Oxygen cylinder HSN Code
GST rates and HSN code for Oxygen cylinder.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| elements or of isotopes | Oxygen-Function Amino-Compounds – Amino-Naphthols And Other Amino-Phenols, Other Than Those Containing More Than One Kind Of Oxygen Function, Their Ethers And Esters; Salts Thereof : Other : 2-Amino-1-Phenol-4-Sulphonic Acid, 6-Nitro-Oaminophenol- 4-Sulph | 29222924 | 18% | – | 01/07/2017 | – |
| Ketones And Quinones, Whether Or Not With Other Oxygen Function, And Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Aromatic Ketones Without Other Oxygen Function : Other : Aceto Phenone | 29143910 | 18% | – | 01/07/2017 | – | |
| Ketones And Quinones, Whether Or Not With Other Oxygen Function, And Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Cyclanic, Cyclenic Or Cycloterpenic Ketones Without Other Oxygen Function :-Ionones And Methylionones : Beta-Ionone | 29142310 | 18% | – | 01/07/2017 | – | |
| Oxygen-Function Amino-Compounds – Amino-Naphthols And Other Amino-Phenols, Other Than Those Containing More Than One Kind Of Oxygen Function, Their Ethers And Esters; Salts Thereof :-Aminohydroxynaphthalene Sulphonic Acids And Their Salts : Other | 29222190 | 18% | – | 01/07/2017 | – | |
| Heterocyclic Compounds With Oxygen Hetero-Atom (S) Only – Compounds Containing An Unfused Furan Ring (Whether Or Not Hydrogenated) In The Structure : Tetrahydrofuran | 29321100 | 18% | – | 01/07/2017 | – | |
| Heterocyclic Compounds With Oxygen Hetero-Atom(S) Only – Lactones—Coumarin, Methylcoumarins And Ethylcoumarins | 29322010 | 18% | – | 01/07/2017 | – | |
| Ketones And Quinones, Whether Or Not With Other Oxygen Function, And Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Aromatic Ketones Without Other Oxygen Function : Phenylacetone (Phenylpropan-2-One) | 29143100 | 18% | – | 01/07/2017 | – | |
| Aldehydes, Whether Or Not With Other Oxygen Function; Cyclic Polymers Of Aldehydes; Paraformaldehyde – Acyclic Aldehydes Without Other Oxygen Function : Ethanal (Acetaldehyde) | 29121200 | 18% | – | 01/07/2017 | – | |
| Ketones And Quinones, Whether Or Not With Other Oxygen Function, And Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Acyclic Ketones Without Other Oxygen Function :-Other : Isophoron | 29141910 | 18% | – | 01/07/2017 | – | |
| Carboxylic Acids With Additional Oxygen Function And Their Anhydrides, Halides, Peroxides And Peroxyacids; Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Carboxylic Acids With Alcohol Function, But Without Other Oxygen Function, Thei | 29181690 | 18% | – | 01/07/2017 | – | |
| Carboxylic Acids With Additional Oxygen Function And Their Anhydrides, Halides, Peroxides And Peroxyacids; Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Carboxylic Acids With Aldehyde Or Ketone Function But Without Other Oxygen Func | 29183040 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Knitting Machines, Stitch-Bonding Machines And Machines For Making Gimped Yarn, Tulle, Lace, Embroidery, Trimmings, Braid Or Net And Machines For Tufting – Circular Knitting Machines – With Cylinder Diameter Not Exceeding 165 Mm: Cotton Hosiery Machines | 84471120 | 18% | – | 01/07/2017 | – |
| Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines – Reciprocating Piston Engines Of A Kind Used For The Propulsion Of Vehicles Of Chapter 87: Of A Cylinder Capacity Exceeding 250 Cc But Not Exceeding 1,000 Cc : For Motor Cycles | 84073320 | 28% | – | 01/07/2017 | – | |
| Knitting Machines, Stitch-Bonding Machines And Machines For Making Gimped Yarn, Tulle, Lace, Embroidery, Trimmings, Braid Or Net And Machines For Tufting – Circular Knitting Machines – With Cylinder Diameter Exceeding 165 Mm: Wool Knitting Machines: Hand | 84471211 | 18% | – | 01/07/2017 | – | |
| Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines – Reciprocating Piston Engines Of A Kind Used For The Propulsion Of Vehicles Of Chapter 87: Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc: For Motor Cycles | 84073210 | 28% | – | 01/07/2017 | – | |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Medical Grade Oxygen | 28044010 | 12% | – | 15/11/2017 | – |
