Spray nozzle HSN Code

Understanding the Spray Nozzle HSN Code

Spray nozzles are ubiquitous, found in everything from agricultural sprayers and industrial cleaning equipment to garden hoses and inkjet printers. Due to their diverse applications and varying compositions, pinpointing the correct HSN (Harmonised System of Nomenclature) code for a “spray nozzle” is crucial for accurate GST (Goods and Services Tax) compliance in India. This blog post will clarify the HSN classifications for different types of spray nozzles based on the provided data.

Spray Nozzle HSN Classifications

The HSN code for a spray nozzle largely depends on its primary function and the type of machinery or system it’s designed for, as well as its material.

Nozzles for Spraying, Dispersing, or Projecting Liquids/Powders (HSN 8424)

This is the most common and comprehensive category for spray nozzles that are integral parts of appliances for projecting, dispersing, or spraying liquids or powders. This falls under Chapter 84, “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

• Mechanical Appliances (Whether or Not Hand-operated) for Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machines – Parts: The data indicates that “nozzles” often fall under the “parts” of such appliances.
  • HSN 84249000: This is the general HSN code for “Parts” of the mechanical appliances described above. This is a very likely classification for many general-purpose spray nozzles. The GST rate is 18%, with various effective dates, predominantly from July 1, 2017, with later revisions on September 22, 2017, November 15, 2017, January 25, 2018, and July 27, 2018.
  • Other HSNs under 8424 (like 84248920, 84248910, 84248100, 84241000, 84243000, 84242000, 84248990) often refer to the complete spraying appliances or specific types of sprayers, not just the nozzles themselves, and also carry an 18% GST.
• Nozzles For Drip Irrigation Equipment Or Nozzles For Sprinklers: These specific types of nozzles, despite being part of spraying/projecting systems, have a distinct HSN and a lower GST rate.
  • HSN 8424 (under this specific description): The data shows a specific classification for these with a 12% GST rate, effective from September 22, 2017, and July 27, 2018. This highlights that specific applications can lead to different tax treatments even within the same broad HSN chapter.

Ink Spray Nozzles for Printing Machines (HSN 8473 / 8443)

When a spray nozzle is specifically designed for an inkjet printer or similar printing machinery, its HSN code is different:

• Ink Spray Nozzle (Parts And Accessories Of The Machines Of Heading 8471): This refers to nozzles used in machines like printers that fall under HSN 8471 (automatic data processing machines). The HSN code is 84733060. The GST rate is 18%, effective from July 1, 2017.
• Ink Spray Nozzle (Under HSN 8443): This refers to nozzles for printing machinery classified under HSN 8443. The HSN code is 84439953. The GST rate is 18%, effective from July 1, 2017, with a revision on November 15, 2017.

Ceramic Nozzles (HSN 6903)

If the spray nozzle is made of refractory ceramic material, its classification shifts to Chapter 69, “Ceramic products.”

• Other Refractory Ceramic Goods (For Example, Retorts, Crucibles, Muffles, Nozzles, Plugs, Supports, Cupels, Tubes, Pipes, Sheaths And Rods): This broad category includes “nozzles” made from specific ceramic materials.
  • HSN codes like 69031010, 69039010, 69032010, 69039040, 69039030, 69031090, and 69039090 cover various types of refractory ceramic nozzles based on their composition (e.g., containing more than 50% carbon, alumina, silica, etc., or made of zircon/zircon-mullite).
  • All these ceramic nozzles carry an 18% GST rate, effective from July 1, 2017.

Other “Spray” Related Items

The data also includes “Lyophilisation Apparatus, Freeze Drying Units And Spray Dryer” (HSN 84193300), which refers to the complete machinery for drying processes, not just a nozzle. This also has an 18% GST.

Choosing the Right HSN for Your Spray Nozzle

When classifying a spray nozzle, always consider:

1. Application: Is it for general spraying/dispersing, inkjet printing, or drip irrigation/sprinklers? This is often the most critical factor.
2. Material: Is it made of ceramic? This will lead to a different chapter.
3. Component vs. Complete Machine: Are you classifying the nozzle as a part, or a complete spraying appliance?

By addressing these points, you can accurately determine the HSN code for your spray nozzle.