Iron rack HSN Code
GST rates and HSN code for Iron rack.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of <strong>iron</strong> or steel | Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73021010 | 18% | – | 01/07/2017 | – |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73024000 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73029010 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73021020 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73021090 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73029090 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish- Plates, Chairs, Chair Wedges, Sole Plates | 7302 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73023000 | 18% | – | 01/07/2017 | – | |
| Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel – Threaded Articles | 7318 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipeline — Welded, Of Stailess Steel | 73061100 | 18% | – | 01/07/2017 | – | |
| Reservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment | 730900 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Other, Of Circular Cross-Section, Of Iorn Or Non-Alloy Steel: — Other — Above 114.3 Mm But Up To 219.1 Mm Outer Diameter: —- Other | 73043929 | 18% | – | 01/07/2017 | – | |
| Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other | 73239190 | 18% | – | 01/07/2017 | – | |
| Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Other | 73239490 | 18% | – | 01/07/2017 | – | |
| Other Articles Of Iron Or Steel – Forged Or Stamped, But Not Further Worked : Other : For Automobiles And Earth Moving Equipments | 73261910 | 18% | – | 01/07/2017 | – | |
| Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other, Longitudinally Welded | 73051221 | 18% | – | 01/07/2017 | – | |
| Ores, slag and ash | Slag, Ash And Residues (Other Than From The Manufacture Of Iron Or Steel), Containing Arsenic, Metals Or Their Compounds – Other: Containing Antimony , Beryllium, Cadmium, Chromium Or Their Mixtures | 26209100 | 18% | – | 01/07/2017 | – |
| <strong>Iron</strong> and steel | Angles, Shapes And Sections Of Iron Or Non-Alloy Steel – Other: Other : Forged | 72169940 | 18% | – | 01/07/2017 | – |
| Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Not Clad, Plated Or Coated – Not Further Worked Than Cold-Rolled (Cold-Reduced) : Containing By Weight Less Than 0.25% Of Carbon: Strip | 72112350 | 18% | – | 01/07/2017 | – | |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Chlorides, Chloride Oxides And Chloride Hydroxides; Bromides And Bromide Oxides; Iodides And Iodide Oxides – Other Chlorides : Of Iron | 28273300 | 18% | – | 01/07/2017 | – |
Iron Rack HSN Code: Understand GST for Your Storage Needs
Iron racks are indispensable in various settings, from industrial warehouses to retail stores and homes. Knowing the correct Harmonized System of Nomenclature (HSN) code for iron racks is crucial for accurate GST compliance in India. This blog will shed light on the relevant HSN classifications and their corresponding GST rates.
Understanding the HSN Classification for Iron Racks
The HSN system categorizes products based on their material, function, and other characteristics. For iron racks, the classification primarily falls under “Articles of iron or steel.” However, the specific HSN code can vary depending on the type and purpose of the rack.
Categorizing General Iron Racks
Most general-purpose iron racks, especially those used for storage, shelving, or display, are likely to fall under HSN Chapter 73: “Articles of iron or steel.”
- Other Articles of Iron or Steel: A common HSN code for a wide range of metal racks, including storage and display racks, is 73269099. This code broadly covers “Other articles of iron or steel,” not specifically mentioned elsewhere. These items typically attract an 18% GST rate.
- Metal Racks (General): Related codes like 73262090 also frequently appear for “Metal racks” or “Storage racks” made of iron or steel, also subject to an 18% GST.
Classifying Racks as Furniture
Sometimes, iron racks, particularly those designed for specific household or office use, might be classified under Chapter 94: “Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.”
- Other Metal Furniture: For iron racks that function as furniture (e.g., shoe racks, magazine racks, kitchen racks, display racks in retail), HSN code 94032090 (“Other metal furniture”) is often applicable. This HSN typically has a lower GST rate of 12%.
- Storage Racks as Furniture: Codes like 94032010 for “Steel furniture” including storage racks or 94038900 for “Other metal furniture” can also apply to certain types of iron racks, usually with a 12% GST.
Distinguishing from Railway Track Materials
It’s important to note that the term “rack” also appears in the context of railway or tramway track construction materials, such as “Rack Rails.” These specific items are classified under HSN Chapter 73 as well (e.g., 73021010, 73024000, 73029090). While also made of iron or steel, their specialized function leads to different sub-classifications, and they also attract an 18% GST rate.
Other Related Iron and Steel Products
While not directly “racks,” other iron and steel products, like screws, bolts (HSN 7318), tubes and pipes (HSN 7306), or even larger structures (HSN 7308), generally fall under Chapter 73 and are subject to an 18% GST. Similarly, iron and steel used as raw materials (Chapter 72) also mostly attract an 18% GST.
Key Considerations for Iron Racks
- Primary Use: The intended use of the iron rack is a significant factor in determining its HSN code. Is it primarily for industrial storage, a household item, or a display unit?
- Material Composition: While this blog focuses on “iron” racks, often these are made of steel, which also falls under “Articles of iron or steel” (Chapter 73) or “Iron and steel” (Chapter 72).
- Specific Description: Always refer to the most specific description available within the HSN framework that accurately represents your iron rack.
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