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

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Articles of iron or steel	Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other	73239190	18%	–	01/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Other	73239490	18%	–	01/07/2017	–
Fertilizers	Mineral Or Chemical Fertilisers, Potassic Potassium Chloride	31042000	18%	–	01/07/2017	–
Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Other : Mineral	31059010	5%	–	01/07/2017	–
Mineral Or Chemical Fertilisers Containing Two Or Three Of The Fertilising Elements Nitrogen, Phosphorus And Potassium; Other Fertilisers; Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg	3105	18%	–	01/07/2017	–
Mineral Or Chemical Fertilisers Containing Two Or Three Of The Fertilising Elements Nitrogen, Phosphorus And Potassium; Other Fertilisers; Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg, Which Are Clearly Not To Be Used As Fertilizers	3105	18%	–	01/07/2017	–
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive	Cyanides, Cyanide Oxides And Complex Cyanides – Complex Cyanides : Potassium Ferricyanide	28372020	18%	–	01/07/2017	–
Salts Of Oxometallic Or Peroxometallic Acids – Manganites, Manganates And Permanganates : Potassium Permanganate	28416100	18%	–	01/07/2017	–
Chlorides, Chloride Oxides And Chloride Hydroxides; Bromides And Bromide Oxides; Iodides And Iodide Oxides – Iodides And Iodide Oxides – Potassium Iodide	28276010	18%	–	01/07/2017	–
Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites – Other : Potassium Hypochlorites	28289020	18%	–	01/07/2017	–
Aluminium and articles thereof	Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Sanitary Ware Of A	76152010	12%	–	15/11/2017 – 1/07/2017	–
Edible vegetables and certain roots and tubers	Manioc, Arrowroot, Salep, Jerusalemartichokes, Sweet Potatoes And Similarroots And Tubers With High Starch Orinulin Content, Fresh, Chilled, Frozen Ordried, Whether Or Not Sliced Or In Theform Of Pellets; Sago Pith Sweet Potatoes	07142000	5%	–	01/07/2017	–
Potatoes, Fresh Or Chilled Other	07019000	5%	–	01/07/2017	–
Manioc, Arrowroot, Salep, Jerusalemartichokes, Sweet Potatoes And Similarroots And Tubers With High Starch Orinulin Content, Fresh, Chilled, Frozen Ordried, Whether Or Not Sliced Or In Theform Of Pellets; Sago Pith Manioc (Cassava)	07141000	5%	–	01/07/2017	–
Manioc, Arrowroot, Salep, Jerusalemartichokes, Sweet Potatoes And Similarroots And Tubers With High Starch Orinulin Content, Fresh, Chilled, Frozen Ordried, Whether Or Not Sliced Or In Theform Of Pellets; Sago Pith-Yautia (Xanthosoma Spp.)	07145000	5%	–	01/07/2017	–
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles	Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors	8533	18%	–	01/07/2017	–
Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors – Other Fixed Resistors: – For A Power Handling Capacity Not Exceeding 20 W: – Of Insulated Wire : Other	85332129	18%	–	01/07/2017	–
Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors – Other Fixed Resistors: – For A Power Handling Capacity Not Exceeding 20 W: – Of Bare Wire : Of Nichrome	85332111	18%	–	01/07/2017	–
Glass and glassware	Carboys, Bottles, Flasks, Jars, Pots, Phials, Ampoules And Other Containers, Of Glass, Of A Kind Used For The Conveyance Or Packing Of Goods; Preserving Jars Of Glass; Stoppers, Lids And Other Closures, Of Glass – Ampoules	70101000	18%	–	01/07/2017	–
Fish and crustaceans, molluscs and other aquatic invertebrates	Blue Whitings (Micromeisitius Potassou, Micromeisitius Australis)	03025600	Nil	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Articles of iron or steel

Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other

73239190

18%

–

01/07/2017

–

73239490

18%

–

01/07/2017

–

Fertilizers

Mineral Or Chemical Fertilisers, Potassic Potassium Chloride

31042000

18%

–

01/07/2017

–

Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Other : Mineral

31059010

–

01/07/2017

–

Mineral Or Chemical Fertilisers Containing Two Or Three Of The Fertilising Elements Nitrogen, Phosphorus And Potassium; Other Fertilisers; Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg

3105

18%

–

01/07/2017

–

3105

18%

–

01/07/2017

–

Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive

Cyanides, Cyanide Oxides And Complex Cyanides – Complex Cyanides : Potassium Ferricyanide

28372020

18%

–

01/07/2017

–

Salts Of Oxometallic Or Peroxometallic Acids – Manganites, Manganates And Permanganates : Potassium Permanganate

28416100

18%

–

01/07/2017

–

Chlorides, Chloride Oxides And Chloride Hydroxides; Bromides And Bromide Oxides; Iodides And Iodide Oxides – Iodides And Iodide Oxides – Potassium Iodide

28276010

18%

–

01/07/2017

–

Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites – Other : Potassium Hypochlorites

28289020

18%

–

01/07/2017

–

Aluminium and articles thereof

Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Sanitary Ware Of A

76152010

12%

–

15/11/2017 – 1/07/2017

–

Edible vegetables and certain roots and tubers

Manioc, Arrowroot, Salep, Jerusalemartichokes, Sweet Potatoes And Similarroots And Tubers With High Starch Orinulin Content, Fresh, Chilled, Frozen Ordried, Whether Or Not Sliced Or In Theform Of Pellets; Sago Pith Sweet Potatoes

