Needle HSN Code

Understanding Needle HSN Codes

The seemingly simple “needle” can be a surprisingly complex item when it comes to HSN (Harmonized System of Nomenclature) codes and GST (Goods and Services Tax) in India. From delicate sewing needles to life-saving medical instruments and precision machine components, each type of needle has its specific classification, impacting its applicable GST rate.

The HSN system provides a globally standardized method for classifying goods, ensuring uniformity in trade and taxation. The classification of a needle primarily depends on its intended use and material composition.

Sewing Machine Needles: Stitching Up Compliance

Sewing machine needles are crucial accessories for both household and industrial sewing. They fall under Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof,” specifically within the broader heading for sewing machines.

• HSN 84523010: This code is specifically for “Sewing Machine Needles: For Household Type Sewing Machines.”
• HSN 84523090: This code covers “Sewing Machine Needles: Other,” which would include needles for industrial or other non-household sewing machines.

Both these categories of sewing machine needles typically attract a 12% GST rate, effective from July 1, 2017.

Hand Sewing, Knitting, and Embroidery Needles: Crafting Clarity

Needles used for hand-based crafts like sewing, knitting, darning, or embroidery, typically made of iron or steel, are classified under a different chapter:

• Chapter 73: “Articles of iron or steel.”
• HSN 7319: “Sewing Needles, Knitting Needles, Bodkins, Crochet Hooks, Embroidery Stilettos And Similar Articles, For Use In The Hand, Of Iron Or Steel; Safety Pins And Other Pins, Of Iron Or Steel, Not Elsewhere Specified Or Included.”
  • 73191010: This specific code is for “Sewing, Darning Or Embroidery Needles” for hand use.
  • 7319 as a general heading for “Sewing Needles” (which includes knitting needles, etc. for hand use).

Hand sewing, knitting, and embroidery needles generally have an 18% GST rate for codes like 73191010 and 7319. However, the data also shows instances where HSN 7319 as a whole (for sewing needles) has a 12% GST rate, indicating that there might be nuances or past revisions in the application of the rate to different sub-categories within this heading. For safety pins and other pins under 73194010, the rate is also 18%.

Medical and Surgical Needles: Precision in Taxation

Needles used in medical, surgical, dental, or veterinary sciences are classified under a specialized chapter:

• Chapter 90: “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.”
• HSN 9018: “Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments.”
  • 90183210: This is for “Tubular Metal Needles And Needles For Sutures” (specifically for sutures).
  • 90183220: This covers “Tubular Metal Needles” (likely including hollow needles for injection, aspiration, etc.).
  • 90183990: This is a broader “Other” category for needles within this heading.

Medical and surgical needles consistently attract a 12% GST rate, effective from July 1, 2017.

Needles as Bearing Components: Industrial Specifics

Needles that are components of ball or roller bearings, known as “needle rollers,” have yet another classification:

• Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”
• HSN 84829120: This is specifically for “Parts: Needles” within the “Ball Or Roller Bearings” heading.

These industrial needle parts have an 18% GST rate, effective from July 1, 2017.

In conclusion, the HSN code for a “needle” is highly dependent on its specific application and material. Businesses must carefully identify the correct HSN to ensure accurate GST compliance.