Perforated cable tray HSN Code

Understand Perforated Cable Tray HSN Codes and GST Rates

Perforated cable trays are essential components in modern electrical installations, providing organized and protective pathways for cables. For manufacturers, suppliers, and contractors, accurately identifying the Harmonized System of Nomenclature (HSN) code for these trays is crucial for GST compliance. Let’s explore where perforated cable trays fit within the HSN framework and their associated GST rates.

Understanding the HSN Classification for Perforated Cable Trays

While the provided data does not directly list “perforated cable tray” with a specific HSN code, we can infer its likely classification based on its function and material. Cable trays are essentially structures designed to support and manage electrical cables. They are generally made of metal (like steel or aluminum) and are considered parts of electrical machinery or installations.

Given the data, it’s highly probable that perforated cable trays fall under a broader category related to electrical equipment or parts thereof. The most relevant chapter for such items is “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles” (Chapter 85).

Within this chapter, items like “Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With” (HSN codes such as 85445930, 85445130, 85444293, 85441930, 85441990, 85445950) are listed with an 18% GST rate. While these codes refer to the cables themselves, it’s common for supporting structures like cable trays to be classified similarly if they are considered integral to the electrical system.

Alternatively, if a cable tray is considered a structural component of machinery, it might fall under “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof” (Chapter 84). However, the descriptions provided, such as for cranes and ropeways (84263000, 84269910), do not directly relate to cable trays.

Without a direct match in the provided data, the most logical placement for perforated cable trays would be within Chapter 85, typically under a general HSN code for “Parts of electrical machinery or apparatus, not elsewhere specified or included,” which generally carry an 18% GST rate.

Exploring Other Perforated Items in HSN

It’s important to note that the term “perforated” appears in the data for other categories as well, but these are distinct from cable trays:

• Perforated Paper and Paperboard: Items like “Paper And Paperboard, Corrugated (With Or Without Glued Flat Surface Sheets), Creped, Crinkled, Embossed Or Perforated, In Rolls Or Sheets…” (HSN 48084010) and “Toilet Or Facial Tissue Stock… whether or not… Perforated…” (HSN 4803) fall under “waste and scrap paper or paperboard” (Chapter 48) and typically have GST rates of 12% or 18%. These are clearly not related to cable management.
• Perforated Twine, Cordage, Ropes and Cables: “Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics…” (HSN 56071010) under Chapter 56 can be perforated, but this refers to the rope material itself, not a tray.

Key Takeaway for Perforated Cable Trays

Based on general HSN classification principles and the provided data, a perforated cable tray, being a component for electrical installations, would most likely be classified under Chapter 85 as a part of electrical machinery or apparatus, attracting an 18% GST rate. Always consult with a GST expert for definitive classification.