Plumbing material HSN Code

GST rates and HSN code for Plumbing material.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Miscellaneous manufactured articlesSanitary Towels (Pads) And Tampons, Napkins And Napkin Liners For Babies And Similar Articles, Of Any Material961900001/07/2017
Worked Vegetable Or Mineral Carving Material And Articles Of These Materials Moulded Or Carved Articles Of Wax, Of Stearin, Of Natural Gums Or Natural Resins Or Of Modelling Pastes, And Other Moulded Or Carved Articles, Not Elsewhere Specified Or Included9602003018%15/11/2017 – 1/07/2017
Articles of iron or steelReservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment73090018%01/07/2017
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates7302101018%01/07/2017
Aluminium and articles thereofAluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F7612109018%01/07/2017
Carpets and other textile floor coveringsCarpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Carpets, Car5702321012%13/10/2017 1/07/2017
Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Other5702329012%13/10/2017 1/07/2017
Of Man-Made Textile Material57023212%13/10/2017 1/07/2017
Headgear and parts thereofHat-Shapes, Plaited Or Made By Assembling Strips Of Any Material, Neither Blocked To Shape, Nor With Made Brims, Nor Lined, Nor Trimmed650218%01/07/2017
Hats And Other Headgear, Plaited Or Made By Assembling Strips Of Any Material, Whether Ornot Lined Or Trimmed6504001/07/2017
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofGaskets And Similar Joints Of Metal Sheeting Combined With Other Material Or Of Two Or More Layers Of Metal; Sets Or Assortments Of Gaskets And Similar Joints, Dissimilar In Composition, Put Up In Pouches, Envelopes Or Similar Packings; Mechanical Seals848418%15/11/2017
Other Machine-Tools For Working Metal, Or Cermets, Without Removing Material Thread Rolling Machines8463200018%01/07/2017
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plansNewspapers, Journals And Periodicals, Whether Or Not I Llustrated Or Containing Advertising Material4902Nil01/07/2017
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articlesInsulating Fittings For Electrical Machines, Appliances Or Equipment, Being Fittings Wholly Of Insulating Material Apart From Any Minor Components Of Metal (For Example, Threaded Sockets) Incorporated During Moulding Solely For The Purposes Of Assembly, O8547103018%15/11/2017
Photographic or cinematographic goodsPhotographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt3702529018%01/07/2017
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereofOptical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th9001409018%01/07/2017
Other made up textile articles; sets; worn clothing and worn textile articles; ragsOther Furnishing Articles – Not Knitted Or Crocheted, Of Other Textile Material – Of Wool, Handloom6304999212%15/11/2017 1/07/2017
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildingMattress Supports; Articles Of Bedding And Similar Furnishing (For Example, Mattresses, Quilts, Eiderdowns, Cushions, Pouffes And Pillows) Fitted With Springs Or Stuffed Or Internally Fitted With Any Material Or Of Cellular Rubber Or Plastics, Whether Or9404301018%15/11/2017 22/09/2017 1/07/2017
Mattress Supports; Articles Of Bedding And Similar Furnishing (For Example, Mattresses, Quilts, Eiderdowns, Cushions, Pouffes And Pillows) Fitted With Springs Or Stuffed Or Internally Fitted With Any Material Or Of Cellular Rubber Or Plastics, Whether Or9404291018%15/11/2017 22/09/2017 1/07/2017
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial useTransmission Or Conveyor Belts Or Belting, Of Textile Material, Whether Or Not Impregnated, Coated, Covered Or Laminated With Plastics, Or Reinforced With Metal Or Other Material – Transmission Or Conveyor Belts Or Belting, Of Textile Material, Whether Or5910002012%01/07/2017

Identifying Plumbing Material HSN Codes

Plumbing materials are a broad category, encompassing items made from different base materials like plastics, iron, steel, and other composites. Consequently, their HSN codes are distributed across several chapters of the HSN system, primarily based on the material composition.

Plumbing Material HSN Codes and GST Rates

The GST rates for plumbing materials primarily fall under the 18% slab, with specific classifications depending on the material and function.

Plastic Plumbing Materials

Plastic pipes, tubes, hoses, and their fittings (joints, elbows, flanges) are commonly used in modern plumbing. These are generally classified under Chapter 39: Plastics and articles thereof.

