Water tank HSN Code
GST rates and HSN code for Water tank.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Services | Inland Water Transport Services Of Goods By Refrigerator Vessels, Tankers And Other Vessels. | 996522 | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | – |
| Coastal And Transoceanic (Overseas) Water Transport Services Of Goods By Refrigerator Vessels, Tankers, Bulk Cargo Vessels, Container Ships Etc | 996521 | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | – | |
| Water Distribution Services | 996921 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 01/07/2017 | – | |
| Toys, games and sports requisites; parts and accessories thereof | Water Rides | 95082500 | 18% | – | – | – |
| Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools – Water-Skis, Surf-Boards, Sailboar | 95062900 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Water Park Amusements | 95082600 | 18% | – | – | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Steam Or Other Vapour Generating Boilers (Other Than Central Heating Hot Water Boilers Capable Also Of Producing Low Pressure Steam); Superheated Water Boilers – Steam Or Other Vapour Generating Boilers: Other Vapour Generating Boilers, Including Hybrid B | 84021910 | 18% | – | 01/07/2017 | – |
| Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Gas Generators And Similar Water Process Gas Generators, With Or Without Their Purifiers – Parts | 84059000 | 18% | – | 01/07/2017 | – | |
| Power Driven Pumps Primarily Designed For Handling Water, Namely, Centrifugal Pumps (Horizontal And Vertical), Deep Tube-Well Turbine Pumps, Submersible Pumps, Axial Flow And Mixed Flow Vertical Pumps | 8413 | omitted | – | 01/07/2017 | – | |
| Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Gas Generators And Similar Water Process Gas Generators, With Or Without Their Purifiers | 8405 | 18% | – | 01/07/2017 | – | |
| Centrifuges, Including Centrifugal Dryers; Filtering Or Purifying Machinery And Apparatus, For Liquids Or Gases Filtering Or Purifying Machinery And Apparatus For Liquids: For Filtering Or Purifying Beverages Other Than Water | 84212200 | 18% | – | 01/07/2017 | – | |
| Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Gas Generators And Similar Water Process Gas Generators, With Or Without Their Purifiers – Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Ga | 84051020 | 18% | – | 01/07/2017 | – | |
| Edible fruit and nuts; peel of citrus fruit or melons | Fruit And Nuts, Uncooked Or Cooked Bysteaming Or Boiling In Water, Frozen,Whether Or Not Containing Added Sugar Orother Sweetening Matter Raspberries, Blackberries, Mulberries,Loganberries, Black, White Or Red Currantsand Gooseberries : Containing Added S | 08112010 | 5% | – | 01/07/2017 | – |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Salt (Including Table Salt And Denatured Salt) And Pure Sodium Chloride, Whether Or Not In Aqueous Solution Or Containing Added Anti-Caking Or Free Flowing Agents; Sea Water | 250100 | Nil | – | 01/07/2017 | – |
| Ceramic products | Of A Water Absorption Coefficient By Weight Exceeding 10% | 69072300 | 18% | – | 15/11/2017 | – |
| Edible vegetables and certain roots and tubers | Vegetables Provisionally Preserved(For Example, By Sulphur Dioxide Gas,In Brine, In Sulphur Water Or In Otherpreservative Solutions), But Unsuitablein That State For Immediate Consumption Other Vegetables; Mixtures Of Vegetables : Green Pepper In Brine | 07119010 | 5% | – | 01/07/2017 | – |
| 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 | Electric Instantaneous Or Storage Water Heaters And Immersion Heaters; Electric Space Heating Apparatus And Soil Heating Apparatus; Electrothermic Hair-Dressing Apparatus (For Example, Hair Dryers, Hair Curlers, Curling Tong Heaters) And Hand Dryers; Elec | 85167910 | 18% | – | 27/07/2018 27/07/2018 | – |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals: – Other Inorganic Compounds (Inc | 28530010 | 5% | – | 01/07/2017 | – |
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Coal Gas, Water Gas, Producer Gas And Similar Gases, Other Than Petroleum Gases And Other Gaseous Hydrocarbons | 2705 | 5% | – | 01/07/2017 | – |
| Articles of iron or steel | Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Rain Water Pipe | 73030010 | 18% | – | 01/07/2017 | – |
Understanding the Water Tank HSN Code
The term “water tank” might seem straightforward, but when it comes to Harmonized System of Nomenclature (HSN) codes and Goods and Services Tax (GST) in India, its classification is surprisingly nuanced. The HSN code for a “water tank” isn’t a single, universal number. Instead, it critically depends on the material the tank is made from, its specific purpose, and sometimes even the services associated with water. This blog aims to demystify the various HSN codes and GST implications related to “water tanks” and related items.
