Grill HSN Code

Grilling the Details: Understand the HSN Code for Grills

The term “grill” can conjure up many images – from a backyard barbecue setup to a protective metal screen on a window. In the world of taxation and trade, this versatility means there isn’t a single “Grill HSN Code.” Instead, the HSN (Harmonized System of Nomenclature) classification for a “grill” depends entirely on its material, construction, and primary function. For businesses in India, understanding these distinctions is paramount for accurate GST (Goods and Services Tax) compliance.

Grill HSN Codes by Material and Type

The provided data primarily categorizes “grills” into two main types:

1. Wire Cloth, Grill, Netting, and Fencing: This is the most prominent category and refers to mesh-like structures, often used for protective barriers, sieving, or fencing. The HSN chapter depends on the metal:

• Iron or Steel (Chapter 73): This is the largest and most detailed category for grills made of iron or steel wire. These typically fall under HSN 7314.
  • 731418%: This broad code covers “Woven Cloth, Grill, Netting and Fencing, of Iron or Steel Wire; Expanded Metal of Iron or Steel”.
  • 731420%: This specifically addresses “Grill, Netting And Fencing, Welded At The Intersection,” with further sub-classifications based on wire thickness and mesh size (e.g., 73142090).
  • 73143900: “Other Grill, Netting And Fencing, Welded At The Intersection.”
  • 73144110 (Wire Netting), 73144190 (Other): For grills and netting plated or coated with zinc.
  • 73144210 (Wire Netting): For grills and netting coated with plastics.
  • 73144910 (Wire Netting), 73144990 (Other): For other grill, netting, and fencing not coated or plated.
  • 73145000: Specifically for “Expanded Metal” of iron or steel.
• Aluminium (Chapter 76): “Cloth, Grill, Netting And Fencing, Of Aluminium Wire” is classified under HSN 76169100.
• Copper (Chapter 74): “Cloth (Including Endless Bands), Grill And Netting, Of Copper Wire; Expanded Metal Of Copper” falls under HSN 7414.
  • 74142090 (Cloth: Other), 74149090 (Other: Other): Various sub-categories for copper wire grills and netting.
  • 74149020: Specifically for “Expanded Metal Of Copper And Copper Alloys.”

2. Grills as Appliances or Parts:

• Domestic Grilling Appliances (Chapter 73 or 85): While not explicitly detailed as “Grill” in the provided data, a BBQ grill or a kitchen griller would likely fall under appliances. Based on general HSN knowledge, for domestic use, these could be:
  • HSN 7321: For non-electric stoves, ranges, grates, cookers (including those with built-in boilers for heating), barbecues, braziers, gas rings, plate warmers, and similar non-electric household appliances, and their parts. This often applies to gas or charcoal BBQ grills.
  • HSN 8516: For electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes. This would apply to electric grillers.
• Catalysts in Grill Form (Chapter 71):
  • 71151000: “Catalysts In The Form Of Wire Cloth Or Grill, Of Platinum.” This is a highly specialized category.
• Machinery for making grills (Chapter 84):
  • 84633010: “Wire Grill Or Knitting Machine” for working metal.

GST Rates for Grills

The GST rates for “grill” products vary significantly based on their material and nature:

• 18% GST: Most iron or steel wire grills, netting, and fencing (HSN 7314) attract an 18% GST rate. This includes galvanized, plastic-coated, and welded varieties. Aluminium wire grills (HSN 76169100) also typically fall under 18%. Machines for making wire grills (HSN 84633010) are also at 18%.
• 0% GST: Interestingly, “Cloth (Including Endless Bands), Grill And Netting, Of Copper Wire; Expanded Metal Of Copper” (HSN 7414 and its sub-codes) show a 0% GST rate. This is a notable exception.
• 3% GST: “Catalysts In The Form Of Wire Cloth Or Grill, Of Platinum” (HSN 71151000) have a low 3% GST rate due to their precious metal content.
• Varying rates for Appliance-type Grills: While not directly in the provided data under a “grill” HSN specifically for appliances, household appliances for grilling (like BBQ grills) generally fall under HSN 7321 (for non-electric) or HSN 8516 (for electric). The GST for such domestic appliances is commonly 12% or 18%, depending on the specific appliance and its function.

Businesses must exercise diligence in correctly identifying the material and function of their “grill” products to ensure accurate HSN classification and proper GST application. Misclassification can lead to compliance issues.