Saddle HSN Code

Understanding Your Saddle’s HSN Code: A Guide to GST in India

The term “saddle” conjures different images – from a trusty bicycle seat to intricate equestrian gear. For businesses dealing with saddles in India, correctly identifying the Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) application. The HSN code for a saddle depends heavily on its specific type and intended use.

Navigating these classifications ensures proper invoicing and tax compliance. Here’s a breakdown of how different saddles are categorized under HSN.

Bicycle Saddles: HSN 8714

Bicycle saddles, being a core component of a vehicle, fall under a specific chapter related to parts and accessories of vehicles.

• Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.
  • Under this chapter, the relevant heading is 8714: Parts and accessories of vehicles of headings 8711 to 8713.
  • Specifically for bicycle saddles, you will find:
    • 87149510: Saddles: Bicycle Saddles.
    • The GST rate for bicycle saddles is 28%, which came into effect on July 1, 2017 (though some revisions were made on August 1, 2019, the rate remained 28%).

Saddlery and Harness for Animals: HSN 4201

When we talk about saddles for horses or other animals, the HSN classification shifts to articles made of leather or similar materials, and specifically those for animal use.

• Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut).
  • The relevant heading here is 4201: Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
  • This broad category encompasses all types of animal saddlery, regardless of the material.
  • The GST rate for saddlery and harness for animals (HSN 42010000) is 18%, effective from November 15, 2017 (it replaced an earlier 28% rate).

Base Metal Mountings and Fittings for Saddlery: HSN 8302

While the saddle itself has its HSN code, specific metal components used as mountings, fittings, or similar articles on saddles are classified separately.

• Chapter 83: Miscellaneous articles of base metal.
  • The relevant heading is 8302: Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal.
  • Various sub-headings under 8302, such as 83021090, 83022000, or 83024900, cover these fittings when suitable for saddlery.
  • These base metal fittings for saddlery generally attract an 18% GST, effective from November 15, 2017 (also replacing an earlier 28% rate).

Therefore, identifying the correct HSN code for a “saddle” requires understanding its specific application – is it for a bicycle, an animal, or is it a metal fitting for a saddle? This distinction is paramount for accurate GST compliance in India.