Waste pipe HSN Code

Understanding the Waste Pipe HSN Code

When we talk about “waste pipe,” we typically envision the plumbing fixtures responsible for draining wastewater from homes and industries. However, within the intricate world of HSN (Harmonized System of Nomenclature) codes and GST (Goods and Services Tax) in India, the term “waste” can also refer to scrap or residue from various materials, not just water. This blog post will clarify the relevant HSN codes for pipes specifically designed for waste (drainage) and distinguish them from other “waste” related classifications.

HSN Codes for Pipes (Including Waste Pipes)

Pipes are primarily classified based on the material they are made from, and their intended use. While “waste pipe” isn’t a direct HSN category, plumbing pipes, including those used for waste disposal, would fall under general pipe classifications. Based on the provided data, we can look at common pipe materials:

• Chapter 73: Articles of iron or steel
  • 73061100: This code specifically covers “Other Tubes, Pipes And Hollow Profiles…Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipeline — Welded, Of Stainless Steel.” While these are for oil/gas, they indicate how metal pipes are classified.
  • 73051221: This code refers to “Other Tubes And Pipes…Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other, Longitudinally Welded.” Again, while for specific uses, it shows the classification of large steel pipes.
  For typical iron or steel waste pipes used in plumbing, one would generally look for more generic pipes of iron or steel within Chapter 73 that fit the description of drainage pipes, even if not explicitly named “waste pipe” in the provided snippet. The GST rate for these metal pipes is 18%.
• Chapter 39: Plastics and articles thereof
  • While the provided data lists “Waste, Parings And Scrap, Of Plastics” (e.g., 39152000, 39153010), it does not explicitly list plastic pipes themselves. However, common waste pipes in residential and commercial plumbing are often made of PVC or other plastics. If plastic waste pipes were to be classified from a comprehensive HSN list, they would typically fall under Chapter 39 (Plastics and articles thereof), under headings for tubes, pipes, and hoses of plastics. The GST rate for plastic products is generally 18%.

Conclusion for Waste Pipes: For practical plumbing waste pipes, the HSN code will depend on the material (e.g., iron/steel from Chapter 73 or plastics from Chapter 39) and their specific characteristics (e.g., diameter, type of joint). The provided data gives examples of how pipes are classified by material (iron/steel) and highlights the general GST rate for such articles.

Understanding Other “Waste” Related HSN Codes

The provided data also contains numerous HSN codes for various types of “waste” or “scrap” materials, which are distinct from “waste pipes.”

• Chapter 39: Plastics and articles thereof
  • 39152000: “Waste, Parings And Scrap, Of Plastics – Of Polymers Of Styrene.” GST rate: 18%.
  • 39153010: “Waste, Parings And Scrap, Of Plastics – Of Polymers Of Vinyl Chloride: Of Copolymers Of Vinyl Chloride.” GST rate: 18%.
• Chapter 81: Other base metals; cermets; articles thereof
  • 81124020: “Waste And Scrap” of Vanadium. GST rate: 18%.
  • 81072000: “Unwrought Cadmium; Powders” (including waste and scrap). GST rate: 18%.
  • 810600: “Bismuth And Articles Thereof, Including Waste And Scrap.” GST rate: 18%.
  • 8113: “Cermets And Articles Thereof, Including Waste And Scrap.” GST rate: 18%.
  • 81029700: “Molybdenum And Articles Thereof, Including Waste And Scrap – Other: Waste And Scrap.” GST rate: 18%.
• Chapter 05: Products of animal origin, not elsewhere specified or included
  • 05079010: “Powder And Waste Of These Products – Other : Hoof Meal.” GST rate: Nil.
  • 050710: “Ivory; Ivory Powder And Waste.” GST rate: 5%.
• Chapter 26: Ores, slag and ash
  • 26219000: “Other Slag And Ash, Inlcuding Seaweed Ash (Kelp); Ash And Residues From The Incineration Of Municipal Waste – Other.” GST rate: 18%.
• Chapter 51: Wool, fine or coarse animal hair; horsehair yarn and woven fabric
  • 51031090: “Waste Of Wool Or Of Fine Or Coarse Animal Hair, Including Yarn Waste But Excluding Garnetted Stock Noils Of Wool Or Of Fine Animal Hair : Other.” GST rate: Nil.
• Chapter 50: Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut
  • 50060039: “Yarn Spun From Silk Waste Containing 85 Percent Or Less By Weight Of Silk : Other.” GST rate: 5%.
• Chapter 74: Copper and articles thereof
  • 74040019: “Copper Waste And Scrap: Of Copper :Other.” GST rate: 18%.
• Chapter 41: Raw hides and skins (other than furskins) and leather
  • 41152010: “Parings And Other Waste Of Leather Or Of Composition Leather; Leather Dust, Powder And.” GST rate: 12%.
• Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted
  • 62061090: “Womens Or Girls Blouses, Shirts And Shirt-Blouses – Of Silk Or Silk Waste : Other.” GST rate: 12%.
• Chapter 25: Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement
  • 25251090: “Mica, Including Splittings; Mica Waste – Crude Mica And Mica Rifted Into Sheets Or Splittings: Other.” GST rate: 5%.
• Chapter 99: Services
  • 999421: “Collection Services Of Hazardous Waste.” GST rate: Nil (under specific conditions).

This extensive list demonstrates that “waste” in HSN refers to a broad range of discarded materials, far beyond just pipes. When looking for “waste pipe,” always confirm the material to arrive at the correct HSN.