Water storage tank HSN Code

Understand Water Storage Tank HSN Code and GST Rate

Determining the HSN code for water storage tanks is essential for understanding their applicable Goods and Services Tax (GST) rate. However, the provided data focuses heavily on electric water heaters and water transport services, not the storage tanks themselves. Let’s analyze the information to see if we can deduce a relevant HSN code or if we need to look beyond this specific dataset.

Analyze Provided HSN Codes

The data primarily lists HSN codes under Chapter 85, specifically related to “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.” The relevant headings are:

• 8516: This heading covers “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus… and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors other than those of heading 8545.”

Within this heading, various sub-codes (e.g., 85167910, 85167920, 85167200, etc.) all relate to electric water heaters, either instantaneous or storage types. These are appliances that heat water and may store it temporarily, but they are not simply water storage tanks in the general sense.

The data also includes:

• 85238090: Other discs, tapes, solid-state non-volatile storage devices, etc. (irrelevant to water storage tanks).
• Chapter 99 (Services): Lists “Inland Water Transport Services of Goods By Refrigerator Vessels, Tankers And Other Vessels” (996522) and “Coastal And Transoceanic (Overseas) Water Transport Services of Goods By Refrigerator Vessels, Tankers, Bulk Cargo Vessels, Container Ships Etc” (996521), both with a nil GST rate under specific conditions and timeframes. These relate to the transportation of goods via water, potentially including water itself, but not the storage tanks.

Therefore, the provided data does not contain a direct HSN code for non-electrical water storage tanks. We would need to consult the broader GST tariff to find the appropriate classification, likely under materials like plastics (Chapter 39) or metal (Chapter 73), depending on the tank’s construction.

Deduce Potential GST Rate

Since the provided data only covers electric water heaters, their GST rate is consistently 18%. However, this rate would not necessarily apply to non-electrical water storage tanks. The GST rate for those would depend on their material composition as per the general GST tariff.