Ladder HSN Code

Understanding the HSN Code for Ladders

Ladders, essential tools for reaching new heights in both domestic and industrial settings, come in a variety of materials and designs. For businesses dealing with ladders, understanding their Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance. The HSN classification for a ladder primarily depends on the material it’s made from.

While the provided data initially shows an HSN code related to “Castor Oil Seeds” (12073010), this is a misclassification for ladders. Ladders fall under different chapters based on their material:

• Metal Ladders (Iron or Steel): Most common metal ladders, especially those made of iron or steel, are classified under Chapter 73: “Articles of iron or steel.” Specifically, they often fall under HSN 7326: “Other articles of iron or steel.” A widely cited HSN for general metal ladders, including industrial and step ladders, is 73269099 (“Other articles of iron or steel, n.e.s.: Other”). These typically attract an 18% GST rate.
• Aluminum Ladders: Aluminum ladders, known for their lightweight and durability, are classified under Chapter 76: “Aluminium and articles thereof.” Depending on their design and specific application, they can fall under a few headings:
  • For general aluminum ladders, including household and step ladders, HSN 76169990 (“Other articles of aluminium, n.e.s.: Other”) is a common classification.
  • If considered a “structure” or part of a structure, such as large industrial ladders or fixed access ladders, they might fall under HSN 7610 (“Aluminium structures… and parts of structures…”).
  • Aluminum ladders can also be found under HSN 7615 (Table, kitchen or other household articles), but recent rulings often place them in 7616. Most aluminum ladders generally attract an 18% GST rate. However, some sub-categories under 76169990 might attract a 12% GST rate depending on specific rulings or the item’s nature (e.g., if considered a household item under 7615).
• Wooden Ladders: Ladders made of wood are classified under Chapter 44: “Wood and articles of wood; wood charcoal.” A common HSN for wooden ladders is 4418, which broadly covers “Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.” The GST rate for wooden ladders can vary but is generally 12% or 18%.
• FRP (Fiber Reinforced Plastic) Ladders: These durable and non-conductive ladders are generally classified under Chapter 39: “Plastics and articles thereof.” A typical HSN for FRP ladders would be 39269099 (“Other articles of plastics and articles of other materials of headings 3901 to 3914, n.e.s.: Other”). They usually attract an 18% GST rate.

It is crucial to determine the primary material composition of the ladder to apply the correct HSN code and ensure accurate GST compliance.