GST rates and HSN code for Rolling Shutter.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Railway or tramway locomotives, <strong>rolling</strong>-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds | Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Other : Of Locomotives | 86079100 | 18% | – | 01/10/2019 | – |
Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Other : Other : Parts Of Tramway, Locomotives And Running Stock | 86079920 | 18% | – | 01/10/2019 | – | |
Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Brakes And Parts Thereof : Other | 86072900 | 18% | – | 01/10/2019 | – | |
Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Bogies, Bissel-Bogies, Axles And Wheels, And Parts Thereof : Driving Bogies And Bissel-Bogies | 86071100 | 18% | – | 01/10/2019 | – | |
Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Bogies, Bissel-Bogies, Axles And Wheels, And Parts Thereof : Other Including Parts : Axles And Wheels For Locomotives | 86071920 | 18% | – | 01/10/2019 | – | |
Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Other : Other : Hydraulic Shock Absorbers For Railway Bogies | 86079930 | 18% | – | 01/10/2019 | – | |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Metal-Rolling Mills And Rolls Therefor – Other Rolling Mills: Hot Or Combination Hot And Cold: Combination Hot And Cold | 84552120 | 18% | – | 01/07/2017 | – |
Metal-Rolling Mills And Rolls Therefor – Other Parts | 84559000 | 18% | – | 01/07/2017 | – | |
Other Machine-Tools For Working Metal, Or Cermets, Without Removing Material Thread Rolling Machines | 84632000 | 18% | – | 01/07/2017 | – | |
Calendering Or Other Rolling Machines, Other Than For Metals Or Glass, And Cylinders Therefor – Parts: Other | 84209900 | 18% | – | 27/07/2018 1/07/2017 | – | |
Metal-Rolling Mills And Rolls Therefor | 8455 | 18% | – | 01/07/2017 | – | |
Metal-Rolling Mills And Rolls Therefor – Other Rolling Mills: Hot Or Combination Hot And Cold: Hot | 84552110 | 18% | – | 01/07/2017 | – | |
Iron and steel | 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% | – | 01/07/2017 | – |
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 – Other, Of Free Cutting Steel | 72143000 | 18% | – | 01/07/2017 | – | |
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 – Other : Other : Of Spring Steel Quality | 72149910 | 18% | – | 01/07/2017 | – | |
Other Bars And Rods Of Iron Or Non-Alloy Steel, Not Further Worked Than Forged, Hotrolled, Hot-Drawn Or Hot-Extruded, But Including Those Twisted After Rolling | 7214 | 18% | – | 01/07/2017 | – | |
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 – Forged : Other | 72141090 | 18% | – | 01/07/2017 | – | |
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 – Forged : Spring Steel Quality | 72141010 | 18% | – | 01/07/2017 | – | |
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 | 72142010 | 18% | – | 01/07/2017 | – | |
Other base metals; cermets; articles thereof | Calendering Or Other Rolling Machines, Other Than For Metals Or Glass, And Cylinders Therefor | 8120 | 0 | – | 01/07/2017 | – |
Rolling shutters are a common sight in commercial buildings, factories, and even homes, providing security and protection. When it comes to GST and taxation, it’s crucial to correctly classify these products. Let’s break down the HSN code and GST rate for rolling shutters.
The term “rolling” can be a bit confusing in the HSN system, as it appears in several chapters. The key is to understand the context.
Based on industry practice and external sources, the appropriate HSN code for a rolling shutter is 73089090. This code falls under Chapter 73, which covers “Articles of iron or steel.” The full description for this chapter includes “structures and parts of structures.” A rolling shutter is a part of a structure, and the “other” category within this heading is the most suitable classification for a complete rolling shutter or its components.
The GST rate for goods under HSN code 7308, which includes rolling shutters, is 18%. This rate applies to structures and parts of structures made of iron or steel. The effective date for this rate is July 1, 2017, and there is no CESS mentioned for this product.
It’s important to differentiate between a rolling shutter and the various components or machinery related to the term “rolling.”
By correctly classifying your product as a finished rolling shutter and not confusing it with related machinery or railway equipment, you ensure correct GST payment and avoid potential compliance issues.
The most commonly used HSN code for a rolling shutter made of iron or steel is 73089090.
The GST rate for a rolling shutter is 18%.
Parts of railway rolling-stock fall under Chapter 86, with HSN codes like 86079100.
The 18% GST rate on articles of iron and steel, including rolling shutters, has been effective since July 1, 2017.
Correct HSN classification is essential for accurate GST invoicing and to ensure compliance with tax regulations.
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