Kitchen Cabinet HSN Code

Understanding Kitchen Cabinet HSN Codes and GST

Kitchen cabinets are the backbone of any functional kitchen, providing essential storage and defining the aesthetic. For manufacturers, retailers, and anyone undertaking a kitchen renovation, understanding the Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate for kitchen cabinets is crucial for accurate pricing and compliance. The HSN classification largely depends on the material used to construct the cabinets.

Identifying Kitchen Cabinet HSN Codes

The HSN system classifies goods based on their material, function, and other characteristics. While “kitchen cabinet” is a specific item, its HSN code typically refers to the broader category of furniture or articles made of a specific material. The provided data focuses heavily on kitchen articles made of various metals and glass, but not explicitly on “cabinets” as furniture. Therefore, we’ll interpret “Kitchen Cabinet” in the context of materials provided.

Based on the provided data, we can infer HSN codes for components or articles that could be part of or related to a kitchen cabinet, especially if it’s made of metal:

• Articles of Iron or Steel (Chapter 73): This chapter covers a wide range of articles made from iron or steel, including household items.
  • Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel (HSN 7323): This broad heading is relevant if the kitchen cabinet or its parts are made of iron or steel. While it specifically mentions “Table, Kitchen Or Other Household Articles,” a metal kitchen cabinet or its components (like shelves, frames, or doors) could potentially fall under this.
    • Sub-headings like 73239190 (Of Cast Iron, Not Enamelled: Other), 73239490 (Of Iron or Steel, Enamelled: Other), 73239200 (Of Cast Iron, Enamelled), and 73239920 (Other Utensils) primarily focus on smaller kitchen articles and utensils. While not directly “cabinets,” if a steel kitchen cabinet is seen as a “household article” of steel, these general classifications for articles of iron or steel would apply.
• Aluminium and Articles Thereof (Chapter 76): Similar to iron or steel, this chapter covers articles made from aluminium.
  • Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium (HSN 7615): If a kitchen cabinet is made of aluminium, it would fall under this heading. The data also includes specific sanitary ware made of aluminium (76152010, 76152090), but the broader category “All Goods [Other Than Table, Kitchen Or Other Household Articles, Of Aluminium; Utensils]” under 7615 is more relevant for a cabinet.
• Copper and Articles Thereof (Chapter 74):
  • All Goods [Other Than Table, Kitchen Or Other Household Articles Of Copper; Utensils] (HSN 7418): If a cabinet or its parts are made of copper, this would be the relevant heading.

Understanding GST Rates for Kitchen Cabinet Materials

Based on the provided data, the GST rates for kitchen-related articles, especially those made of metal or glass, are as follows:

• 18% GST Rate:
  • Articles of Iron or Steel (HSN 7323): All listed sub-headings for kitchen or household articles of iron or steel, such as 73239190, 73239490, 73239410, 73239200, 73231000, and 73239920, attract an 18% GST rate. This would apply if your kitchen cabinet or its significant parts are made of these metals.
  • Cutlery, Spoons, Forks, and similar Kitchen or Tableware (HSN 8214, 8215): Items like kitchen cleavers (82142090), and spoons/forks (82159900, 82159100) all fall under 18% GST.
  • Glassware of a Kind Used for Table, Kitchen, etc. (HSN 7013): Glassware for kitchen purposes (e.g., 70131000, 70132100, 70132800, 70133100) also attracts an 18% GST rate. This would apply to glass components within a cabinet, like glass shelves or doors.
  • Electro-Mechanical Domestic Appliances, with Self-Contained Electric Motor: Kitchen Waste Disposers (HSN 85093000): These appliances, sometimes integrated into kitchen designs, have an 18% GST rate.
  • All Goods [Other Than Table, Kitchen Or Other Household Articles Of Copper; Utensils] (HSN 7418): Copper kitchen articles generally attract an 18% GST rate.
• 12% GST Rate:
  • Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium (HSN 7615): Aluminium kitchen articles, including sanitary ware, and the broader category of “All Goods [Other Than Table, Kitchen Or Other Household Articles, Of Aluminium; Utensils]” (7615), attract a 12% GST rate. This is relevant if your kitchen cabinet is made of aluminium.
  • Bed Linen, Table Linen, Toilet Linen And Kitchen Linen (HSN 6302): Kitchen linen (e.g., 63029900, 63024030) has a 12% GST rate.

Most of these GST rates became effective from July 1, 2017. Specific revisions or clarifications are noted for January 25, 2018 (for enamelled iron/steel articles), November 15, 2017 (for aluminium, copper, and some other articles), and July 27, 2018 (for kitchen waste disposers).