Pop HSN Code : Applicability, HSN Code and GST Rate on Pop

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
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	Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Parts: Populated, Loaded Or Stuffe	85179010	18%	–	01/04/2020 15/11/2017 1/07/2017	–
Populated, Loaded Or Stuffed Printed Circuit Boards	85177910	18%	–	–	–
Cotton	Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing Not More Than 200 G/M2- Dyed : Plain Weave :Poplin And Broad Fabrics	52103140	5%	–	01/07/2017	–
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing Not More Than 200 G/M2- Bleached :Plain Weave :Poplin And Broad Fabrics	52102120	5%	–	01/07/2017	–
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing Not More Than 200 G/M2- Of Yarns Of Different Colours : Plain Weave :Poplin And Broad Fabrics	52104150	5%	–	01/07/2017	–
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing Not More Than 200 G/M2- Printed : Plain Weave :Poplin And Broad Fabrics	52105140	5%	–	01/07/2017	–
Coffee, tea, mate and spices	Ginger, Saffron, Turmeric (Curcuma), Thyme, Bay Leaves, Curry And Other Spices Other Spices : Other : Powder : Poppy	09109926	5%	–	01/07/2017	–
Wood and articles of wood; wood charcoal	Of Poplar And Aspen (Populus Spp.)	44079700	18%	–	01/07/2017	–
Of Poplar And Aspen (Populus Spp.)	44039700	18%	–	01/07/2017	–
Other, With At Least One Outer Ply Of Non-Coniferous Wood Of The Species Alder (Alnus Spp.), Ash (Fraxinus Spp.), Beech (Fagus Spp.), Birch (Betula Spp.), Cherry (Prunus Spp.), Chestnut (Castanea Spp.), Elm (Ulmus Spp.), Eucalyptus (Eucalyptus Spp.), Hickory (Carya Spp.), Horse Chestnut (Aesculus Spp.), Lime (Tilia Spp.), Maple (Acer Spp.), Oak (Quercus Spp.), Plane Tree (Platanus Spp.), Poplar And Aspen (Populus Spp.), Robinia (Robinia Spp.), Tulipwood (Liriodendron Spp.) Or Walnut (Juglans Spp.)	441233	18%	–	15/11/2017	–
Oil seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder	Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Poppy Seeds	12079100	5%	–	01/07/2017	–
Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Poppy Straw	12114000	5%	–	01/07/2017	–
Cereals	Popcorn (Zea Mays Ver,Everta)	10059030	5%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

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

Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Parts: Populated, Loaded Or Stuffe

85179010

18%

–

01/04/2020 15/11/2017 1/07/2017

–

Populated, Loaded Or Stuffed Printed Circuit Boards

85177910

18%

–

Cotton

Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing Not More Than 200 G/M2- Dyed : Plain Weave :Poplin And Broad Fabrics

52103140

–

01/07/2017

–

Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing Not More Than 200 G/M2- Bleached :Plain Weave :Poplin And Broad Fabrics

52102120

–

01/07/2017

–

Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing Not More Than 200 G/M2- Of Yarns Of Different Colours : Plain Weave :Poplin And Broad Fabrics

52104150

–

01/07/2017

–

Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing Not More Than 200 G/M2- Printed : Plain Weave :Poplin And Broad Fabrics

52105140

–

01/07/2017

–

Coffee, tea, mate and spices

Ginger, Saffron, Turmeric (Curcuma), Thyme, Bay Leaves, Curry And Other Spices Other Spices : Other : Powder : Poppy

09109926

–

01/07/2017

–

Wood and articles of wood; wood charcoal

Of Poplar And Aspen (Populus Spp.)

44079700

18%

–

01/07/2017

–

Of Poplar And Aspen (Populus Spp.)

