Timing belt HSN Code

Understanding the HSN Code for Timing Belts

Timing belts are critical components in various machinery, from automotive engines to industrial equipment, ensuring synchronized movement between different parts. For businesses manufacturing, importing, or trading these essential belts in India, correctly identifying their Harmonized System of Nomenclature (HSN) code is crucial for accurate GST compliance. This blog post delves into the HSN classification for timing belts and their associated GST rates.

Timing Belt HSN Codes

Timing belts, by their nature, are a type of transmission belt. Their HSN classification largely depends on the material they are made from. The provided data points to two primary chapters:

Chapter 40: Rubber and articles thereof

This chapter is highly relevant for timing belts, as many are made of vulcanised rubber, often reinforced for durability and precision. The descriptions explicitly mention “Synchronous Belts,” which is a key characteristic of timing belts.

Relevant HSN codes under this heading include:

• 401035: This broad heading covers “Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber – Transmission Belts Or Belting : Endless Synchronous Belts Of An Outside Circumference Exceeding 60 Cm But Not Exceeding 150 Cm.” This directly describes common timing belt dimensions.
  • 40103510: Specifically for “Endless Synchronous Belts Of An Outside Circumference Exceeding 60 Cm But Not Exceeding 150 Cm : Where The Rubber Compound Content Is Less Than 25% By Weight.”
• 40103610: For “Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber – Transmission Belts Or Belting : Endless Synchronous Belts Of An Outside Circumference Exceeding 150 Cm But Not Exceeding 198 Cm : Where The Rubber Compound Content Is Less Than 25% By Weight.” This covers slightly larger synchronous belts.
• 40103991: “Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber – Transmission Belts Or Belting : Other : Other : Endless Flat Belt.” While timing belts are often toothed, some flat transmission belts might also apply here.
• 40103911 & 40103919: These are for other transmission belts where the “Rubber Compound Content Is Less Than 25% By Weight.”

All timing belts falling under HSN 4010 (rubber) attract an 18% GST rate, effective from July 1, 2017.

Chapter 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

This chapter becomes relevant if the timing belt is primarily made of textile material, which is then impregnated, coated, or covered with plastics or rubber, or reinforced.

• 59100020: “Transmission Or Conveyor Belts Or Belting, Of Textile Material, Whether Or Not Impregnated, Coated, Covered Or Laminated With Plastics, Or Reinforced With Metal Or Other Material – Transmission Or Conveyor Belts Or Belting, Of Textile Material, Whether Or.” This is a broad category that would include timing belts with a textile base.

Timing belts under HSN 59100020 (textile-based) attract a 12% GST rate, effective from July 1, 2017.

Other “Belt” Related HSNs (Not for Timing Belts)

The provided data also lists other “belt” related HSN codes which are important to differentiate:

• 73269010 & 73269020: These are for “Belt Lacing Of Steel” and “Belt Fasteners For Machinery Belts,” which are accessories for belts, not the belts themselves. They have an 18% GST.
• 3006: “Ostomy Appliances Including Pouch Or Flange, Stoma Adhesive Paste, Barrier Cream, Irrigator Kit, Sleeves, Belt, Micro-Pore Tapes.” This refers to medical belts, not industrial timing belts. It has a 5% GST.
• 63049110: “Other Furnishing Articles…Silk Belt.” This refers to a silk furnishing item, not a functional timing belt. It has a 12% GST.
• 39269010 & 3926: “Pvc Belt Conveyor” and “Pvc Belt Conveyor, Plastic Tarpaulin.” These are for conveyor belts made of PVC (plastic), distinct from precision timing belts. They have an 18% GST.
• 84282011 & 84283300: These are for “Belt Conveyors” machinery, not the belt itself. They have an 18% GST.
• 90212100, 90211000, 90210: These refer to “Surgical Belts” and orthopaedic appliances, which are medical devices. They have a 5% GST.

Crucially, 85423100 (“Electronic Integrated Circuits – Processors And Controllers, … Clock And Timing Circuits”) refers to electronic timing circuits, not mechanical timing belts.

GST Rate for Timing Belts

The GST rate for timing belts primarily depends on their material:

• 18% GST for timing belts made of vulcanised rubber (HSN 4010).
• 12% GST for timing belts primarily made of textile material (HSN 59100020).

Both these rates have been in effect since July 1, 2017. Businesses must correctly identify the material composition of their timing belts to apply the appropriate GST rate.