Gate valve HSN Code

Gate valves are indispensable components in piping systems across various industries, including water supply, oil and gas, manufacturing, and fire protection. They function by lifting a barrier, or “gate,” out of the fluid’s path, providing a full bore flow with minimal pressure drop when fully open. For businesses involved in the manufacturing, trade, or installation of gate valves in India, understanding their correct Harmonized System of Nomenclature (HSN) code and associated Goods and Services Tax (GST) rates is crucial for compliance.

The HSN Code for Gate Valves

Gate valves, as mechanical appliances that control the flow of liquids or gases in pipes, boiler shells, tanks, or vats, primarily fall under Chapter 84 of the HSN. This chapter encompasses “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

Specifically, within Chapter 84, the most relevant HSN heading for gate valves is 8481:

8481: “Taps, Cocks, Valves And Similar Appliances For Pipes, Boiler Shells, Tanks, Vats Or The Like, Including Pressure-Reducing Valves And Thermostatically Controlled Valves.”

Under this broad heading, several sub-codes are applicable to different types of valves, and thus, to gate valves, depending on their specific characteristics:

• 84818030: This is a highly relevant HSN code for gate valves, specifically covering “Industrial Valves (Excluding Pressure-Reducing Valves, And Thermostatically Controlled Valves).” Since gate valves are widely used in industrial applications and are not typically pressure-reducing or thermostatically controlled, this sub-code often applies.
• 84818010: This sub-code applies to “Taps, Cocks And Similar Appliances Of Iron Or Steel.” Many gate valves are made of iron or steel, making this a potential classification, especially for standard types.
• 84818090: This is a general “Other” category for “Other Appliances” within HSN 8481 that are not specifically mentioned elsewhere. If a gate valve doesn’t fit a more precise sub-code, it may fall here.
• 84819090: This code is for “Parts” of valves under heading 8481, specifically “Other” parts. If you are dealing with components of a gate valve, this HSN might apply.

It’s important to differentiate gate valves from other types of valves mentioned in the data, which have distinct HSN codes, even if they fall under the broader Chapter 84:

• 84099911 / 84099111: These codes are for “Valves, Inlet And Exhaust” suitable for internal combustion engines. Gate valves are not typically used in this application.
• 84158190 / 84158128 / 84158110: These HSNs pertain to valves incorporated in air conditioning machines, such as those for reversal of cooling or heat cycles.
• 84813000: This is specifically for “Check (Non-Return) Valves,” which have a different function than gate valves.
• 84814000: This is for “Safety Or Relief Valves,” which are designed for pressure release.
• 84818050: This code refers to “Expansion Valves And Solenoid Valves For Refrigerating And Air Conditioning Appliances.”
• 84752900: This is for machines used in manufacturing or hot working glass or glassware, which might include valve components but is not for the gate valve itself.

Furthermore, the data includes “Thermionic, Cold Cathode Or Photo-Cathode Valves And Tubes” under Chapter 85 (Electrical machinery and equipment), which are entirely different electronic components and not mechanical gate valves. Similarly, “Valve Spring Steel Quality” under Chapter 72 refers to the raw material (iron and steel) used to make valve springs, not the valve assembly.

Therefore, for a typical industrial gate valve, the HSN code will most likely be within the 8481 heading, with 84818030 being a strong candidate for industrial-specific gate valves.

Understanding the GST Rate on Gate Valves

Based on the provided data, the GST rate for gate valves and similar mechanical valves is consistent:

• Most sub-categories under HSN 8481, including those for “Taps, Cocks, Valves And Similar Appliances For Pipes, Boiler Shells, Tanks, Vats Or The Like,” attract an 18% GST rate. This includes industrial valves (84818030), taps and cocks of iron or steel (84818010), expansion and solenoid valves (84818050), check valves (84813000), and safety or relief valves (84814000), as well as general “Other” appliances (84818090).
• Parts suitable for use with internal combustion engines (HSN 84099911 and 84099111) are subject to a higher 28% GST rate. However, this is for engine valves, not general pipeline gate valves.

Therefore, you can expect a 18% GST rate on the supply of most gate valves in India. This rate has been effective since July 1, 2017, with no CESS typically applicable.

Key Considerations for HSN Classification

To ensure accurate HSN classification and GST compliance for gate valves, always consider:

• Primary Function: Is it designed to open/close flow in a pipe or tank?
• Material: While many are iron or steel, the HSN 8481 covers various materials.
• Specific Type: Is it a check valve, a relief valve, or a general industrial valve?
• Application: Is it for an engine, an air conditioner, or a general piping system?

By carefully evaluating these aspects, businesses can confidently determine the correct HSN code and apply the appropriate GST rate for their gate valve products.