Mixture HSN Code

The Harmonized World of Mixture HSN Codes

The term “mixture” is incredibly broad, encompassing everything from a handful of dried fruits to complex chemical compounds. Because of this vast diversity, there isn’t a single “Mixture HSN Code.” Instead, the HSN (Harmonized System of Nomenclature) classification for a mixture depends entirely on its composition, intended use, and the dominant ingredient or characteristic. Understanding these nuances is key for businesses dealing with various mixed products in India, ensuring proper GST (Goods and Services Tax) compliance.

How HSN Classifies Mixtures

The HSN system aims to categorize goods based on their nature. When it comes to mixtures, the classification often follows these principles:

• Dominant Component Rule: If a mixture is predominantly composed of one material, it often takes the HSN code of that material. For instance, a food preparation consisting mainly of fruit will likely fall under a fruit-related HSN.
• Essential Character Rule: For mixtures made up of different materials, the HSN code will be assigned based on the material that gives the mixture its essential character. This can be subjective and sometimes requires careful interpretation of the HSN explanatory notes.
• Specific Preparation vs. Raw Materials: A prepared mixture might have a different HSN code than its individual raw components. For example, “prepared additives” are distinct from the individual chemicals.

Common Mixture Categories and Their HSN Codes

Let’s explore some common types of mixtures and their associated HSN codes and GST rates, based on the provided data:

1. Chemical and Industrial Mixtures:

• Prepared Binders and Chemical Preparations (Chapter 38): This is a significant category for mixtures in the chemical and allied industries.
  • 38247300 (Mixtures Containing Halogenated Derivatives): 18% GST.
  • 38247990 (Mixtures Containing Perhalogenated Derivatives): 18% GST.
  • 38244090 (Prepared Additives for Cements, Mortars, etc.): 18% GST.
  • 68069000 (Mixtures of Heat-Insulating, Sound-Insulating Mineral Materials): 18% GST.
• Bituminous Mixtures (Chapter 27):
  • 27150010 (Bituminous Mixtures Based on Natural Asphalt, Petroleum Bitumen, etc.): 18% GST.
• Mixtures in Perfumery/Cosmetics (Chapter 33):
  • 33021010 (Mixtures of Odoriferous Substances for Industry): 18% GST.
• Rubber Mixtures (Chapter 40):
  • 40022000 (Mixtures of Synthetic Rubber with other products): 18% GST.
• Radioactive Mixtures (Chapter 28):
  • 28443090 (Mixtures containing Uranium Depleted in U235, Thorium, etc.): 18% GST.
• Slag, Ash, and Residues Mixtures (Chapter 26):
  • 26209100 (Containing Antimony, Beryllium, Cadmium, Chromium or their Mixtures): 18% GST.

2. Food and Agricultural Mixtures:

• Dried Fruit and Nut Mixtures (Chapter 08):
  • 08135010 (Mixtures of Nuts): 12% GST.
  • 08133000 (Apples, Dried – when part of a mixture or individually): 12% GST. (Note: The data suggests 0813 covers mixtures generally).
• Prepared Vegetable Mixtures (Chapter 07):
  • 07129090 (Other Dried Vegetables; Mixtures of Vegetables): 5% GST.
  • 07119010 (Vegetables Provisionally Preserved; Mixtures of Vegetables – Green Pepper in Brine): 5% GST.
• Prepared Fruit/Vegetable Mixtures (Chapter 20):
  • 20089300 (Other, Including Mixtures of Fruit, Nuts, etc., otherwise Prepared or Preserved): 12% GST.
  • 20089100 (Other, Including Mixtures of Fruit, Nuts, etc., otherwise Prepared or Preserved): 12% GST.
• Inedible Mixtures of Animal/Vegetable Fats and Oils (Chapter 15):
  • 15180011 (Inedible Mixtures or Preparations of Animal or Vegetable Fats and Oils): 12% GST.
• Fertilizer Mixtures (Chapter 31):
  • 31026000 (Double Salts and Mixtures of Calcium Nitrate and Ammonium Nitrate): 5% GST.
  • 31022990 (Other Ammonium Sulphate; Double Salts and Mixtures of Ammonium Sulphate and Ammonium Nitrate): 5% GST.

Key Takeaways on Mixture HSN Codes and GST

• Specificity is Paramount: Never assume a generic “mixture” HSN. Always delve into the specific composition and intended use of the product to determine the correct classification.
• Chapter Level Guidance: The HSN chapter often provides the first clue. For example, food mixtures fall under different chapters than chemical mixtures.
• GST Rates Vary: As seen, GST rates for mixtures can range from 5% to 18% depending on their nature. This highlights the financial implications of accurate classification.
• Effective Dates: Most GST rates for mixtures became effective on July 1, 2017, aligning with the initial rollout of GST in India, though some revisions occurred later.

For businesses, consulting with a tax professional or utilizing reliable HSN search tools is highly recommended to ensure accurate classification and compliance for all “mixture” products.