Finding the Right HSN Code for Your Metal Stand

When dealing with HSN (Harmonized System of Nomenclature) codes for products like a “metal stand,” it’s crucial to understand that the classification depends heavily on the type and purpose of the stand. The term “metal stand” is quite broad, so we need to look for specific descriptions within the HSN framework that align with its function.

The provided data offers insights into various articles made of base metal, some of which could be considered “stands” depending on their application.

Identifying Metal Stand HSN Codes

The most relevant HSN codes for “metal stands” within the provided data fall under Chapter 83, “Miscellaneous articles of base metal.” This chapter is designed for various fabricated articles of base metal not covered more specifically elsewhere.

Office or Desk Metal Stands

If your metal stand is designed for office or desk use, such as holding stamps, paper, or pens, then the following HSN codes are applicable:

• HSN Code 8304: This broad category covers “Filing, Cabinets, Card – Index Cabinets, Paper Trays, Paper Rests, Pen Trays, Office-Stamp Stands And Similar Office Or Desk Equipment, Of Base Metal, Other Than Office Furniture Of Heading 9403.”
  • HSN Code 83040000: This specific eight-digit code explicitly mentions “Office-Stamp Stands And Similar Office Or Desk Equipment, Of Base Metal.”
  • Both 8304 and 83040000 carry an 18% GST rate, effective from November 15, 2017. This is the most direct fit if your metal stand serves an office or desk function.

General Metal Fixtures and Mountings

For metal stands that function as general fixtures, brackets, or mountings, not specifically for office use, you would look at other relevant HSN codes.

• HSN Code 83021090: This code covers “Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount.” While not explicitly “stands,” many brackets and fixtures can serve as supporting structures, similar to a stand. This also has an 18% GST rate, effective from November 15, 2017.

Other “Metal” Related HSN Codes to Consider

The provided data contains other HSN codes that include the word “metal” but refer to very different items or components. It’s crucial to distinguish these to avoid misclassification.

• Chapter 94 (Furniture; Lamps): While not directly providing an HSN for a general metal stand, HSN code 9405 is mentioned for “Led (Light Emitting Diode) Driver And Mcpcb (Metal Core Printed Circuit Board)”. This is relevant for electronic components rather than a structural metal stand, with an omitted (likely 18%) GST rate from July 1, 2017. The distinction here is important: if the stand is part of furniture, the furniture HSN might apply (e.g., 9403), but the provided data does not show specific furniture HSNs.
• Chapter 84 (Nuclear Reactors, Boilers, Machinery): Many HSN codes here refer to “Metal-Rolling Mills” (84552120, 84559000), “Machine-Tools for Deburring, Sharpening… Metal” (84602930), “Lathes… For Removing Metal” (84589935), “Machine-Tools… For Drilling… by Removing Metal” (84592990), “Machine-Tools… For Working Metal” (84629913). These are for machinery that works with metal or has metal components, not for a standalone “metal stand.” They all have an 18% GST rate, effective from July 1, 2017. Also, “Gaskets And Similar Joints Of Metal Sheeting” (8484) are related to machinery parts, not stands, with an 18% GST rate from November 15, 2017.
• Chapter 85 (Electrical Machinery and Equipment): HSN 85471030 covers “Insulating Fittings For Electrical Machines, Appliances Or Equipment, Being Fittings Wholly Of Insulating Material Apart From Any Minor Components Of Metal.” This is for electrical insulation fittings, not a general metal stand, with an 18% GST rate from November 15, 2017.
• Chapter 91 (Clocks and Watches): HSN 91132010 refers to “Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof Of Base Metal.” This relates to watch accessories, not a general metal stand, with an 18% GST rate from November 15, 2017.
• Chapter 28 (Inorganic Chemicals): HSN codes like 28253090 (“Vanadium Oxides And Hydroxides : Other”) and 28399010 (“Magnesium Trisilicate”) relate to metal compounds or silicates, not physical metal stands. These also have an 18% GST rate from July 1, 2017.
• Chapter 71 (Precious Metals): HSN 71131910 refers to “Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal,” specifically gold. This is for jewelry, not a general metal stand, with a 3% GST rate from July 1, 2017.
• Chapter 26 (Ores, Slag and Ash): HSN 2616 covers “Precious Metal Ores And Concentrates.” This is for raw materials, not a fabricated metal stand, with a 5% GST rate from July 1, 2017.
• Chapter 34 (Soap, Organic Surface-Active Agents): HSN 3405 for “Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders” refers to cleaning preparations for metal, not a metal stand itself. This has an 18% GST rate from July 1, 2017.

Therefore, for a “metal stand,” the most relevant HSN codes will be under Chapter 83, depending on its specific function and design.