| Other Inorganic Acids And Other Inorganic Oxygen Compounds Of Non-Metals – Other Inorganic Oxygen Compounds Of Non-Metals : – Other : Arsenic Pentaoxide | 28112910 | 18% | – | 01/07/2017 | – | |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | 20 Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Ozone Therapy, Oxygen Therapy, Aerosol Therapy, | 90192090 | 12% | – | 01/07/2017 | – |
| 20 Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Ozone Therapy, Oxygen Therapy, Aerosol Therapy, | 90192010 | 12% | – | 01/07/2017 | – | |
| Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Mechano-Therapy Appliances; Massage Apparatus; Psyc | 90191090 | 12% | – | 01/07/2017 | – |
Oxygen Cylinder HSN Code: Understand GST for a Critical Commodity
Oxygen cylinders are vital for various applications, from industrial processes to life-saving medical interventions. Understanding the Harmonized System of Nomenclature (HSN) codes and the corresponding Goods and Services Tax (GST) rates for oxygen cylinders is essential for businesses, healthcare providers, and individuals to ensure proper taxation and compliance. This blog will guide you through the relevant HSN classifications and GST implications.
Differentiating Between the Gas and the Container
It’s important to distinguish between the oxygen gas itself and the cylinder that contains it. Each component often falls under different HSN classifications and may have varying GST rates.
Classifying Medical Grade Oxygen Gas
For the oxygen gas itself, particularly “Medical Grade Oxygen,” the HSN code falls under Chapter 28: “Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.” Specifically, “Oxygen” is under HSN code 280440. “Medicinal Grade” oxygen uses the HSN code 28044010, which has a 12% GST rate, effective from November 15, 2017. Other forms of oxygen might have a different rate, as per HSN 28044090 which can be 5%, 12%, or 18% depending on the specific type.
Categorizing Oxygen Cylinders (The Container)
The physical oxygen cylinder, being a container for compressed or liquefied gas, typically falls under Chapter 73: “Articles of iron or steel” or Chapter 76: “Articles of aluminium.”
- Iron or Steel Cylinders: For containers made of iron or steel, the HSN code 73110090 covers “Other Pressure Containers For Transport Or Storage Of Compressed Gases (Excl. Containers Specifically Constructed Or Equipped For One Or More Types Of Transport) : Other”. These often attract an 18% GST rate. High-pressure cylinders with working pressure exceeding 35.2 Kg/Sq.Cm might be found under HSN 73110030.
- Aluminium Cylinders: Aluminium containers for compressed or liquefied gas are generally classified under HSN code 76130099, typically at an 18% GST rate.
Recognizing Related Medical Apparatus
Medical equipment directly involved in oxygen therapy, beyond just the gas and cylinder, generally falls under Chapter 90: “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.”
Understanding Oxygen Therapy Appliances
“Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus” are relevant categories.
- “Ozone Therapy, Oxygen Therapy, Aerosol Therapy” apparatus uses HSN codes like 90192090 and 90192010, both attracting a 12% GST rate from July 1, 2017.
- More broadly, “Other Breathing Appliances And Gas Masks, Excluding Protective Masks Having Neither Mechanical Parts Nor Replaceable Filters” are covered by HSN 9020, with a 12% GST rate.
- “Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences,” including “Other surgical instruments and appliances,” can also encompass components or setups where oxygen cylinders are an integral part, often found under HSN 90189099, typically with a 12% GST rate.
Considering Engine Cylinders
It is important to note that the term “cylinder” also appears in the context of engines. For example, “Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines” with specific “Cylinder Capacity” are found under Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” Examples include HSN codes like 84073320 and 84073210 for motorcycle engines, which have a significantly higher GST rate of 28%. These are distinct from oxygen cylinders.
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