Sleeve HSN Code

Understanding “Sleeve” HSN Codes

The term “sleeve” is incredibly versatile, describing everything from a part of clothing to a component in plumbing. In the context of Harmonized System of Nomenclature (HSN) codes, “sleeve” almost exclusively refers to a type of fitting used in tubing or piping systems. For businesses dealing with these components, precise HSN classification is critical for accurate Goods and Services Tax (GST) compliance in India.

The HSN system is a globally recognized method for classifying goods, essential for uniform customs procedures and taxation worldwide. When encountered in HSN data, “sleeve” predominantly points to its role as a connecting element in various piping and tubing materials.

The “Sleeve” HSN Classifications

Based on the provided data, “sleeves” are consistently categorized as “Tube or Pipe Fittings,” and their HSN code primarily depends on the material they are made from. These fittings fall under various chapters dedicated to base metals.

Here’s a breakdown of the common HSN codes for “sleeves” as pipe fittings:

I. Sleeves of Iron or Steel

These are the most prominent categories for sleeves in the provided data, falling under HSN Chapter 73: “Articles of iron or steel.”

• Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel: This general description is the key.
  • Cast Fittings:
    • 73071110: Specifically for “Sponge Iron Cast Fittings” within “Of Non-Malleable Cast Iron.”
    • 73071: General for “Cast Fittings.”
  • Other Fittings:
    • 73072100: For “Flanges” of stainless steel.
    • 73072200: For “Threaded Elbows, Bends And Sleeves” of stainless steel.
    • 73079190: For “Other Flanges.”
    • 73079210: For “Threaded Elbows, Bends And Sleeves: Galvanised.”
    • 73079310: For “Butt Welding Fittings: Galvanised.”
    • 73079990: A catch-all for “Other” fittings of iron or steel.
  • All these “sleeves” of iron or steel consistently attract an 18% GST rate.

II. Sleeves of Other Base Metals

“Sleeves” as tube or pipe fittings are also classified based on other base metals:

• Sleeves of Nickel:
  • HSN 75072000: Specifically for “Tube Or Pipe Fittings” of Nickel.
  • HSN 75071: General for “Nickel Tubes, Pipes And Tube Or Pipe Fittings.”
  • HSN 75071200: For “Tubes And Pipes : Of Nickel Alloys.”
  • These attract an 18% GST rate.
• Sleeves of Aluminium:
  • HSN 76090000 or 7609: Specifically for “Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves).”
  • These attract an 18% GST rate.
• Sleeves of Copper:
  • HSN 74121000: For “Of Refined Copper.”
  • HSN 74122090: For “Fittings Of Bronze Or Other Alloys Of Copper.”
  • HSN 74122011: Specifically for “Brass : Tube-Well Strainer” which is a type of fitting.
  • These attract an 18% GST rate.
• Sleeves of Tin:
  • HSN 80060020: Specifically for “Tin Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) : Tube Or Pipe Fittings.”
  • These are 0% (Nil-rated) for GST.
• Sleeves of Zinc:
  • HSN 79060020: Specifically for “Zinc Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) : Tube Or Pipe Fittings.”
  • These are 0% (Nil-rated) for GST.

III. Miscellaneous “Sleeves”

The term “sleeve” can also refer to non-metal items.

• Record Sleeves (for packing):
  • HSN 481950: Under “(waste and scrap) paper or paperboard” for “Other Packing Containers, Including Record Sleeves.”
  • These attract an 18% GST rate. This is an outlier, as it refers to packaging rather than a pipe fitting.