The “Water Tank” Based on Material and Function
The HSN system classifies goods with great precision, and “water tanks” are no exception. Their categorization hinges primarily on what they’re made of and what they’re used for.
- Tanks as Containers (Materials Not Explicitly Given, but Inferred): While the provided data doesn’t directly list HSN codes for typical storage water tanks made of plastic or fiberglass, it’s crucial to understand how they would generally be classified.
- Plastic tanks would typically fall under HSN Chapter 39 (Plastics and articles thereof), specifically under headings related to articles for the conveyance or packing of goods, or other articles of plastics. The specific HSN would depend on capacity and design.
- Tanks made of iron or steel would likely fall under HSN Chapter 73 (Articles of iron or steel), under headings for tanks, casks, drums, cans, boxes, and similar containers.
- Rain Water Pipes (Parts of Water Systems): Though not a “tank” itself, a “rain water pipe” is intrinsically linked to water collection and storage systems.
- Tubes, pipes, and hollow profiles of cast iron, specifically identified as “Rain Water Pipe,” are classified under HSN 73030010.
- This specific item attracts an 18% GST rate, effective from July 1, 2017.
- Water Heaters (Appliances that Process Water): “Water heaters” are appliances designed to heat water, often containing an internal tank.
- Electric instantaneous or storage water heaters are classified under HSN 85167910 within HSN Chapter 85 (Electrical machinery and equipment and parts thereof).
- These water heaters are subject to an 18% GST rate, with an effective date of July 27, 2018.
- Boilers that Produce Superheated Water: Industrial-scale “water tanks” might refer to boilers that produce superheated water.
- Steam or other vapor generating boilers, including superheated water boilers, are found under HSN 84021910 within HSN Chapter 84 (Nuclear reactors, boilers, machinery and mechanical appliances).
- These items attract an 18% GST rate, effective from July 1, 2017.
- Water-Related Services (Not Physical Tanks, but Relevant): The data also highlights services related to water transport, which might involve “tankers” as vessels, rather than stationary tanks.
- “Inland Water Transport Services Of Goods By Refrigerator Vessels, Tankers And Other Vessels” are under HSN 996522.
- “Coastal And Transoceanic (Overseas) Water Transport Services Of Goods By Refrigerator Vessels, Tankers, Bulk Cargo Vessels, Container Ships Etc.” are under HSN 996521.
- Both of these services had a Nil GST rate (with specific conditions and expiry dates), effective from December 5, 2018, and earlier. This pertains to the transport service, not the physical tank itself.
- “Water Distribution Services” are covered by HSN 996921 with an 18% GST rate, effective from July 1, 2017. This describes a service, not a tangible water tank.
Why Accurate HSN Codes Are Imperative
- Ensuring GST Compliance: Correct HSN code usage guarantees that businesses levy and pay the right amount of GST, thereby avoiding fines and legal issues.
- Facilitating Trade: HSN codes provide a globally recognized system for classifying goods, making national and international trade smoother and more transparent.
- Streamlining Operations: Precise HSN classification leads to more efficient inventory management, accurate invoicing, and simplified tax filing for businesses.
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