Rod HSN Code

Understanding the Rod HSN Code

Rods are fundamental industrial products, varying widely in material, shape, and application. From construction reinforcement to manufacturing components and even specialized tools, rods are ubiquitous. For businesses involved in the manufacturing, trading, or import/export of rods in India, a precise understanding of their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is essential for seamless operations and compliance. This blog will shed light on the diverse HSN codes for rods and their GST implications.

The HSN for Rods: A Material-Centric Approach

The HSN (Harmonized System of Nomenclature) is a globally standardized system for classifying goods, pivotal for both international trade and domestic taxation, including India’s GST. For “rods,” the HSN classification heavily depends on the material from which the rod is made, and sometimes its intended use or form.

The provided data demonstrates this material-centric approach, showing rods classified under various chapters:

• Chapter 72: Iron and Steel: This is a major category for rods.
• Chapter 74: Copper and Articles Thereof: For copper and its alloys.
• Chapter 75: Nickel and Articles Thereof: For nickel and its alloys.
• Chapter 79: Zinc and Articles Thereof: For zinc and its alloys.
• Chapter 81: Other Base Metals; Cermets; Articles Thereof: For other base metals like Tungsten (as seen in 810295 for Tungsten bars and rods).
• Chapter 39: Plastics and Articles Thereof: For plastic rods.
• Chapter 90: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus: For specialized measuring rods.

The Rod HSN Codes and Their GST Rates

Let’s examine some of the specific HSN codes for rods from the provided data, noting that almost all listed rods consistently attract an 18% GST rate:

1. Iron and Steel Rods:

• Bars And Rods, Hot-Rolled, In Irregularly Wound Coils, Of Other Alloy Steel: 7227 (general) – 18% GST
• Other Bars And Rods Of Iron Or Non-Alloy Steel, Not Further Worked Than Forged, Hot-Rolled, Hot-Drawn Or Hot-Extruded, But Including Those Twisted After Rolling – Containing Indentations, Ribs, Grooves Or Other Deformations Produced During The Rolling Pro: 72142090 – 18% GST
• Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Hollow Drill Bars And Rods : Of Alloy Steel: 72288010 – 18% GST
• Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Other Bars And Rods, Not Further Worked Than Cold-Formed Or Cold-Finished : Other: 72285090 – 18% GST
• Other Bars And Rods Of Stainless Steel; Angles, Shapes And Sections Of Stainless Steel – Bars And Rods, Not Further Worked Than Cold Formed Or Cold-Finished : Bright Bars : Chromium Type: 72222011 – 18% GST Many other specific iron/steel rod types are listed under Chapter 72, all at 18% GST.

2. Non-Ferrous Metal Rods:

• Nickel Bars, Rods, Profiles And Wire – Bars, Rods And Profiles: 75051000 (implied from 7505) – 18% GST
• Zinc Bars, Rods, Profiles And Wire – Zinc Bars, Rods, Profiles And Wire : Profiles : Angles, Shapes And Sections: 79040022 – 18% GST
• Copper Bars, Rods And Profiles – Of Copper Alloys : Of Copper-Zinc Base Alloys (Brass) : Bars: 74072110 – 18% GST
• Bars And Rods, Other Than Those Obtained Simply By Sintering, Profiles, Plates, Sheets, Strip And Foil (for other base metals like Tungsten): 810295 – 18% GST

3. Plastic Rods:

• Monofilament Of Which Any Cross – Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface – Worked But Not Otherwise Worked, Of Plastics – Of Other Plastics :Of Regenerated Cellulose: 39169040 – 18% GST

4. Measuring Rods:

• Instruments For Measuring Length, For Use In The Hand (For Example, Measuring Rods And Tapes): 90173010 – 18% GST

The prevailing 18% GST rate for various types of rods across different materials signifies a consistent tax treatment for these industrial and engineering components.