Pu connector HSN Code

Understanding the HSN Code for PU Connectors

“PU connector” can be a broad term, but in the context of HSN codes, it most commonly refers to electrical or pneumatic connectors where a component is made of Polyurethane (PU). For businesses in India dealing with these items, accurately classifying them under the Harmonized System of Nomenclature (HSN) is crucial for correct GST compliance.

The HSN for PU Connectors

When determining the HSN code for a “PU connector,” the key is to understand what kind of “connector” it is. The term “PU” usually refers to the material, Polyurethane, which offers properties like flexibility, durability, and resistance to abrasion.

Based on the provided data, the most relevant HSN chapter for connectors is:

Chapter 85: 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 is the primary classification for electrical connectors, regardless of the specific material used for insulation or housing (which could be PU).

Specifically, the data highlights:

• HSN 8535: This broad heading covers “Electrical Apparatus For Switching Or Protecting Electrical Circuits, Or For Making Connections To Or In Electrical Circuits (For Example, Switches, Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs And Other Connectors, Junction Boxe.” This explicitly mentions “Other Connectors.” If a PU connector is used for making electrical connections, it would fall here.
  • Products under HSN 8535 generally attract an 18% GST rate, effective from July 1, 2017.
• HSN 8544: This heading 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.” While this HSN primarily describes wires and cables, it mentions “whether or not fitted with connectors.” Many sub-codes under 8544 are for wires and cables that may include connectors, or the connectors themselves if they are integral parts of such cables.
  • Specific sub-codes like 85445930, 85445130, 85444293, 85441930, 85441990, 85445950, 85442010, 85444130, 85445140, 85445990, 85447010, 85441190, 85444919, 85444120 are all related to insulated wires and cables, and almost all are subject to an 18% GST rate, effective from July 1, 2017 (with some rate revisions on November 15, 2017, but maintaining 18%).
  • If a “PU connector” is sold as part of an insulated cable assembly, the entire assembly’s classification under 8544 would apply. If sold separately as a discrete electrical connector, HSN 8535 is more appropriate.

Differentiating from Other PU-related items

The provided data also lists other HSN codes where “PU” appears in the description, but these are for entirely different products:

• Chapter 57 (Carpets and other textile floor coverings): HSN codes like 57033020, 57032020, 57033920, 57032920 refer to “Carpet Mats With Jute, Rubber, Latex Or Pu Foam Backing.” Here, “PU foam” refers to the backing material for carpets, not a connector. These have a 12% GST rate.
• Chapter 84 (Nuclear reactors, boilers, machinery): HSN 84859000 (“Machinery Parts, Not Containing Electrical Connectors, Insulators, Coils, Contacts Or Other Electrical Features…”) refers to general machinery parts, explicitly excluding electrical connectors.

Therefore, for a “PU connector,” the primary consideration is its function as an electrical connection device.

GST Rate for PU Connectors

For electrical PU connectors, the applicable GST rate is 18%. This applies whether they are classified under HSN 8535 as standalone connectors or as part of insulated wire and cable assemblies under HSN 8544. This rate has been consistent for these categories since the inception of GST or subsequent revisions.