Strainer HSN Code

Understanding the Strainer HSN Code

A strainer, in its essence, is a device used to separate unwanted elements from a liquid or gas. From keeping tea leaves out of your cup to protecting industrial machinery from debris, strainers play a vital role. For businesses in India dealing with strainers, accurately determining the “Strainer HSN Code” is key for proper GST (Goods and Services Tax) compliance. The classification of a strainer depends heavily on its material, design, and most importantly, its primary application.

The Core Data Point: Copper Tube-Well Strainers

The specific data provided highlights one particular type of strainer:

• HSN 74122011: “Copper Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Of Copper Alloys : Brass : Tube-Well Strainer.”

This entry clearly indicates that a tube-well strainer made of brass (a copper alloy) falls under Chapter 74, which covers “Copper and articles thereof.” This specific item attracts an 18% GST rate, effective from July 1, 2017. This suggests that if your strainer is a copper or brass fitting for tubes or pipes, this HSN code might be relevant.

Beyond Brass: A Broader Look at Strainer Classifications

While the provided data focuses on a specific type, the HSN system classifies strainers more broadly based on their material and function.

Strainers as Household or Kitchen Articles (Chapter 73, 82)

Many common strainers used in homes and kitchens are made of iron or steel.

• HSN 7323: “Table, kitchen or other household articles and parts thereof, of iron or steel…”
  • HSN 73239390: This is a widely used HSN code for “Other” articles of stainless steel under Chapter 73, which often includes kitchen strainers (e.g., tea strainers, colanders). These typically attract an 18% GST rate.
• HSN 8215: “Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware of base metal…”
  • HSN 82159900: “Other articles not in sets” under this heading can sometimes include tea strainers, which might have a 12% GST rate.

Strainers as Filtering or Purifying Machinery/Apparatus (Chapter 84)

Industrial strainers, or those designed as parts of larger filtering systems, often fall under Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

• HSN 8421: “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.”
  • HSN 84212900: “Other filtering or purifying machinery and apparatus for liquids.” This is a broad category that can include many types of industrial or process strainers (e.g., Y-strainers, basket strainers). These typically attract an 18% GST rate.
  • HSN 84212190: Specifically for “Other” filtering or purifying water apparatus.
• HSN 8481: “Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves.”
  • Strainers that are integral parts of valves or act as a type of valve could be classified here, often attracting an 18% GST rate.

Strainers of Plastics (Chapter 39)

If a strainer is made of plastics, it would fall under Chapter 39: “Plastics and articles thereof.”

• HSN 3924: “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.”
  • HSN 39249090: “Other” household articles of plastics, which could include plastic strainers. These typically have an 18% GST rate.