Solvent Cement HSN Code
GST rates and HSN code for Solvent Cement.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | Fats Of Bovine Animals, Sheep Or Goats, Other Than Those Of Heading 1503-Other—Rendered Fats Or Solvent Extraction Fats | 15029020 | 12% | – | 01/07/2017 | – |
| Articles of stone, plaster, <strong>cement</strong>, asbestos, mica or similar materials | Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Other: Other | 68101990 | 18% | – | 15/11/2017 1/07/2017 | – |
| Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Other Sheets, Panels, Tiles And Similar Articles: Asbestos-Cement Tiles | 68112020 | 18% | – | 01/07/2017 | – | |
| Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Other:Concrete Boulder | 68109910 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Corrugated Sheets | 68111000 | 18% | – | 01/07/2017 | – | |
| Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Other Sheets, Panels, Tiles And Similar Articles: Other | 68112090 | 18% | – | 01/07/2017 | – | |
| Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Building Blocks And Bricks: Other | 68101190 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Copper and articles thereof | Copper Mattes; Cement Copper (Precipitated Copper) – Cement Copper (Precipitated Copper) | 74010090 | 18% | – | 01/07/2017 | – |
| elements or of isotopes | Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed :-Vi | 29362610 | 18% | – | 01/07/2017 | – |
| Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : | 2936 | 18% | – | 01/07/2017 | – | |
| Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : Vi | 29362500 | 18% | – | 01/07/2017 | – | |
| Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Provitamins, Unmixed | 29361000 | 18% | – | 01/07/2017 | – | |
| Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : Vi | 29362800 | 18% | – | 01/07/2017 | – | |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and <strong>cement</strong> | Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers Cement Clinkers | 25231000 | 28% | – | 01/07/2017 | – |
| Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement | 252100 | 5% | – | 01/07/2017 | – | |
| Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement – Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement: Other | 25210090 | 5% | – | 01/07/2017 | – | |
| Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement – Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement: Limestone Flux (L.D., Below 1% Sio2) | 25210010 | 5% | – | 01/07/2017 | – | |
| Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | Textile Products And Articles, For Technical Uses, Specified In Note 7 To This Chapter – Textile Fabrics And Felts, Endless Or Fitted With Linking Devices, Of A Kind Used In Papermaking Or Similar Machines (For Example, For Pulp Or Asbestos – Cement) : – | 59113130 | 12% | – | 01/07/2017 | – |
| Textile Products And Articles, For Technical Uses, Specified In Note 7 To This Chapter – Textile Fabrics And Felts, Endless Or Fitted With Linking Devices, Of A Kind Used In Papermaking Or Similar Machines (For Example, For Pulp Or Asbestos – Cement) : – | 59113120 | 12% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machine-Tools For Working Stone, Ceramics, Concrete, Asbestos-Cement Or Like Mineral Materials Or For Cold Working Glass Grinding Or Polishing Machines | 84642000 | 18% | – | 01/07/2017 | – |
Understanding Solvent Cement HSN Code
Solvent cement, often used for joining plastic pipes and fittings (especially PVC, CPVC, and ABS), plays a vital role in plumbing, construction, and various industrial applications. For businesses manufacturing, distributing, or using solvent cement, pinpointing its correct Harmonized System of Nomenclature (HSN) code and understanding the Goods and Services Tax (GST) implications is essential for smooth operations and compliance in India. Unlike hydraulic cements used in construction, solvent cement is an adhesive, and its classification reflects this chemical nature.
The HSN Code for Solvent Cement
Based on the nature of solvent cement as an adhesive primarily used for plastics, the most appropriate HSN classification falls under Chapter 35 – Albuminoidal substances; modified starches; glues; enzymes. This chapter specifically covers “Prepared glues and other prepared adhesives.”
The relevant HSN codes for solvent cement, particularly those used for PVC or CPVC pipes, are typically:
- 3506: Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.
- 35061000: This code is specifically for “Products suitable for use as glues or adhesives put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.” Many common sizes of solvent cement sold for plumbing applications fall under this.
- 35069190: This code is for “Adhesives Based On Polymers Of Headings 3901 To 3913 Or On Rubber (Excl. Put Up For Retail Sale With A Net Weight Of <= 1 Kg) : Other.” This is relevant for larger quantities or industrial-grade solvent cements that are essentially polymer-based adhesives.
It’s important to note that the provided data includes various HSN codes related to “cement” in other contexts, such as:
- Chapter 25 (Mineral Products): This covers traditional hydraulic cements like Portland cement (e.g., 25232910 for Ordinary Portland Cement), which are used as binders in concrete and mortar, not as adhesives for plastics.
- Chapter 68 (Articles of stone, plaster, cement, asbestos): This covers articles made of cement, such as tiles, pipes, or concrete boulders (e.g., 68101990).
- Chapter 15 (Fats and oils): The entry for “Solvent Extraction Fats” (15029020) refers to a process of fat extraction using solvents, not an adhesive product.
- Chapter 29 (Organic Chemicals): The entries related to “Vitamins… Whether Or Not In Any Solvent” (e.g., 29362610) refer to pharmaceutical products in a solvent solution, not adhesives.
- Chapter 74 (Copper and articles thereof): “Cement Copper” (74010090) refers to precipitated copper, a metallurgical product.
These are distinct from “solvent cement” used as an adhesive. The critical differentiator for solvent cement is its function as an adhesive for plastic materials, leading it to Chapter 35.
Understanding the GST Rate for Solvent Cement
The GST rate for solvent cement, classified under HSN code 3506, is consistently 18%.
This rate applies to both the retail-packaged solvent cements (under 35061000) and other solvent cements based on polymers (under 35069190). This 18% GST rate has been effective since July 1, 2017.
Proper HSN classification and GST application for solvent cement are vital for:
- Accurate Tax Calculation: Ensuring the right amount of GST is collected and paid.
- Supply Chain Efficiency: Preventing delays in procurement and distribution.
- Compliance Audits: Avoiding penalties from tax authorities.
Businesses dealing with solvent cement should always ensure they are using the correct HSN code and applying the appropriate GST rate to maintain compliance and avoid disruptions.
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