  • 3917: Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.
    • GST Rate: 18%
    • This broad category covers various types of plastic pipes (like PVC, HDPE, CPVC), flexible hoses, and fittings made from different plastic polymers. Specific sub-codes exist for rigid or flexible tubes, and those made of specific polymers like vinyl chloride or ethylene.

Iron and Steel Plumbing Materials

For heavier-duty or specific applications, iron and steel components are crucial. These fall under Chapter 73: Articles of iron or steel.

  • 730900: Reservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment.
    • GST Rate: 18%
    • This code covers large storage tanks often used in plumbing systems for water storage or other liquids.
  • 73021010: Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish-Plates, Chairs, Chair Wedges, Sole Plates.
    • GST Rate: 18%
    • While this specific HSN code refers to railway materials, it illustrates how general “iron or steel articles” are classified at 18%. Plumbing fittings and pipes made of iron or steel would generally fall under similar chapters, with specific sub-headings (e.g., 7307 for tube or pipe fittings of iron or steel).

Aluminium Plumbing Components

Certain specialized containers in plumbing might utilize aluminium.

  • 76121090: Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F.
    • GST Rate: 18%
    • This HSN code covers smaller aluminium containers which might find niche uses within plumbing systems.

Gaskets and Mechanical Seals

Sealing components are vital for leak-proof plumbing.

  • 8484: Gaskets And Similar Joints Of Metal Sheeting Combined With Other Material Or Of Two Or More Layers Of Metal; Sets Or Assortments Of Gaskets And Similar Joints, Dissimilar In Composition, Put Up In Pouches, Envelopes Or Similar Packings; Mechanical Seals.
    • GST Rate: 18%
    • This broadly covers all types of gaskets and mechanical seals essential for pipe connections and various plumbing fixtures.

Other Relevant Material Classifications

While not exclusively “plumbing materials,” some items from the provided data illustrate how related components might be classified:

  • 96020030: Moulded or Carved Articles of Wax, of Stearin, of Natural Gums or Natural Resins or of Modelling Pastes, and Other Moulded or Carved Articles, Not Elsewhere Specified Or Included.
    • GST Rate: 18%
    • This could potentially cover specific non-metallic components within plumbing, depending on their composition and manufacturing.
  • 85471030: Insulating Fittings For Electrical Machines, Appliances Or Equipment, Being Fittings Wholly Of Insulating Material Apart From Any Minor Components Of Metal.
    • GST Rate: 18%
    • While primarily electrical, some plumbing applications might involve insulated fittings, falling under this code.
  • 4902 (Newspapers, Journals, Periodicals): This code is for printed material and has a Nil GST rate, clearly not a plumbing material, but illustrates the diversity of HSN classifications.
  • 57023210, 57023290, 570232: Carpets and other textile floor coverings.
    • GST Rate: 12%
    • These are for textile floor coverings and are not directly related to plumbing materials.
  • 6502, 65040: Headgear and parts thereof.
    • GST Rate: 18% or 0%
    • These are for headgear and are not plumbing materials.
  • 63049992: Other Furnishing Articles – Not Knitted Or Crocheted, Of Other Textile Material – Of Wool, Handloom.
    • GST Rate: 12%
    • This refers to furnishing articles, not plumbing materials.
  • 94043010, 94042910: Mattress Supports; Articles Of Bedding And Similar Furnishing.
    • GST Rate: 18%
    • These are for bedding and furniture, not plumbing.
  • 59100020: Transmission Or Conveyor Belts Or Belting, Of Textile Material.
    • GST Rate: 12%
    • This is for industrial belts, not plumbing materials.

FAQs

What does HSN mean in the context of plumbing materials?

HSN, or Harmonized System of Nomenclature, is an international classification system used to categorize goods for customs and taxation, including plumbing materials.

What is the general GST rate for plastic plumbing pipes?

Most plastic plumbing pipes and their fittings fall under an 18% GST rate.

Which HSN chapter covers plastic plumbing components?

Plastic plumbing components are primarily covered under Chapter 39: “Plastics and articles thereof.”

Are plumbing gaskets subject to GST?

Yes, gaskets and similar joints used in plumbing are generally subject to an 18% GST rate under HSN 8484.

When did the GST rates for these plumbing materials become effective?

Most of the GST rates for the listed plumbing materials became effective on July 1, 2017, or November 15, 2017, depending on rate revisions.

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