Polycab Cable HSN Code

Polycab Cable HSN Code: Understand GST for Electrical Conductors

Polycab is a leading name in the cable industry, offering a vast range of electrical conductors for various applications. Understanding the Harmonized System of Nomenclature (HSN) codes and corresponding GST rates for Polycab cables is crucial for businesses and consumers alike to ensure proper taxation and compliance.

Electrical Conductors Fall Under Chapter 85

The majority of Polycab’s wires and cables are categorized under Chapter 85 of the HSN system: “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.” This chapter broadly covers insulated wires, cables, and other electrical conductors, whether or not they are fitted with connectors. It also includes optical fiber cables.

HSN 8544 for Insulated Wires and Cables

Within Chapter 85, the HSN code 8544 specifically covers “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 Electric Conductors Or Fitted With Connectors.” This broad description encompasses most of Polycab’s product range, including:

• Various types of insulated electrical conductors: This includes flexible cables, house wires, power cables, control cables, and more.
• Co-axial cables: Used for signal transmission in various applications.
• Optical fibre cables: Essential for high-speed data communication.

Across almost all sub-categories within HSN 8544 relevant to Polycab cables, the consistent GST rate is 18%. This rate has generally been effective from November 15, 2017, with an original effective date of July 1, 2017, indicating a reclassification or clarification rather than a rate change for many entries.

Let’s look at some common HSN codes and their descriptions under 8544:

• 85445930: Insulated wire and cable.
• 85445130: Insulated wire and cable.
• 85444293: Insulated conductors, often rubber insulated, for telecom purposes, fitted with connectors.
• 85441930: Rubber insulated winding wire.
• 85441990: Other winding wires of other metals/substances.
• 85445950: Insulated wire and cable.
• 85442010: Co-axial cable.
• 85444130: Plastic insulated conductors for voltage <= 80V, fitted with connectors.
• 85445140: Insulated wire and cable.
• 85445990: Other insulated electric conductors.
• 85447010: Optical fibre cables.
• 85441190: Other winding wire of copper, excluding enamelled copper.
• 85444919: Other electric conductors for voltage not exceeding 1000V.
• 85444120: Paper insulated conductors for voltage <= 80V, fitted with connectors.

Examining Cable Cranes and Lifting Equipment

Chapter 84, “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof,” includes machinery like “Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane.” Specific HSN codes for such equipment include:

• 84263000: For Portal or Pedestal Jib Cranes (18% GST, effective July 1, 2017).
• 84269910: For Ropeway and Telphers under “Other Machinery” (18% GST, effective July 1, 2017).
• 84261200: For Mobile Lifting Frames and Straddle Carriers within “Overhead Travelling Cranes, Transporter Cranes, Gantry Cranes, Bridge Cranes” (18% GST, effective July 1, 2017).

Understanding Twine, Cordage, Ropes, and Cables (Non-Electric)

Chapter 56, “Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof,” covers non-electrical ropes and cables. For example:

• 56071010: “Cordage, Cable, Rope And Twine Of Jute” (12% GST, effective November 15, 2017, originally July 1, 2017).
• 56079020: “Cordage, Cable, Ropes And Twine, Of Cotton” (12% GST, effective November 15, 2017, originally July 1, 2017).

These codes are crucial for understanding the distinction between electrical and non-electrical cables for GST purposes.