Scouring pad HSN Code

Understanding the HSN Code for Scouring Pads

Scouring pads are indispensable tools in kitchens and cleaning routines worldwide. From tackling stubborn grime on pots to gently polishing surfaces, their utility is widespread. For manufacturers, distributors, and retailers of these everyday essentials in India, accurately identifying the HSN (Harmonized System of Nomenclature) code for scouring pads is vital for correct GST (Goods and Services Tax) compliance. The HSN code often depends on the material composition of the scouring pad.

Scouring Pads of Iron or Steel

The most common type of scouring pad, especially the metallic scrubbers, falls under Chapter 73: “Articles of iron or steel.”

Specifically, within this chapter, the relevant HSN heading is 7323: “Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel.”

The data provided clearly indicates HSN code 73231000 for “Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like.” These iron or steel scouring pads generally attract an 18% GST rate, effective from July 1, 2017. Other sub-codes under 7323 (like 73239190, 73239490, 73239920, 73239990) also mention “Pot Scourers and Scouring or Polishing Pads” and carry an 18% GST rate.

Scouring Pads of Copper

For scouring pads made from copper, the classification shifts to Chapter 74: “Copper and articles thereof.”

Here, the pertinent HSN heading is 7418: “Table, Kitchen Or Other Household Articles And Parts Thereof, Of Copper; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Copper; Sanitary Ware And Parts Thereof, Of Copper.”

Within HSN 7418, sub-codes such as 74181010 and 74181012 specifically mention “Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like.” Copper scouring pads generally attract a 12% GST rate, with effective dates mainly from November 15, 2017, and also mentioning July 1, 2017.

Scouring Pads of Aluminium

Similarly, scouring pads made from aluminium are categorized under Chapter 76: “Aluminium and articles thereof.”

The relevant HSN heading is 7615: “Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium.”

HSN code 76151040 covers “Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like” of aluminium. Aluminium scouring pads also generally attract a 12% GST rate, with effective dates similar to copper ones.

Scouring Pads of Other Materials (e.g., Plastic, Abrasive)

While the provided data focuses on metal scourers, scouring pads can also be made from various other materials like plastics, sponges, or abrasive fibers. Based on general HSN classification principles:

• Plastic scouring pads: These might fall under HSN codes within Chapter 39 (“Plastics and articles thereof”), particularly under headings like 3926 (“Other articles of plastics”), which often attract an 18% GST rate.
• Abrasive scouring pads (e.g., non-woven abrasive pads): These could be classified under Chapter 68 (“Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware”), specifically HSN 6805 (“Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials…”). These typically have an 18% GST rate.
• Sponge scouring pads: If the dominant material is sponge (natural or synthetic), they could fall under Chapter 96 (“Miscellaneous manufactured articles”), such as 9603 (for brushes, mops, and similar cleaning articles), often attracting an 18% GST rate, or potentially Chapter 39 if largely plastic.

In summary, the HSN code and GST rate for a scouring pad primarily depend on its material composition. Businesses must accurately identify the primary material to ensure correct classification and compliance.