44039700

18%

–

01/07/2017

–

Other, With At Least One Outer Ply Of Non-Coniferous Wood Of The Species Alder (Alnus Spp.), Ash (Fraxinus Spp.), Beech (Fagus Spp.), Birch (Betula Spp.), Cherry (Prunus Spp.), Chestnut (Castanea Spp.), Elm (Ulmus Spp.), Eucalyptus (Eucalyptus Spp.), Hickory (Carya Spp.), Horse Chestnut (Aesculus Spp.), Lime (Tilia Spp.), Maple (Acer Spp.), Oak (Quercus Spp.), Plane Tree (Platanus Spp.), Poplar And Aspen (Populus Spp.), Robinia (Robinia Spp.), Tulipwood (Liriodendron Spp.) Or Walnut (Juglans Spp.)

441233

18%

–

15/11/2017

–

Oil seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder

Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Poppy Seeds

12079100

–

01/07/2017

–

Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Poppy Straw

12114000

–

01/07/2017

–

Cereals

Popcorn (Zea Mays Ver,Everta)

10059030

–

01/07/2017

–

Understand Pop in HSN Codes and GST Rates

The term “Pop” can refer to a surprising variety of items across different industries. From the fabric in your shirt to an ingredient in your food, or even a component in electronics, “Pop” appears in various Harmonized System of Nomenclature (HSN) codes. Understanding the specific context is key to identifying the correct classification and applicable Goods and Services Tax (GST) rate. Let’s explore the diverse items associated with “Pop” in the HSN.

Pop in Textiles: Poplin Fabric

One common usage of “Pop” is in Poplin fabric. This type of woven cotton, often mixed with man-made fibres, is found under HSN Chapter 52: “Cotton.” Various forms of poplin fabric are listed, all attracting a 5% GST rate, effective from July 1, 2017:

52103140: Dyed : Plain Weave : Poplin And Broad Fabrics
52102120: Bleached : Plain Weave : Poplin And Broad Fabrics
52104150: Of Yarns Of Different Colours : Plain Weave : Poplin And Broad Fabrics
52105140: Printed : Plain Weave : Poplin And Broad Fabrics

Pop in Food: Popcorn and Poppy Seeds

The HSN also categorizes “Pop” in the realm of food products:

Popcorn: Specifically “Popcorn (Zea Mays Ver. Everta)” is classified under HSN Chapter 10: “Cereals,” with HSN code 10059030. It has a 5% GST rate, effective from July 1, 2017.
Poppy Seeds: These are found under HSN Chapter 12: “Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medical plants; straw and fodder.”
- “Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Poppy Seeds” are under HSN 12079100, with a 5% GST rate, effective from July 1, 2017.
- “Ginger, Saffron, Turmeric (Curcuma), Thyme, Bay Leaves, Curry And Other Spices Other Spices : Other : Powder : Poppy” (referring to poppy powder) is under HSN 09109926 in Chapter 9 (“Coffee, tea, mate and spices”), also with a 5% GST rate, effective from July 1, 2017.
- “Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Poppy Straw” is under HSN 12114000, attracting a 5% GST rate, effective from July 1, 2017.

Pop in Wood: Poplar and Aspen Wood

Pop also refers to specific types of wood: Poplar and Aspen (Populus Spp.). These are classified under HSN Chapter 44: “Wood and articles of wood; wood charcoal.”

“Of Poplar And Aspen (Populus Spp.)” is found under HSN codes 44079700 and 44039700. Both have an 18% GST rate, effective from July 1, 2017.
A broader category involving “Poplar And Aspen (Populus Spp.)” as an outer ply in veneered wood (HSN 441233) also carries an 18% GST rate, effective from November 15, 2017.

Pop in Electronics: Populated Printed Circuit Boards

In the realm of electronics, “Populated” refers to Printed Circuit Boards (PCBs) that have electronic components mounted on them. These are categorized under HSN Chapter 85: “Electrical machinery and equipment and parts thereof.”

“Populated, Loaded Or Stuffed Printed Circuit Boards” are specifically found under HSN codes 85179010 (as parts of electrical apparatus for line telephony) and 85177910. Both attract an 18% GST rate. The effective dates vary, with 85179010 being revised on April 1, 2020, following earlier dates of November 15, 2017, and July 1, 2017. HSN 85177910 does not show a specific effective date revision.

As you can see, the term “Pop” can lead to very different HSN classifications and GST rates depending on the specific item. Accurate identification is paramount for proper tax compliance.

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