Soil HSN Code

Understanding the “Soil” HSN Code

When we talk about “soil,” we usually think of the earth beneath our feet. However, in the context of HSN codes, “soil” often refers to its interaction with machinery or specific products related to it. This means there isn’t a single HSN code for raw, natural soil, but rather for machinery used to work with soil, or products that manage or utilize soil. For businesses dealing with such items in India, understanding the relevant Harmonized System Nomenclature (HSN) codes and associated Goods and Services Tax (GST) rates is key to accurate classification and compliance.

Classifying “Soil” in the HSN System

The provided data shows “soil” appearing in descriptions across various HSN chapters, indicating its role in different types of products:

1. Machinery for Soil Preparation or Cultivation (Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof):

This is the most prominent category related to “soil” in the provided data. It covers a wide range of agricultural, horticultural, and forestry machinery designed to interact with soil.

• Ploughs:
  • Disc Ploughs: 84321010
  • Other Tractor Ploughs: 84321020
  • Other Ploughs: 84321090
• Harrows, Scarifiers, Cultivators, Weeders, and Hoes:
  • Disc Harrows: 84322100
  • Rotary Hoes: 84322910
  • Other Harrows, Scarifiers, Cultivators, Weeders, and Hoes: 84322990
• Other Machinery (for soil preparation/cultivation):
  • Lawn or Sports Ground Rollers: 84328010
  • Rotary Tiller: 84328020
• The broader HSN 8432 encompasses all “Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers.”

2. Soil Heating Apparatus (Chapter 85: Electrical machinery and equipment and parts thereof):

Here, “soil” refers to the medium being heated by electrical apparatus.

• “Electric Space Heating Apparatus And Soil Heating Apparatus” falls under HSN 8516, with various sub-codes depending on the specific heating element or apparatus type. While specific codes for “soil heating apparatus” are not isolated in the provided list, they are explicitly mentioned within the descriptions of HSNs like 85167910, 85167920, 85167200, 85168000, 85163200, 85165000, 85162900, 85163100, and 85162100.

3. Jute Soil Savers (Chapter 63: Other made up textile articles; sets; worn clothing and worn textile articles; rags):

This refers to bags or sacks specifically designed for soil-related applications, likely for erosion control or packaging.

• “Jute Soil Savers” are classified under HSN 63051080, which is part of “Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303.”

4. Soil Pipe (Chapter 73: Articles of iron or steel):

This refers to a specific type of pipe used for wastewater drainage, commonly called a soil pipe.

• “Tubes, Pipes And Hollow Profiles, Of Cast Iron – Soil Pipe” falls under HSN 73030020.

Understanding the GST Rates for “Soil”-Related Products

The GST rates for “soil”-related products vary depending on their specific classification:

• Agricultural and Horticultural Machinery for Soil (Chapter 84): All machinery for soil preparation or cultivation, including ploughs, harrows, cultivators, and tillers, as well as lawn or sportsground rollers (all HSN 8432 sub-codes), consistently attract a 12% GST rate. This rate has been effective from July 1, 2017.
• Soil Heating Apparatus (Chapter 85): Electric space heating apparatus and soil heating apparatus (all HSN 8516 sub-codes mentioned) are subject to an 18% GST rate. This rate became effective from July 27, 2018.
• Jute Soil Savers (Chapter 63): These specific jute bags (HSN 63051080) are taxed at an 18% GST rate, effective from January 1, 2020.
• Soil Pipe (Chapter 73): Cast iron soil pipes (HSN 73030020) also attract an 18% GST rate, effective from July 1, 2017.

It is clear that while machinery for working with soil benefits from a lower 12% GST, products or electrical apparatus for or related to soil are generally in the 18% GST bracket.