Hydraulic hose HSN Code

Understanding the Hydraulic Hose HSN Code: A Guide for Businesses

Hydraulic hoses are vital components in a vast array of machinery and equipment, facilitating the transfer of hydraulic fluid under high pressure. From construction and agriculture to manufacturing and automotive industries, these hoses are indispensable. For businesses involved in their trade, understanding the correct HSN (Harmonized System of Nomenclature) code and the associated GST (Goods and Services Tax) rate is essential for seamless operations and tax compliance in India.

The HSN for Hydraulic Hoses

The classification of hydraulic hoses under the HSN system largely depends on their primary material composition and whether they are fitted with accessories.

• Chapter 40: Rubber and Articles Thereof Many hydraulic hoses are made of vulcanized rubber, often reinforced with textile or metal. These typically fall under HSN 4009: “Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).” This is the most common and appropriate chapter for rubber hydraulic hoses. Within this, various sub-categories exist based on reinforcement and fittings:
  • 40092100: Tubes, pipes and hoses, of vulcanised rubber, reinforced or otherwise combined only with metal, without fittings.
  • 40092200: Tubes, pipes and hoses, of vulcanised rubber, reinforced or otherwise combined only with metal, with fittings.
  • 40094100: Tubes, pipes and hoses, of vulcanised rubber, reinforced or otherwise combined with other materials, without fittings.
  • 40094200: Tubes, pipes and hoses, of vulcanised rubber, reinforced or otherwise combined with other materials, with fittings.
• Chapter 39: Plastics and Articles Thereof If the hydraulic hose is primarily made of plastic, it would fall under HSN 3917: “Tubes, pipes and hoses, and fittings therefor, of plastics.” Specific subheadings like 39173100 (Flexible tubes, pipes and hoses, of plastics, burst pressure >= 27.6 Mpa) can be relevant for high-pressure hydraulic hoses made of plastic.
• Chapter 59: Impregnated, Coated, Covered or Laminated Textile Fabrics Some hydraulic hoses might be classified under HSN 5909: “Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials.” This would typically apply to hoses where textile is the primary material and characteristics, even if reinforced. For example:
  • 59090010: Of cotton.
  • 59090090: Of other textile materials.
• Chapter 84: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances While the hoses themselves are not machinery, if a hydraulic hose is specifically identified as a part of a particular machine or system (like hydraulic power engines and motors, HSN 8412), it might occasionally be classified as a part of that machinery. However, this is less common for the hose itself when sold separately. For instance, 84122990 covers “Other engines and motors, hydraulic power engines and motors: other: other.” Additionally, parts of pneumatic or hydraulic tools might fall under 84679200.

Navigating the GST Rates for Hydraulic Hoses

The GST rate for hydraulic hoses largely depends on their HSN classification, which in turn is driven by their material.

• 18% GST: Most hydraulic hoses made of vulcanized rubber (HSN 4009) or plastics (HSN 3917) attract an 18% GST rate. This rate has been in effect since July 1, 2017, for most of these categories, and for some specific sub-headings like hydraulic brake fluids (HSN 38190010, 38190090) from November 15, 2017. Other related items like hydraulic oil (HSN 27101988) also fall under 18%.
• 12% GST: Hydraulic hoses primarily classified as “Textile hose piping and similar textile tubing” under HSN 5909 generally attract a 12% GST rate, effective from July 1, 2017.
• 5% or 28% (less common for hoses): Other “hydraulic” related products in the provided data, such as hydraulic lime (HSN 25223000) at 5% or hydraulic cements (HSN 25231000, 25232910) at 28%, are distinct products and not directly applicable to hydraulic hoses.

Given the potential for various materials and applications, businesses should carefully assess the specific composition and nature of their hydraulic hoses to ensure accurate HSN classification and GST application.