Shaft HSN Code

Understanding the HSN Code for Shafts

In the vast world of machinery and mechanics, the “shaft” plays a pivotal role in power transmission. For manufacturers, distributors, and businesses dealing with these critical components in India, precisely identifying the Harmonized System of Nomenclature (HSN) code for shafts is essential for accurate Goods and Services Tax (GST) compliance. Let’s delve into the specific HSN codes for various types of shafts and their applicable GST rates.

The Shafts Under the HSN System

The vast majority of shafts, particularly those involved in mechanical power transmission, fall under Chapter 84 of the HSN: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” This chapter is dedicated to machinery and their components.

The data provided offers a comprehensive classification for shafts, indicating a consistent GST rate across various types:

• Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including: This very detailed description covers a wide range of power transmission components, with shafts being a primary focus.
  • HSN codes under 8483 are specifically for these items. This includes, but is not limited to:
    • 848310 (general transmission shafts)
    • 84832000 (bearing housings and plain shaft bearings, which often contain shafts)
    • 84833000 (bearing housings, not containing ball or roller bearings)
    • 84834000 (gears and gearing, often mounted on shafts)
    • 84835010 and 84835090 (flywheels and pulleys)
    • 84836010, 84836020, and 84836090 (clutches and shaft couplings, including universal joints)
    • 84839000 (parts of these articles)
  • All these specific HSN codes, and the general 8483 heading itself, consistently carry an 18% GST rate. These rates have been effective from 13/10/2017, with a revision on 01/01/2019.

Therefore, whether you are dealing with a cam shaft, a crank shaft, or a general transmission shaft, if it’s a component of machinery designed for power transmission, it will almost certainly fall under HSN 8483 and attract an 18% GST.

Distinguish from Other “Shaft” Related Items

The data also includes an entry for “shaft” that falls under a different HSN Chapter due to its distinct application:

• Umbrella Frames, Including Frames Mounted On Shafts (Sticks) (HSN 66032000): This refers to the shaft of an umbrella or walking stick. These items are under Chapter 66 (“Umbrellas, sun umbrellas, walking-sticks… and parts thereof”). They are taxed at a 12% GST rate, effective from 01/07/2017.
• Umbrellas And Sun Umbrellas… Having A Telescopic Shaft (HSN 66019100): This refers to the complete umbrella with a telescopic shaft. This is also under Chapter 66 and is taxed at 12%.

It’s clear that while the word “shaft” is used, the context of its application (machinery vs. umbrella) determines its HSN classification and potentially its GST rate.