Rolling Shutter HSN Code

GST rates and HSN code for Rolling Shutter.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate 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 kindsParts Of Railway Or Tramway Locomotives Or Rolling-Stock – Other : Of Locomotives8607910018%01/10/2019
Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Other : Other : Parts Of Tramway, Locomotives And Running Stock8607992018%01/10/2019
Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Brakes And Parts Thereof : Other8607290018%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-Bogies8607110018%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 Locomotives8607192018%01/10/2019
Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Other : Other : Hydraulic Shock Absorbers For Railway Bogies8607993018%01/10/2019
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofMetal-Rolling Mills And Rolls Therefor – Other Rolling Mills: Hot Or Combination Hot And Cold: Combination Hot And Cold8455212018%01/07/2017
Metal-Rolling Mills And Rolls Therefor – Other Parts8455900018%01/07/2017
Other Machine-Tools For Working Metal, Or Cermets, Without Removing Material Thread Rolling Machines8463200018%01/07/2017
Calendering Or Other Rolling Machines, Other Than For Metals Or Glass, And Cylinders Therefor – Parts: Other8420990018%27/07/2018 1/07/2017
Metal-Rolling Mills And Rolls Therefor845518%01/07/2017
Metal-Rolling Mills And Rolls Therefor – Other Rolling Mills: Hot Or Combination Hot And Cold: Hot8455211018%01/07/2017
Iron and steelOther 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 Pro7214209018%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 Steel7214300018%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 Quality7214991018%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 Rolling721418%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 : Other7214109018%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 Quality7214101018%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 Pro7214201018%01/07/2017
Other base metals; cermets; articles thereofCalendering Or Other Rolling Machines, Other Than For Metals Or Glass, And Cylinders Therefor8120001/07/2017

Find the Correct HSN Code for Rolling Shutters

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.

Navigate the HSN Codes

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.

  • Railway Rolling-Stock: The data provided shows codes like 86079100 and 86079920, which are specifically for parts of railway or tramway locomotives and rolling-stock. This refers to railway vehicles and equipment, not building shutters.
  • Metal-Rolling Mills: You see HSN codes like 84552120 and 84559000, which are for “Metal-Rolling Mills and Rolls Therefor.” This machinery is used to roll metal into various forms, not the shutters themselves.
  • Rolling Bars and Rods: HSN codes like 72142090 and 72141090 are for “hot-rolled” bars and rods. These are raw materials, not a finished rolling shutter.

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.

Check the Applicable GST Rate

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.

Understand the Difference

It’s important to differentiate between a rolling shutter and the various components or machinery related to the term “rolling.”

  • A Rolling Shutter: A complete door or window shutter with horizontal slats that roll up and down. This is a finished article of a structure.
  • Rolling-Stock: This is a term used in the railway industry for vehicles like trains and carriages.
  • Rolling Mill: This is a machine used to produce metal in various shapes and forms.
  • Hot-Rolled Bars: This is a raw material, not the finished shutter.

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.

FAQs

What is the HSN code for a rolling shutter?

The most commonly used HSN code for a rolling shutter made of iron or steel is 73089090.

What is the GST rate for a rolling shutter?

The GST rate for a rolling shutter is 18%.

What is the HSN code for parts of a railway locomotive?

Parts of railway rolling-stock fall under Chapter 86, with HSN codes like 86079100.

When did the 18% GST rate for rolling shutters become effective?

The 18% GST rate on articles of iron and steel, including rolling shutters, has been effective since July 1, 2017.

Why is correct HSN classification important for a rolling shutter?

Correct HSN classification is essential for accurate GST invoicing and to ensure compliance with tax regulations.

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