Metal paste HSN Code

GST rates and HSN code for Metal paste.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate 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 oPolishes 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, Coate340518%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, Coated3405901018%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, Coated3405300018%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, Coated3405400018%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, Coated3405909018%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, Coated3405100018%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, Coated3405200018%01/07/2017
Miscellaneous chemical productsPickling 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 Coatings3810909018%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 Coatings3810109018%01/07/2017
Pickling Preparations For Metal Surfaces; Soldering, Brazing Or Welding Powders And Pastes Consisting Of Metal And Other Materials38101018%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 Coating381018%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 Coatings3810102018%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 Coatings3810901018%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 Coatings3810101018%01/07/2017
Clocks and watches and parts thereofWatch Straps, Watch Bands And Watch Bracelets, And Parts Thereof Of Base Metal, Whether Or Not Gold- Or Silverplated:Parts9113201018%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 Corks8309100018%01/07/2017
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactiveHydrazine And Hydroxylamine And Their Inorganic Salts; Other Inorganic Bases; Other Metal Oxides, Hydroxides And Peroxides Vanadium Oxides And Hydroxides : Other2825309018%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; coinArticles 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, Un711319103%01/07/2017
Ores, slag and ashPrecious Metal Ores And Concentrates26165%01/07/2017
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofMetal-Rolling Mills And Rolls Therefor – Other Rolling Mills: Hot Or Combination Hot And Cold: Combination Hot And Cold8455212018%01/07/2017

Understanding “Metal Paste”: A Guide to HSN Codes and GST

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.

Polishing and Scouring Pastes for Metal

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:

  • Chapter 34: Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, “dental waxes” and dental preparations with a basis of plaster.
    • Specifically, within this chapter, you will find:
      • HSN 3405: Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations…
      • For pastes specifically for metal, the sub-heading 34059010: Polishes and compositions for application to metal including diamond polishing powder or paste is highly relevant.
      • Other sub-headings like 34059090 (Other polishes and creams) might also apply for general metal cleaning pastes.
      • The GST rate for these polishing and scouring metal pastes is 18%, effective from July 1, 2017.

Soldering, Brazing, and Welding Pastes

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:

  • Chapter 38: Miscellaneous chemical products.
    • Under this chapter, the relevant heading is 3810: 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 for welding electrodes or rods.
    • Specific sub-headings include:
      • 381010: Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials.
      • 38101010: Pickling preparation and other soldering, brazing or welding powders or pastes.
      • These soldering, brazing, or welding pastes, whether or not containing metal, are subject to an 18% GST rate, effective from July 1, 2017.

Other Types of Metal Paste

Other specialized “metal pastes” might exist, such as:

  • Metallic pigments in paste form for paints: These would fall under HSN 3212 (Pigments, including metallic powders and flakes, dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints). These typically attract an 18% GST.
  • Lubricating metal pastes: These are used to reduce friction between metal parts and would likely be classified under HSN 3403 (Lubricating preparations). These also commonly have an 18% GST.

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.

FAQs

What is the primary factor in determining the HSN code for metal paste?

The primary factor is the intended use and chemical composition of the metal paste.

What HSN chapter covers polishing or scouring pastes for metal?

Polishing or scouring pastes for metal are covered under Chapter 34.

What is the GST rate for metal polishing pastes?

The GST rate for metal polishing pastes is 18%.

What is the GST rate for soldering, brazing, or welding pastes?

The GST rate for soldering, brazing, or welding pastes is 18%.

Would an aluminium paste used as a pigment in paint have the same HSN code as a metal polishing paste?

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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