GST rates and HSN code for Upvc Solvent.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | Fats Of Bovine Animals, Sheep Or Goats, Other Than Those Of Heading 1503-Other—Rendered Fats Or Solvent Extraction Fats | 15029020 | 12% | – | 01/07/2017 | – |
elements or of isotopes | Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed :-Vi | 29362610 | 18% | – | 01/07/2017 | – |
Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : | 2936 | 18% | – | 01/07/2017 | – | |
Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : Vi | 29362500 | 18% | – | 01/07/2017 | – | |
Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Provitamins, Unmixed | 29361000 | 18% | – | 01/07/2017 | – | |
Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : Vi | 29362800 | 18% | – | 01/07/2017 | – | |
Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : Ot | 29362930 | 18% | – | 01/07/2017 | – | |
Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : Ot | 29362910 | 18% | – | 01/07/2017 | – | |
Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed : Vi | 29362700 | 18% | – | 01/07/2017 | – | |
Provitamins And Vitamins, Natural Or Reproduced By Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily As Vitamins, And Intermixtures Of The Foregoing, Whether Or Not In Any Solvent – Vitamins And Their Derivatives, Unmixed :-Vi | 29362390 | 18% | – | 01/07/2017 | – | |
Residues and waste from the food industries; prepared animal fodder | Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatted) Variety : | 23069023 | 5% | – | 01/07/2017 | – |
Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Of Cotton Seeds : Oil-Cake And Oil-Cake Meal, Decorticated, Solvent Extrac | 23061020 | 5% | – | 01/07/2017 | – | |
Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatted) Variety : | 23069026 | 5% | – | 01/07/2017 | – | |
Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatted) Variety : | 23069028 | 5% | – | 01/07/2017 | – | |
Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatted) Variety : | 23069024 | 5% | – | 01/07/2017 | – | |
Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Of Sunflower Seeds : Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatt | 23063020 | 5% | – | 01/07/2017 | – | |
Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatted) Variety : | 23069029 | 5% | – | 01/07/2017 | – | |
Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Of Cotton Seeds : Oil-Cake And Oil-Cake Meal, Undecorticated, Solvent Extr | 23061040 | 5% | – | 01/07/2017 | – | |
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Solvent 50/120 | 27101232 | 18% | – | 01/07/2017 | – |
Solvent 60/80 | 27101231 | 18% | – | 01/07/2017 | – |
uPVC (unplasticized polyvinyl chloride) is a highly popular material for windows, doors, and piping systems due to its durability, low maintenance, and energy efficiency. A critical component in the installation and repair of uPVC products is uPVC solvent cement, often simply referred to as uPVC solvent. This chemical compound creates a strong, molecular bond between uPVC surfaces, ensuring a leak-proof and robust joint.
For businesses dealing with uPVC solvent in India, correctly identifying its HSN (Harmonized System of Nomenclature) code is vital for accurate GST (Goods and Services Tax) compliance. The classification of uPVC solvent primarily depends on its chemical composition and its primary use as an adhesive or a type of solvent.
uPVC solvent, which functions as an adhesive to bond uPVC materials, typically falls under Chapter 35 of the HSN, specifically related to “Prepared glues and other prepared adhesives.”
1. HSN 3506: Prepared Glues and Other Prepared Adhesives
This is the most common and appropriate heading for uPVC solvent cement. The sub-headings under 3506 further refine the classification based on whether the product is put up for retail sale and its primary composition.
While the term “solvent” might suggest classifications under Chapter 27 (mineral fuels and solvents like Naphtha) or Chapter 29 (organic chemicals), these are generally for generic industrial solvents or specific chemical compounds. uPVC solvent cement is a prepared adhesive with a specific bonding function, making Chapter 35 the most suitable. Occasionally, you might find it referenced with HSNs related to plastic pipes and fittings (Chapter 39, like 3917) if it’s considered an accessory to those items, but the core function as an adhesive points strongly to Chapter 35.
The Goods and Services Tax (GST) rate for uPVC solvent (or uPVC solvent cement) is consistently 18%. This rate has been applicable since July 1, 2017, when GST was initially implemented.
There are generally no CESS charges associated with uPVC solvent under these HSN codes. Businesses should always ensure they classify their products accurately based on their specific characteristics and primary use to comply with GST regulations.
uPVC solvent primarily falls under Chapter 35, which covers “Prepared glues and other prepared adhesives.”
The GST rate for uPVC solvent is 18%.
HSN 35061000 specifically applies to products “not exceeding a net weight of 1 kg” put up for retail sale. Larger industrial containers might still fall under other 3506 sub-headings like 35069190 or 35069999.
While used with uPVC pipes and fittings, the solvent itself is an adhesive and is therefore classified separately under HSN 3506, not under the HSN for plastic pipes (Chapter 39, HSN 3917).
Even with additives, if its primary function remains as a prepared adhesive for uPVC, it will likely stay within the 3506 HSN range.
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