Stud HSN Code

Understanding the “Stud” HSN Code

The term “stud” can refer to a surprisingly diverse range of products, from construction fasteners to fashion accessories and even parts of sophisticated machinery. For businesses in India, identifying the correct Harmonized System of Nomenclature (HSN) code and its associated Goods and Services Tax (GST) rate for “studs” is crucial for accurate invoicing, compliance, and smooth operations. Let’s explore the various classifications of “studs” and their tax implications.

Stud HSN Classifications

The HSN classification for “studs” varies significantly depending on their material, intended use, and design. Here are the most relevant categories:

1. Metal Fasteners (Construction & Industrial)

Many “studs” are threaded fasteners used in construction, machinery, and various industrial applications. These generally fall under:

• Chapter 73: Articles of Iron or Steel
  • HSN 7315: Chain And Parts Thereof, Of Iron Or Steel
    • Stud-Link Chain (HSN 73158100): This refers to a specific type of chain where the links are reinforced by a “stud” across the middle. While it’s a specific type of chain, the “stud” is an integral part.
  • HSN 7318: Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel.
    • This general heading covers a wide range of threaded articles, and “studs” that function as bolts or threaded rods for joining parts would typically be classified here. For example, “Other Screws And Bolts, Whether Or Not With Their Nuts Or Washers” (HSN 73181500) or other threaded articles under HSN 7318.
    • The common GST rate for these industrial metal studs is 18%. This rate has been effective from July 1, 2017.

2. Fashion & Garment Accessories

“Studs” are very common in the fashion industry, used on clothing, footwear, and jewelry for decorative or fastening purposes. These typically fall under:

• Chapter 96: Miscellaneous Manufactured Articles
  • HSN 9606: Buttons, Press-Fasteners, Snap-Fasteners And Press-Studs, Button Moulds And Other Parts Of These Articles; Button Blanks.
    • This is the primary heading for garment and accessory “studs” that function as fasteners.
    • Press-Fasteners, Snap-Fasteners And Press-Studs (HSN 9606100): This covers the specific type of stud used for fastening.
    • Press-Fasteners, Snap-Fasteners And Press-Studs (HSN 96061010): A more specific sub-code.
    • The GST rate for these items is 0%. This rate has been effective from July 1, 2017.
• Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin
  • HSN 7117: Imitation Jewellery.
    • Cuff-Links And Studs (HSN 71171100): This explicitly covers “studs” when they are part of imitation jewelry like cuff links or ear studs made of base metal.
    • Jewellery Studded With Imitation Pearls Or Imitation Or Synthetic Stones (HSN 71179010): This would cover imitation ear studs or other jewelry “studded” with imitation stones.
    • The GST rate for imitation jewelry studs is 3%. This rate has been effective from July 1, 2017.
  • HSN 7113: Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal.
    • Jewellery Studded With Gems (HSN 71131120): This would cover actual gold or silver “stud” earrings or other jewelry “studded” with genuine precious or semi-precious stones.
    • The GST rate for precious metal jewelry studs is 3%. This rate has been effective from July 1, 2017.

3. Other Specific Uses

The term “stud” also appears in other specialized contexts:

• Chapter 59: Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable for Industrial Use.
  • This chapter refers to fabrics, and not directly to a “stud” as a separate article. The data mentions “Textile Fabrics Otherwise Impregnated, Coated Or Covered; Painted Canvas…” (HSN 5907) with a 12% GST, but this relates to the fabric itself.
• Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.
  • “Professional Monitors For Studio Use (Of ResolvStud” (HSN 85282110) appears to be a typo or a partial description in the provided data. This HSN code relates to video monitors with a 28% GST, not a physical “stud” component.
• Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.
  • “Artists, Students Or Signboard Painters Colours… (HSN 3213)” is completely unrelated to physical “studs.” These products have an 18% GST.
• Chapter 99: Services.
  • “Room Or Unit Accommodation Services For Students In Student Residences” (HSN 996321) refers to student housing services, and the word “stud” here means “student,” not a product. This has a varied GST rate depending on conditions.

Given the varied interpretations of “stud,” businesses must carefully assess the product’s material, function, and specific industry application to determine the precise HSN code and applicable GST rate.