Metal rack HSN Code

Understanding the Metal Rack HSN Code for GST Compliance

Businesses and individuals dealing with metal racks, understanding the correct Harmonized System of Nomenclature (HSN) code is vital for smooth Goods and Services Tax (GST) compliance in India. Metal racks encompass a wide array of products, from simple hat-racks to heavy-duty industrial storage systems, and their HSN classification can vary based on their specific function and construction.

Identifying Metal Rack Classifications

Metal racks primarily fall under a few key HSN chapters, depending on their intended use and design. The most common chapters involved are Chapter 83, Chapter 73, and Chapter 94. Each chapter defines a specific type of metal article or furniture, leading to different HSN sub-codes.

Delving into Chapter 83: Miscellaneous Base Metal Articles

The provided data prominently features HSN codes under Chapter 83, which broadly covers “Miscellaneous articles of base metal.” This chapter is relevant for smaller, more domestic or accessory-type metal racks.

• You will find “Base Metal Hat-Racks, Hat-Pegs, Brackets And Similar Fixtures” here. These are typically smaller, wall-mounted, or standalone fixtures for hanging items. Various HSN codes within 8302, such as 83021090, 83022000, 83024900, 83025000, 83026000, 83021010, 83023010, 83024110, 83024120, 83024200, 83023090, 83024190, and 83021020, specifically categorize these items.
• The GST rate for these items under Chapter 83 is consistently 18%. This rate became effective from November 15, 2017.

Exploring Chapter 73: Articles of Iron or Steel

For more substantial metal racks, especially those made primarily of iron or steel and used for general storage or industrial purposes, Chapter 73, “Articles of iron or steel,” becomes highly relevant.

• General purpose metal racks and storage racks often fall under HSN 73269099. This code broadly covers “Other articles of iron or steel, not elsewhere specified or included.” This is a common classification for various types of metal storage racks, including those for warehouses or general use.
• Other specific iron or steel racks may also be found here. For instance, some sources indicate HSN 73262090 for “other articles of iron or steel wire,” which could include wire-based racks. Racks specifically designed as “Railway Or Tramway Track Construction Material” also exist under HSN 7302.
• The GST rate for metal racks under Chapter 73 is 18%. This rate became effective from July 1, 2017.

Considering Chapter 94: Furniture

For metal racks that primarily function as furniture, such as those used in homes, offices, or retail displays, 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,” comes into play.

• “Other metal furniture” can include various types of metal racks. HSN 94032090 is frequently used for general metal furniture, including racks, where the primary function is furniture.
• Specific furniture racks may have more precise codes. For instance, some storage racks made of steel might fall under HSN 94032010.
• The GST rate for metal furniture under Chapter 94, including many types of metal racks, is often 12%. This lower rate differentiates them from general metal articles.