07142000

–

01/07/2017

–

Potatoes, Fresh Or Chilled Other

07019000

–

01/07/2017

–

07141000

–

01/07/2017

–

07145000

–

01/07/2017

–

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors

8533

18%

–

01/07/2017

–

Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors – Other Fixed Resistors: – For A Power Handling Capacity Not Exceeding 20 W: – Of Insulated Wire : Other

85332129

18%

–

01/07/2017

–

85332111

18%

–

01/07/2017

–

Glass and glassware

Carboys, Bottles, Flasks, Jars, Pots, Phials, Ampoules And Other Containers, Of Glass, Of A Kind Used For The Conveyance Or Packing Of Goods; Preserving Jars Of Glass; Stoppers, Lids And Other Closures, Of Glass – Ampoules

70101000

18%

–

01/07/2017

–

Fish and crustaceans, molluscs and other aquatic invertebrates

Blue Whitings (Micromeisitius Potassou, Micromeisitius Australis)

03025600

Nil

–

01/07/2017

–

Find the Right HSN Code for Your Pot

The term “pot” can refer to a wide variety of products, from kitchen cookware to planters and chemical containers. For businesses dealing with these items, correctly identifying the HSN code is critical for accurate GST calculation and compliance. The HSN classification depends entirely on the pot’s material and its primary use. Let’s break down the different HSN codes and GST rates for pots.

Classify Your Pot by Material and Use

The HSN code for a pot is not a single code. You need to consider what the pot is made of and what it is used for.

Pots Made of Iron or Steel: Kitchen pots and other household articles made of iron or steel, including cast iron and enamelled steel, are classified under Chapter 73.
- 73239190: This code is for “Table, kitchen or other household articles” made of cast iron, not enamelled. This would include cast iron cooking pots.
- 73239490: This code is for similar articles made of iron or steel that are enamelled.
- 73239390: This specific code is commonly used for stainless steel cooking pots and utensils.
Pots Made of Aluminium: Pots and other household articles made of aluminium are classified under Chapter 76.
- 76152010: This code is for sanitary ware made of aluminium. While your data lists this, it’s a specific sub-category and not for general cooking pots or planters. For general household utensils, including pots, made of aluminium, the HSN is typically 761510.
Pots Made of Glass: Glass containers, including pots used for packaging or conveyance, are classified under Chapter 70.
- 70101000: This code is for glass ampoules, but other sub-headings under 7010 cover jars, pots, and other glass containers used for packing goods.
Pots Made of Ceramic or Clay: While not explicitly in your data, this is a very common material for pots, especially planters or earthenware cooking pots. Based on my knowledge base, ceramic pots are classified under Chapter 69.
- 69120040: This code is for “Clay articles as tableware, kitchenware, etc.” and is often used for clay pots.
- 69139000: This code is for “Statuettes and other ornamental ceramic articles,” which would include decorative ceramic flower pots.
- 69099000: This code covers ceramic pots used for the conveyance or packing of goods.
- Earthen pots and clay lamps are often exempt from GST.

Understand the Applicable GST Rate

The GST rate for pots varies significantly based on the material:

Pots of Iron, Steel, or Aluminium: Most household articles, including pots, made of iron, steel, or aluminium have an 18% GST rate. This is because they are considered manufactured goods.
Pots of Glass: Glass containers are also taxed at 18% GST.
Pots of Ceramic/Clay: The GST rate for ceramic pots is typically 12% or 18%, depending on their use and nature. However, simple earthenware pots and clay lamps are exempt from GST, as they are considered traditional and basic goods.
Other “Pot” related items: Your data also includes “Potassium” chemicals and “Potatoes,” which have completely different HSN codes and GST rates. These are not containers and highlight the importance of the product’s description. For example, Potassium Chloride (31042000) has an 18% rate, while potatoes (07019000) have a 5% rate.

By accurately identifying the material and purpose of the pot, you can ensure that you apply the correct HSN code and GST rate, ensuring a smooth and compliant business operation.

FAQs

What is the HSN code for a cooking pot made of stainless steel?

A stainless steel cooking pot falls under HSN code 73239390, which is for household articles of stainless steel.

What is the GST rate for a stainless steel cooking pot?

The GST rate for a stainless steel cooking pot is 18%.

What is the HSN code for a cast iron pot?

A cast iron pot is classified under HSN code 73239190.

What is the HSN code for a glass jar or pot?

Glass jars and pots for packing goods are classified under HSN 7010 and typically have an 18% GST rate.

What is the HSN code for a plastic flower pot?

A plastic flower pot is classified as a household article of plastics, commonly under HSN 39249090, with an 18% GST rate.

Why is “Potassium Chloride” in the data? Is it a type of pot?

No, “Pot” is a common root word. In this case, “Potassium Chloride” is a chemical fertilizer and is not a container. Its HSN code is 31042000.

Pot HSN Code

Find the Right HSN Code for Your Pot

Classify Your Pot by Material and Use

Understand the Applicable GST Rate

HSN Code of similar products

FAQs

What is the HSN code for a cooking pot made of stainless steel?

What is the GST rate for a stainless steel cooking pot?

What is the HSN code for a cast iron pot?

What is the HSN code for a glass jar or pot?

What is the HSN code for a plastic flower pot?

Why is “Potassium Chloride” in the data? Is it a type of pot?