Understanding the Gasket HSN Code for GST

Gaskets play a crucial role in sealing applications across numerous industries. Understanding their correct HSN (Harmonized System of Nomenclature) code is vital for proper GST (Goods and Services Tax) classification in India. The HSN code for a gasket primarily depends on the material it’s made from.

Classifying Gaskets by Material

The provided data highlights that gaskets are categorized based on their composition, leading to different HSN codes and, in most cases, consistent GST rates.

Metal Gaskets and Combined Material Gaskets

For gaskets that are entirely made of metal, or those combining metal sheeting with other materials, you will look at Chapter 84, specifically related to “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

• HSN Code 8484: This main heading specifically covers “Gaskets And Similar Joints Of Metal Sheeting Combined With Other Material Or Of Two Or More Layers Of Metal; Sets Or Assortments Of Gaskets And Similar Joints, Dissimilar In Composition, Put Up In Pouches, Envelopes Or Similar Packings; Mechanical Seals.”
  • 848410: This broad sub-heading also covers “Gaskets And Similar Joints Of Metal Sheeting Combined With Other Material Or Of Two Or More Layers Of Metal.”
  • 84841090: This specific code falls under the “Gaskets And Similar Joints Of Metal Sheeting Combined With Other Material Or Of Two Or More Layers Of Metal” category.
  • 84842000: This code covers “Mechanical Seals,” which are a type of sealing device similar to a gasket.
  • All these HSN codes under 8484 carry an 18% GST rate, effective from November 15, 2017.

Asbestos Gaskets

If a gasket is made of asbestos, its HSN code falls under Chapter 68, “Articles of stone, plaster, cement, asbestos, mica or similar materials.”

• HSN Code 6812: This general heading includes “Fabricated Asbestos Fibres; Mixtures With A Basis Of Asbestos… Articles Of Such Mixtures Or Of Asbestos (For Example, Thread, Woven Fabric, Clothing, Headgear, Footwear, Gaskets), Whether Or Not Reinforced.”
  • Specific sub-headings such as 68126011, 68127000, 68125000, 68129990 (“Asbestos Packing Joints And Gaskets – Others”), 68129922 (“Asbestos Gaskets”), 68126090, 68129021, and 68129011 all specifically mention “Gaskets” made of asbestos or asbestos mixtures.
  • All asbestos-based gaskets typically have an 18% GST rate, with effective dates of November 15, 2017, and also July 1, 2017.

Rubber Gaskets and Seals

Gaskets made of vulcanised rubber are classified under Chapter 40, “Rubber and articles thereof.”

• HSN Code 401693: This section covers “Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Gaskets, Washers And Other Seals.”
  • Specific sub-headings include 40169310 (“Patches For Puncture Repair Of Self-Vulcanising Rubber Or A Rubber Backing”), 40169360 (“Plugs”), 40169330 (“Rubber Seals (Oil Seals And The Like)”), 40169350 (“Washers”), and 40169320 (“Rubber Rings (O-Ring)”). While not all are strictly “gaskets,” they are all sealing components.
  • These rubber gaskets and seals have an 18% GST rate, effective from November 15, 2017 (with earlier effective dates of September 22, 2017, for some).

Textile Gaskets

For gaskets made from textile materials, refer to Chapter 59, “Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.”

• HSN Code 59119020: This code specifically covers “Textile Products And Articles, For Technical Uses… Other : Gaskets, Washers, Polishing Discs And Other Machinery Parts Of Textile Articles.”
  • This category has a 12% GST rate, effective from July 1, 2017.

Gasket Lac

It’s important to distinguish the gasket itself from substances used in conjunction with gaskets.

• HSN Code 13011060: This refers to “Lac : Gasket Lac” which is a type of lac used for sealing. This falls under “Lac; gums, resins and other vegetable saps and extracts” and has a 5% GST rate, effective from July 1, 2017. This is not the physical gasket, but a related product.