Tarpaulin HSN Code

Understand the Tarpaulin HSN Code: A Comprehensive Guide to GST

Tarpaulins, essential for countless applications from protecting goods to providing temporary shelter, have specific HSN (Harmonized System of Nomenclature) codes that dictate their GST (Goods and Services Tax) rates in India. Understanding these codes is crucial for businesses involved in manufacturing, trading, or using tarpaulins to ensure proper tax compliance.

Let’s dive into the various HSN codes associated with tarpaulins and their corresponding GST implications.

Categorizing Tarpaulins by HSN Code

The primary HSN classification for tarpaulins falls under Chapter 63: “Other made up textile articles; sets; worn clothing and worn textile articles; rags.” Within this broad chapter, tarpaulins, awnings, sunblinds, tents, sails, and camping goods share the main heading 6306.

However, the specific HSN code and thus the GST rate for a tarpaulin often depend on its material and, importantly, its sale value.

Here are the key HSN codes for tarpaulins:

• Tarpaulins of Cotton:
  • HSN Code: 63061100
  • These tarpaulins are made from cotton fabric.
• Tarpaulins of Synthetic Fibres:
  • HSN Code: 63061200
  • This category includes tarpaulins made from materials like polyester, nylon, etc.
• Tarpaulins of Other Textile Materials (e.g., Jute):
  • Jute Tarpaulins (including DW Tarpaulin): HSN Code 63061910.
  • Other textile materials: HSN Code 63061990. This covers tarpaulins made from textile materials not specifically listed, such as coir (63061920) or specific blinds (63061930).
• Other Articles within HSN 6306 (General Categories):
  • This includes broader classifications like “Tarpaulins, Awnings And Sunblinds;Tents;Sails For Boats,Sailboards Or Landcraft;Camping Goods – Other: Of Cotton” (HSN 63069010) or “Of Other Textile Materials” (HSN 63069090).
• Plastic Tarpaulins (PVC Tarpaulins):
  • While textile-based tarpaulins fall under Chapter 63, tarpaulins made entirely or predominantly of plastics, like PVC tarpaulins, are classified under Chapter 39: “Plastics and articles thereof.”
  • HSN Code: 3926 (specifically, a PVC Belt Conveyor, Plastic Tarpaulin is listed under 3926, and further sub-classifications for PVC tarpaulins exist, such as 392043 or 39219099 depending on their specific form and composition).

Understanding GST Rates for Tarpaulins

The GST rates for tarpaulins primarily depend on their sale value, with a crucial revision effective from November 15, 2017:

• Tarpaulins with a Sale Value Not Exceeding Rs. 1000 per piece:
  • These generally attract a 5% GST rate. This applies to most of the HSN 6306 sub-categories when the value is below the threshold.
• Tarpaulins with a Sale Value Exceeding Rs. 1000 per piece:
  • These are subject to a 12% GST rate. This applies to all HSN 6306 sub-categories when the value exceeds the threshold.
• Plastic/PVC Tarpaulins (HSN 3926 and related codes):
  • These are typically taxed at an 18% GST rate, regardless of their value. The 18% rate for plastic articles came into effect on July 1, 2017.

It’s important to note the shift in GST rates for textile-based tarpaulins. While they were initially at 12% for all values, a revised notification on November 15, 2017, introduced the 5% slab for items priced below Rs. 1000. No CESS charges are applicable to these goods.