GST rates and HSN code for Metal paste.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling <strong>paste</strong>s, dental waxes” and dental preparations with a basis o | Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens , Cellular Plastics Or Cellular Rubber, Impregnated, Coate | 3405 | 18% | – | 01/07/2017 | – |
Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens,Cellular Plastics Or Cellular Rubber, Impregnated, Coated | 34059010 | 18% | – | 01/07/2017 | – | |
Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens,Cellular Plastics Or Cellular Rubber, Impregnated, Coated | 34053000 | 18% | – | 01/07/2017 | – | |
Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens,Cellular Plastics Or Cellular Rubber, Impregnated, Coated | 34054000 | 18% | – | 01/07/2017 | – | |
Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens,Cellular Plastics Or Cellular Rubber, Impregnated, Coated | 34059090 | 18% | – | 01/07/2017 | – | |
Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens,Cellular Plastics Or Cellular Rubber, Impregnated, Coated | 34051000 | 18% | – | 01/07/2017 | – | |
Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens,Cellular Plastics Or Cellular Rubber, Impregnated, Coated | 34052000 | 18% | – | 01/07/2017 | – | |
Miscellaneous chemical products | Pickling Preparations For Metal Surfaces; Fluxes And Other Auxiliary Preparations For Soldering, Brazing Or Welding; Soldering, Brazing Or Welding Powders And Pastes Consisting Of Metal And Other Materials; Preparations Of A Kind Used As Cores Or Coatings | 38109090 | 18% | – | 01/07/2017 | – |
Pickling Preparations For Metal Surfaces; Fluxes And Other Auxiliary Preparations For Soldering, Brazing Or Welding; Soldering, Brazing Or Welding Powders And Pastes Consisting Of Metal And Other Materials; Preparations Of A Kind Used As Cores Or Coatings | 38101090 | 18% | – | 01/07/2017 | – | |
Pickling Preparations For Metal Surfaces; Soldering, Brazing Or Welding Powders And Pastes Consisting Of Metal And Other Materials | 381010 | 18% | – | 01/07/2017 | – | |
Pickling Preparations For Metal Surfaces; Fluxes And Other Auxiliary Preparations For Soldering, Brazing Or Welding; Soldering, Brazing O R Welding Powders And Pastes Consisting Of Metal And Other Materials; Preparations Of A Kind Used As Cores Or Coating | 3810 | 18% | – | 01/07/2017 | – | |
Pickling Preparations For Metal Surfaces; Fluxes And Other Auxiliary Preparations For Soldering, Brazing Or Welding; Soldering, Brazing Or Welding Powders And Pastes Consisting Of Metal And Other Materials; Preparations Of A Kind Used As Cores Or Coatings | 38101020 | 18% | – | 01/07/2017 | – | |
Pickling Preparations For Metal Surfaces; Fluxes And Other Auxiliary Preparations For Soldering, Brazing Or Welding; Soldering, Brazing Or Welding Powders And Pastes Consisting Of Metal And Other Materials; Preparations Of A Kind Used As Cores Or Coatings | 38109010 | 18% | – | 01/07/2017 | – | |
Pickling Preparations For Metal Surfaces; Fluxes And Other Auxiliary Preparations For Soldering, Brazing Or Welding; Soldering, Brazing Or Welding Powders And Pastes Consisting Of Metal And Other Materials; Preparations Of A Kind Used As Cores Or Coatings | 38101010 | 18% | – | 01/07/2017 | – | |
Clocks and watches and parts thereof | Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof Of Base Metal, Whether Or Not Gold- Or Silverplated:Parts | 91132010 | 18% | – | 15/11/2017 | – |
Miscellaneous articles of base <strong>metal</strong> | Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks | 83091000 | 18% | – | 01/07/2017 | – |
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Hydrazine And Hydroxylamine And Their Inorganic Salts; Other Inorganic Bases; Other Metal Oxides, Hydroxides And Peroxides Vanadium Oxides And Hydroxides : Other | 28253090 | 18% | – | 01/07/2017 | – |
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious <strong>metal</strong>, and articles thereof; imitation jewelry; coin | Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal – Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal – Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, Un | 71131910 | 3% | – | 01/07/2017 | – |
Ores, slag and ash | Precious Metal Ores And Concentrates | 2616 | 5% | – | 01/07/2017 | – |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Metal-Rolling Mills And Rolls Therefor – Other Rolling Mills: Hot Or Combination Hot And Cold: Combination Hot And Cold | 84552120 | 18% | – | 01/07/2017 | – |
The term “metal paste” can refer to a variety of products, each with a distinct purpose and, consequently, a different Harmonized System of Nomenclature (HSN) code and Goods and Services Tax (GST) rate in India. For businesses dealing with these specialized chemical or abrasive compounds, accurate classification is crucial for proper invoicing and tax compliance.
Understanding the specific function and composition of a “metal paste” is key to identifying its correct HSN. Here’s a breakdown of common types of metal pastes and their corresponding classifications.
Many metal pastes are designed for cleaning, polishing, or scouring metal surfaces, restoring their shine and removing oxidation or grime. These types of pastes typically fall under:
Another significant category of “metal paste” relates to applications in metallurgy, such as soldering, brazing, and welding. These pastes often consist of metal powders mixed with fluxes or other binding agents. These are found in a different HSN chapter due to their chemical nature and specialized use:
Other specialized “metal pastes” might exist, such as:
Therefore, when dealing with “metal paste,” it’s essential to pinpoint its exact function to assign the correct HSN code and ensure accurate GST application.
The primary factor is the intended use and chemical composition of the metal paste.
Polishing or scouring pastes for metal are covered under Chapter 34.
The GST rate for metal polishing pastes is 18%.
The GST rate for soldering, brazing, or welding pastes is 18%.
No, an aluminium paste used as a pigment would likely fall under HSN 3212, which is different from metal polishing pastes (HSN 3405).
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