Seal HSN Code
GST rates and HSN code for Seal.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Discharge Lamps, Other Than Ultra-Violet Lamps: – Other: Energy Efficient Triphosphor Fluorescent Lamps | 85393910 | 18% | – | 15/11/2017 1/07/2017 | – |
| Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: – Other: Miniature Bulbs | 85392930 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Discharge Lamps, Other Than Ultra-Violet Lamps: – Mercury Or Sodium Vapour Lamps; Metal Halide Lamps: Metal Halide Lamps | 85393230 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Discharge Lamps, Other Than Ultra-Violet Lamps: – Mercury Or Sodium Vapour Lamps; Metal Halide Lamps: Mercury Vapour Lamps | 85393210 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: – Tungsten Halogen: – Other: Miniature Halogen Lamps With Fittings | 85392110 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: – Tungsten Halogen: – Other: Other | 85392190 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps | 85394100 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Miscellaneous articles of base metal | Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks | 83091000 | 18% | – | 01/07/2017 | – |
| Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal – Other : Pilfer Proof Caps For Packaging, All Sorts, With Or Without W | 83099010 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Gaskets And Similar Joints Of Metal Sheeting Combined With Other Material Or Of Two Or More Layers Of Metal; Sets Or Assortments Of Gaskets And Similar Joints, Dissimilar In Composition, Put Up In Pouches, Envelopes Or Similar Packings; Mechanical Seals | 8484 | 18% | – | 15/11/2017 | – |
| Dish Washing Machines; Machinery For Cleaning Or Drying Bottles Or Other Containers; Machinery For Filling, Closing, Sealing Or Labelling Bottles, Cans, Boxes, Bags Or Other Containers; Machinery For Capsuling Bottles, Jars, Tubes And Similar Containers; | 84224000 | 18% | – | 01/07/2017 | – | |
| Dish Washing Machines; Machinery For Cleaning Or Drying Bottles Or Other Containers; Machinery For Filling, Closing, Sealing Or Labelling Bottles, Cans, Boxes, Bags Or Other Containers; Machinery For Capsuling Bottles, Jars, Tubes And Similar Containers; | 8422 | 28% | – | 01/07/2017 | – | |
| Dish Washing Machines; Machinery For Cleaning Or Drying Bottles Or Other Containers; Machinery For Filling, Closing, Sealing Or Labelling Bottles, Cans, Boxes, Bags Or Other Containers; Machinery For Capsuling Bottles, Jars, Tubes And Similar Containers; | 84221900 | 28% | – | 01/07/2017 | – | |
| Dish Washing Machines; Machinery For Cleaning Or Drying Bottles Or Other Containers; Machinery For Filling, Closing, Sealing Or Labelling Bottles, Cans, Boxes, Bags Or Other Containers; Machinery For Capsuling Bottles, Jars, Tubes And Similar Containers; | 84229020 | 28% | – | 01/07/2017 | – | |
| Preparations of cereals, flour, starch or milk; pastrycooks products | Bread, Pastry, Cakes, Biscuits And Other Bakers Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products – Other : Papad | 19059040 | 18% | – | 15/11/2017 13/10/2017 | – |
| Bread, Pastry, Cakes, Biscuits And Other Bakers Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products – Other : Pastries And Cakes | 19059010 | 18% | – | 15/11/2017 13/10/2017 | – | |
| Bread, Pastry, Cakes, Biscuits And Other Bakers Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products | 1905 | 18% | – | 15/11/2017 13/10/2017 | – | |
| Bread, Pastry, Cakes, Biscuits And Other Bakers Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products – Sweet Biscuits; Waffles And Wafers –Waff | 19053290 | 18% | – | 15/11/2017 13/10/2017 | – | |
| Rubber and articles thereof | Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Gaskets, Washers And Other Seals : Patches For Puncture Repair Of Self-Vulcanising Rubber Or A Rubber Backing | 40169310 | 18% | – | 15/11/2017 – 22/09/2017 | – |
| Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Gaskets, Washers And Other Seals : Plugs | 40169360 | 18% | – | 15/11/2017 – 22/09/2017 | – |
Understanding the HSN Code for Seals Under GST
The Harmonized System of Nomenclature (HSN) code is a globally standardized system for classifying goods. In India, this system is crucial for the Goods and Services Tax (GST) regime, as it helps determine the applicable GST rates. If you’re dealing with “seals,” understanding their corresponding HSN codes and GST rates is essential for accurate tax compliance.
Based on the provided data, the term “seal” covers a diverse range of products, each with its specific HSN code and GST rate. Let’s explore the different categories of seals and their associated tax implications.
Exploring Different Categories of Seals and Their HSN Codes
The data reveals that “seals” fall under various chapters and HSN codes, depending on their material and intended use. Here’s a breakdown:
- Seals of Base Metal (Chapter 83): This category includes stoppers, caps, lids, and other packing accessories made of base metal, specifically:
- Crown Corks: 83091000 with an 18% GST rate.
- Pilfer Proof Caps for Packaging: 83099010 with an 18% GST rate.
- Mechanical Seals (Chapter 84): These are found under machinery and mechanical appliances:
- Mechanical Seals: 8484 with an 18% GST rate.
- Sealing Components in Machinery (Chapter 84): Parts of machinery used for filling, closing, or sealing containers also have specific HSN codes and GST rates, such as those under 8422. The rates here vary between 8% and 28% depending on the specific sub-category of machinery.
- Sealing Wafers (Chapter 19): Interestingly, “sealing wafers” used in the food or pharmaceutical industry are classified under preparations of cereals, flour, starch, or milk:
- Sealing Wafers: Part of HSN code 1905 with an 18% GST rate. Specific sub-categories like 19059040 (Papad) and 19059010 (Pastries and Cakes) also fall under this rate.
- Seals of Vulcanized Rubber (Chapter 40): This category covers gaskets, washers, and other seals made of vulcanized rubber:
- Gaskets, Washers, and Other Seals (including patches for puncture repair and plugs): Part of HSN code 401693 with an 18% GST rate. Specific sub-codes include 40169310 and 40169360.
It’s crucial to note that the effective dates for these GST rates vary, primarily being 1st July 2017 or 15th November 2017, with some revisions noted for specific items under Chapter 19.
Why Correct HSN Code Classification Matters
Accurate classification of seals under the correct HSN code is vital for several reasons:
- Determining the Right GST Rate: Different HSN codes attract different GST rates. Applying the wrong rate can lead to incorrect tax payments, penalties, and legal issues.
- Ensuring Compliance: Using the correct HSN code ensures compliance with GST regulations and simplifies the filing of returns.
- Smooth Transactions: Accurate HSN codes facilitate smoother transactions and avoid confusion between suppliers and customers.
Navigating the Complexity
As you can see, the HSN code for “seals” isn’t singular. It depends heavily on the material, function, and intended use of the seal. Therefore, it’s essential to carefully analyze the specific type of seal you are dealing with to determine the correct HSN code and the applicable GST rate. Consulting with a tax professional can be beneficial, especially when dealing with a wide variety of seals.
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