Frame HSN Code
GST rates and HSN code for Frame.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof – Other Seats, With Wooden Frames: Upholstered | 94016100 | 18% | – | 15/11/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Portal Or Pedestal Jib Cranes | 84263000 | 18% | – | 01/07/2017 | – |
| Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Other Machinery : Other: Ropeway And Telphers | 84269910 | 18% | – | 01/07/2017 | – | |
| Reeds For Looms, Healds And Heald-Frames | 844842 | 18% | – | 01/07/2017 | – | |
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Parts And Accessories Of Vehicles Of Headings 8711To 8713 Other : Frames And Forks, And Parts Thereof | 87149100 | 28% | Nil | 01/08/2019 1/07/2017 | – |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Millstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting, Hand Sharpening Or Polishing Stones, And Parts Thereof, Of Natural Stone, Of Agglomerated Natural Or Artificial Abrasives, | 68041000 | 18% | – | 01/07/2017 | – |
| Millstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting, Hand Sharpening Or Polishing Stones, And Parts Thereof, Of Natural Stone, Of Agglomerated Natural Or Artificial Abrasives, | 68042110 | 18% | – | 01/07/2017 | – | |
| Miscellaneous articles of base metal | Clasps, Frames With Clasps, Buckles, Buckle-Clasps, Hooks, Eyes, Eyelets And The Like, Of Base Metal, Of A Kind Used For Clothing, Footwear, Awnings, Handbags, Travel Goods Or Other Made Up Articles; Tubular Or Bifurcated Rivets, Of Base Metal; Beads And | 83089011 | 18% | – | 01/07/2017 | – |
| Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal – Locks Of A Kind Used For Motor Vehicles | 83012000 | 18% | – | 01/07/2017 | – | |
| Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Bells, Gongs And The Like | 83061000 | 12% | – | 22/09/2017 | – | |
| Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Photograph, Picture Or Similar Frames; Mirrors | 83063000 | 12% | – | 22/09/2017 | – | |
| Clasps, Frames With Clasps, Buckles, Buckle-Clasps, Hooks, Eyes, Eyelets And The Like, Of Base Metal, Of A Kind Used For Clothing, Footwear, Awnings, Handbags, Travel Goods Or Other Made Up Articles; Tubular Or Bifurcated Rivets, Of Base Metal; Beads And | 83089031 | 18% | – | 01/07/2017 | – | |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Hand Tools (Including Glaziers Diamonds), Not Elsewhere Specified Or Included; Blow Lamps; Vices; Clamps And The Like, Other Than Accessories For And Parts Of, Machine Tools; Anvils; Portable Forges; Hand- Or Pedal- Operated Grinding Wheels With Framework | 82057000 | 18% | – | 01/07/2017 | – |
| Hand Tools (Including Glaziers Diamonds), Not Elsewhere Specified Or Included; Blow Lamps; Vices; Clamps And The Like, Other Than Accessories For And Parts Of, Machine Tools; Anvils; Portable Forges; Hand- Or Pedal- Operated Grinding Wheels With Framework | 82055910 | 18% | – | 01/07/2017 | – | |
| Hand Tools (Including Glaziers Diamonds), Not Elsewhere Specified Or Included; Blow Lamps; Vices; Clamps And The Like, Other Than Accessories For And Parts Of, Machine Tools; Anvils; Portable Forges; Hand- Or Pedal- Operated Grinding Wheels With Framework | 82054000 | 18% | – | 01/07/2017 | – | |
| Hand Tools (Including Glaziers Diamonds), Not Elsewhere Specified Or Included; Blow Lamps; Vices; Clamps And The Like, Other Than Accessories For And Parts Of, Machine Tools; Anvils; Portable Forges; Hand- Or Pedal- Operated Grinding Wheels With Framework | 82055930 | 18% | – | 01/07/2017 | – | |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof – Frames And Mountings | 9003 | 12% | – | 15/11/2017 – 1/07/2017 | – |
| Glass and glassware | Glass Of Heading 7003, 7004 Or 7005, Bent, Edge-Worked, Engraved, Drilled, Enamelled Or Otherwise Worked, But Not Framed Or Fitted With Other Materials | 70060000 | 18% | – | 15/11/2017 | – |
| Aluminium and articles thereof | Aluminium Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Towers, Lattice Masts, Roofs, Roofing Frameworks, Doors And Windows And Their Frames And Thresholds For Doors, Balu | 76101000 | 28% | – | 01/07/2017 | – |
| Miscellaneous manufactured articles | Slates And Boards, With Writing Or Drawing Surfaces, Whether Or Not Framed | 96100000 | 0 | – | 01/07/2017 | – |
Understanding “Frame” HSN Codes: A Comprehensive Guide to GST
The term “frame” encompasses a vast array of products, from the literal frames around pictures and spectacles to the structural frameworks of machinery and furniture. For businesses navigating India’s GST (Goods and Services Tax) regime, accurately identifying the HSN (Harmonized System of Nomenclature) code for a specific “frame” is crucial for correct taxation and compliance.
