Safety belt full body harness HSN Code
GST rates and HSN code for Safety belt full body harness.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Rubber and articles thereof | Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber – Transmission Belts Or Belting : Other : Other : Endless Flat Belt | 40103991 | 18% | – | 01/07/2017 | – |
| Raw hides and skins (other than furskins) and leather | Tanned Or Crust Hides And Skins Of Bovine (Including Buffalo) Or Equine Animals, Without Hair On, Whether Or Not Split, But Not Further Prepared – In The Dry State (Crust): Full Grains, Unsplit; Grain Splits | 41044100 | 5% | – | 01/07/2017 | – |
| Tanned Or Crust Hides And Skins Of Bovine (Including Buffalo) Or Equine Animals, Without Hair On, Whether Or Not Split, But Not Further Prepared – In The Wet State (Including Wet-Blue): Full Grains, Unsplit; Grain Splits | 41041100 | 5% | – | 01/07/2017 | – | |
| Glass and glassware | Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass – Laminated Safety Glass : Other | 70072900 | 18% | – | 15/11/2017 | – |
| Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked – Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refle | 70042011 | 18% | – | 15/11/2017 | – | |
| Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked – Non-Wired Sheets : Coloured Throughout The Mass (Body-Tinted), Opacified, Flashed Or Having An Absorbent | 70031290 | 18% | – | 15/11/2017 | – | |
| Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked – Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refle | 70042091 | 18% | – | 15/11/2017 | – | |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect | 90212100 | 5% | – | 01/07/2017 | – |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect | 90211000 | 5% | – | 01/07/2017 | – | |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body To Compensate For A Defect O | 9021 | 0 | – | 01/07/2017 | – | |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect | 90214010 | 5% | – | 01/07/2017 | – | |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect | 90212900 | 5% | – | 01/07/2017 | – | |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body To Compensate For A Defect O | 9021 | omitted | – | 01/07/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electrical Signalling, Safety Or Traffic Control Equipment For Railways, Tramways, Roads, Inland Waterways, Parking Facilities, Port Installations Or Airfields (Other Than Those Of Heading 8608) | 8530 | 18% | – | 15/11/2017 | – |
| Articles of iron or steel | Sewing Needles, Knitting Needles, Bodkins, Crochet Hooks, Embroidery Stilettos And Similar Articles, For Use In The Hand, Of Iron Or Steel; Safety Pins And Other Pins, Of Iron Or Steel, Not Elsewhere Specified Or Included(Knitting Needles And Others) | 7319 | 18% | – | 01/07/2017 | – |
| Safety Pings And Other Pings | 731940 | 18% | – | 01/07/2017 | – | |
| Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | Matches, Other Than Pyrotechnic Articles Of Heading 3604 Matches, Other Than Pyrotechnic Articles Of Heading 3604: Safety Matches | 36050010 | 12% | – | 01/04/2020 01/07/2017 | – |
| Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators: Detonating Fuses | 36030020 | 18% | – | 01/07/2017 | – | |
| Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators: Electric Detonators: Other | 36030059 | 18% | – | 01/07/2017 | – | |
| Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators: Percussion And Detonating Caps: Other | 36030039 | 18% | – | 01/07/2017 | – |
The HSN Code for Safety Belt Full Body Harness
The classification of a “safety belt full body harness” under the HSN depends on its primary function and the materials used. Based on the provided data, the most relevant category for such a protective device, which is worn or carried to compensate for a defect or provide support, falls under Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.
Specifically, the HSN heading 9021 is the most appropriate: “Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability.”
While a full body harness isn’t directly “orthopaedic” in the traditional sense, its function as a device worn on the body for support and safety, preventing injury (a form of defect/disability compensation in a hazardous environment), aligns it closely with items in this chapter.
The sub-codes listed under 9021, such as:
- 90211000: “Orthopaedic appliances and parts and accessories thereof.”
- 90212100: “Artificial joints and parts and accessories thereof.” (Less relevant for a harness itself but shows the scope).
- 90212900: “Other artificial parts of the body.” (Less relevant).
- 90214010: This code refers to other specific parts, though the general description fits the category.
The broader heading 9021 (also mentioned without a sub-code) clearly covers “Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect Or Disability.” A full body harness, as a safety device worn on the body to prevent injury (a form of defect compensation in a hazardous work environment), fits this broad description.
Other HSN codes in the data, such as those for rubber belts (Chapter 40), glass (Chapter 70), iron articles (Chapter 73), or explosives (Chapter 36), are clearly for different types of products and do not apply to a full body safety harness.
Therefore, for a safety belt full body harness, HSN 9021 is the most appropriate classification.
Understanding the GST Rate for Safety Belt Full Body Harness
For items classified under HSN 9021, including orthopaedic appliances and similar supportive devices worn on the body, the consistent GST rate is 5%. This rate applies across all the listed sub-codes under 9021.
This 5% GST rate became effective from July 1, 2017, coinciding with the nationwide implementation of GST in India. Businesses dealing with safety belt full body harnesses must ensure this lower rate is correctly applied, as it falls under a beneficial category often associated with medical or assistive devices.
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