nuts | 741533 | 18% | – | 01/07/2017 | – |
Understanding HSN Codes for Foundation Bolts
Foundation bolts are essentially specialized fasteners that anchor structures to concrete foundations. Based on the provided data, we can classify them under headings for screws, bolts, and nuts, depending on their material.
Iron or Steel Foundation Bolts
Most foundation bolts are made from iron or steel. For these, the appropriate HSN code falls under Chapter 73, which covers “Articles of iron or steel.”
- HSN Code 7318: This broad category covers “Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel.”
- Specific Sub-headings under 7318:
- 731818: This HSN code applies to “Threaded Articles” in general, with a GST rate of 18%. This would be the most common classification for threaded foundation bolts.
- 73181190: More specifically, “Coach Screws: Other” also falls under this, with an 18% GST rate. While foundation bolts are not typically “coach screws,” this sub-heading shows the level of detail within threaded articles.
- 73182200: For “Non-Threaded Articles: Other Washers,” the GST rate is also 18%. While a foundation bolt itself is threaded, associated washers would fall here.
The GST rate for iron or steel screws, bolts, and nuts is consistently 18%, effective from July 1, 2017.
Aluminium Foundation Bolts
If a foundation bolt were to be made of aluminium, it would fall under Chapter 76, “Aluminium and articles thereof.”
- HSN Code 76161000: This code covers “Other Articles Of Aluminium – Nails, Tacks, Staples (Other Than Those Of Heading 8305), Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotter-Pins and similar articles.” The GST rate for these articles is 18%, effective from July 1, 2017.
Copper Foundation Bolts
For foundation bolts made of copper, refer to Chapter 74, “Copper and articles thereof.”
- HSN Code 741533: This general HSN code for “Screws; Bolts And Nuts” of copper has an 18% GST rate, effective from July 1, 2017.
Services Related to Foundation Work
It is important to distinguish between the physical bolt and the services involved in installing it.
- HSN Code 995451: “Pile Driving And Foundation Services” fall under services. These services have varying GST rates (1.5/5/7.5/12/18%), depending on specific conditions and whether they relate to affordable housing or government projects. The general effective date for these rates is April 1, 2019, with various revisions on earlier dates.
What About Other “Bolt” Related HSN Codes?
The provided data also lists other HSN codes containing the term “bolt” but these relate to different types of goods or services.
- Chapter 34 (Lubricating Preparations): HSN codes like 34039900, 34031100, 340318, 34039100, and 34031900 relate to “Bolt Or Nut Release Preparations” (lubricants), not the foundation bolts themselves. These have an 18% GST rate.
- Chapter 82 (Tools): HSN codes such as 82032000, 82033000, 82034010, 820340, 82031000, 82034090, and 8203 relate to tools like “Bolt Croppers,” not the actual bolts. These also carry an 18% GST rate.
- Chapter 93 (Arms and Ammunition): HSN code 93061000 refers to “Cartridges For Riveting Or Similar Tools Or For Captive-Bolt” guns. This is also not a foundation bolt but a component of a specific tool. This has an 18% GST rate.
- Chapter 59 (Impregnated, Coated, Covered or Laminated Textile Fabrics): HSN code 59112000 for “Bolting Cloth” is a textile product, completely unrelated to foundation bolts. This has a 12% GST rate.
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