Sandwich panel HSN Code

Understanding the HSN for Sandwich Panels

Sandwich panels are versatile construction materials, renowned for their excellent insulation properties and quick installation. They are essentially a composite structure of a core material (like PUF, EPS, or rock wool) sandwiched between two rigid outer skins (often made of metal, plywood, or fiber cement). For businesses dealing with sandwich panels in India, pinpointing the correct Harmonized System of Nomenclature (HSN) code and associated Goods and Services Tax (GST) rate is crucial for smooth operations and compliance.

The classification of sandwich panels under HSN can be complex, as it often depends on the primary material composition and intended use. The data provided, along with general HSN guidelines, suggests that sandwich panels can fall under several chapters:

• Chapter 94: “Furniture; Bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; Lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; Prefabricated buildings.”
  • This chapter is highly relevant for sandwich panels used in prefabricated buildings, including those for cold storage or modular structures. HSN codes like 94069090 (for “PREFABRICATED SANDWICH PANEL BUILDING STRUCTURE FOR INDUSTRIAL PROJECT”) and 94060092 (“PREFABRICATED CONSTRUCTION FOR COLD STORAG ,Products include: Puf Panel, Sandwich Panel”) are frequently used here. The GST rate for these often stands at 18%.
• Chapter 73: “Articles of iron or steel.”
  • If the sandwich panels have outer skins predominantly made of iron or steel, they might be classified under this chapter. HSN codes such as 73089090 (“SANDWICH PANELS”) or 73083000 (“Sandwich Panel with Standard SPARE PARTS / ACCESSORIES / COMPONENT without Coldroom -Single Leaf Doors with view panel”) are seen here. These typically carry an 18% GST rate.
• Chapter 44: “Wood and articles of wood; wood charcoal.”
  • For panels where wood or wood-based materials form a significant component, such as plywood-based panels, codes like 44129120 (“Tea Chest Panel Or Shooks, Packed In Sets”) or 44129920 (“Plywood, Veneered Panels And Similar Laminated Wood – Other: — Other:— Tea Chest Panel Or Shooks, Packed In Sets”) might apply. These generally have an 18% GST rate.
• Chapter 68: “Articles of stone, plaster, cement, asbestos, mica or similar materials.”
  • Certain types of building panels, especially those using plaster or cement compositions, might be found here. For example, 68080000 (“SANDWICH WALL PANEL… MADE OF MILDSTEEL & PU FOAM”) has been observed for specific sandwich wall panels.
• Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”
  • While the data mentions HSN codes like 8486 related to “Machines And Apparatus… for the Manufacture Of… Flat Panel Displays,” or 84622400 for “Numerically Controlled Panel Bender,” these are for machinery used to manufacture panels or process panels, not the sandwich panels themselves as building materials.

The prevalent GST rate for most construction-related sandwich panels, particularly those under Chapters 73 and 94, is 18%, effective from July 1, 2017. However, the specific composition and end-use are critical in determining the precise HSN code and, by extension, the correct GST rate. Businesses should exercise due diligence and, if necessary, consult with tax professionals to ensure accurate classification.