Diverse Frames, Diverse HSN Classifications
The HSN code for a “frame” largely depends on its material, function, and the article it belongs to. Here’s a breakdown of common “frame” types and their corresponding HSN classifications:
1. Picture and Photograph Frames:
- HSN 83063000: This is a key HSN code for “Photograph, picture or similar frames; mirrors” made of base metal. These often include various decorative metal frames.
- HSN 4414: “Wooden frames for paintings, photographs, mirrors or similar objects” fall under this HSN, indicating their material.
- Other materials might lead to different classifications, for example, frames made of bone inlay might be under HSN 9601.
2. Spectacle, Goggle, and Similar Frames:
- HSN 9003: This chapter specifically covers “Frames and mountings for spectacles, goggles or the like, and parts thereof.” This includes:
- 90031100: Frames and mountings of plastics.
- 90031900: Frames and mountings of other materials.
- 90039000: Parts of such frames.
3. Furniture Frames:
- HSN 94016100: “Other seats, with wooden frames: upholstered” falls under this category, clearly indicating furniture with a wooden framework.
- More broadly, parts of other furniture might fall under HSN 9403, with subcategories like 94032090 (Other metal furniture parts) or 94036000 (Other wooden furniture).
4. Structural Frames (Building & Machinery):
- HSN 76101000: “Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (For example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns)” specifically covers aluminium door and window frames.
- HSN 73083000: Similar to aluminium, “Doors, windows and their frames and thresholds for doors” made of iron or steel also have a dedicated HSN code.
- HSN 8426: “Mobile lifting frames, straddle carriers and works trucks fitted with a crane” and other similar heavy machinery with structural frames are found here, with specific sub-codes like 84263000 (Portal or pedestal jib cranes) or 84269910 (Ropeway and telphers).
- HSN 844842: “Reeds for looms, healds and heald-frames” are frames specific to textile machinery.
- “Hand- or pedal-operated grinding wheels with framework” can be found under HSN 8205, such as 82057000.
5. Bicycle Frames:
- HSN 87149100: “Parts and accessories of vehicles of headings 8711 to 8713 (which include bicycles and other cycles) – Other: Frames and forks, and parts thereof” specifically covers bicycle frames.
Navigating GST Rates for Frames
The GST rates for “frames” vary significantly based on their HSN classification:
- 28% GST: Structural frames made of certain materials like Aluminium (HSN 76101000) for doors and windows, or iron/steel (HSN 73083000) often attract a higher GST rate. Bicycle frames (HSN 87149100) were initially 28%, but were reduced to 5% from August 1, 2019.
- 18% GST: Many types of frames, including:
- Upholstered seats with wooden frames (HSN 94016100).
- Mobile lifting frames and other machinery frames (HSN 8426, 8448).
- Clasps and frames with clasps of base metal (HSN 8308).
- Grinding wheels with frameworks (HSN 6804, 8205).
- Glass that is worked but not framed (HSN 70060000).
- Wooden picture frames (HSN 4414).
- 12% GST:
- Metal photograph, picture, or similar frames (HSN 83063000) and bells/gongs (HSN 83061000) generally have a 12% GST.
- Spectacle frames (HSN 9003) also fall under the 12% GST rate, with some sub-categories being 5% or 12% based on specific criteria.
- 0% GST: Some specific items, like slates and boards with writing/drawing surfaces (HSN 96100000), even if framed, can be exempt.
It’s clear that correctly identifying the function and material of a “frame” is paramount for businesses to ensure accurate GST compliance.
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