Shutter sheet HSN Code

Understanding the Shutter Sheet HSN Codes

The term “shutter sheet” can broadly refer to materials used to construct shutters. Based on the provided data, we can categorize them as follows:

• Shuttering for Concrete Construction (Iron or Steel): For sheets used as part of structures, or as equipment for scaffolding, shuttering, or propping in construction, the relevant HSN is:
  • HSN 7308: This chapter covers “Structures and parts of structures… of iron or steel; plates, rods, angles, shapes, sections, tubes and the like.” Specifically, 73084000 refers to “Equipment for scaffolding, shuttering, propping or pit-propping,” which includes materials for metal shuttering. These generally attract an 18% GST rate, effective from July 1, 2017. Other broad categories under HSN 7301 for “Sheet Piling Of Iron Or Steel” also fall under an 18% GST.
  • For assembled or fabricated steel rolling shutters themselves, HSN 73083000 (“Doors, windows and their frames and thresholds for doors”) or 73089090 (“Other structures and parts of structures”) are often used, both with an 18% GST rate.
• Shuttering Made of Plaiting Materials: If the “shutter sheet” refers to woven materials like straw or similar plaiting materials in sheet form, the relevant HSN is:
  • HSN 4601: This covers “Plaits And Similar Products Of Plaiting Materials… woven, In Sheet Form.” Various sub-codes like 46019100, 46012100, 46012020, 46012090, 46019400, and 46019200 are listed. These generally have a 5% GST rate, with effective dates of January 25, 2018, and September 22, 2017.
• Shuttering Made of Plastics: If the “shutter sheet” is a plastic sheet used for builders’ ware, it falls under:
  • HSN 3920: Specifically, “Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular and Not Reinforced.” Sub-codes like 39209949, 39207311, and 39207312 are listed. These carry an 18% GST rate, effective from July 1, 2017.
  • More broadly, finished plastic shutters or blinds are covered under HSN 39253000 with an 18% GST.
• Shuttering Made of Paper or Paperboard: If the “shutter sheet” refers to specific types of paper or paperboard cut to size or shape, the HSN is:
  • HSN 482390 (with various sub-codes like 48239018, 48239011, etc.). These typically have an 18% GST rate, effective from July 1, 2017.
• Glass Sheets Used for Shutters (Window Glass): While less common for the main “shutter sheet,” glass can be a component.
  • HSN 70049011 (Tinted) and 70049019 (Other) for “Drawn Glass And Blown Glass, In Sheets” carry an 18% GST rate, effective from November 15, 2017.

In summary, the most common interpretation of “shutter sheet”, especially in construction for rolling shutters or formwork, points towards iron or steel sheets under HSN 7308 at 18% GST. However, the exact HSN will depend on the material and precise application.