Rawal Plug HSN Code

Understanding the Rawl Plug HSN Code

The “Rawl Plug,” often generically referred to as a wall plug or wall anchor, is an essential fastener for securing items to walls made of masonry, concrete, or plasterboard. These small but mighty devices create a secure fixing point, allowing screws to be driven into otherwise unsuitable surfaces. For businesses and individuals dealing with Rawl Plugs in India, understanding their Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance.

Based on the provided data and common classifications, Rawl Plugs (or wall plugs/anchors) typically fall into two main HSN categories, depending on their material and specific function:

1. Plastics and Articles Thereof (Chapter 39): Many Rawl Plugs are made from plastic, especially nylon or other synthetic materials. These types of wall plugs are often classified under Chapter 39 of the HSN, which covers “Plastics and articles thereof.” Common HSN codes could include:
   • 39259090: For “Other builders’ ware of plastics, not elsewhere specified or included.” This is a broad category where plastic wall plugs are frequently found.
   • 39269099: For “Other articles of plastics.” This is a common residual category for plastic items not specifically covered elsewhere.
   • Plastic wall plugs under these classifications generally attract an 18% GST rate, effective from July 1, 2017.
2. Articles of Iron or Steel (Chapter 73): While less common for the standard “Rawl Plug” which is often plastic, some heavy-duty wall anchors or expansion bolts, which serve a similar function of creating a secure fixing in walls, are made of iron or steel. These would be classified under Chapter 73, “Articles of iron or steel,” often under headings related to screws, bolts, nuts, and similar articles. For instance, 73181900 (“Other threaded articles of iron or steel”) can encompass certain types of metal expansion bolts or anchors. These metal variants also typically have an 18% GST rate, effective from July 1, 2017.

It’s important to note that the provided data specifically mentions “Rawal Plug” under HSN 85359090, a broad category for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, e.g., switches, fuses, … plugs and other connectors…” with an 18% GST. While “plugs” are mentioned here, this HSN code primarily relates to electrical connectors and accessories, not the mechanical wall anchors commonly known as Rawl Plugs. This highlights the importance of precise product descriptions when classifying items under HSN.

For accurate GST compliance, always ensure the HSN code chosen precisely matches the material composition and intended use of the Rawl Plug or wall anchor you are dealing with.