Welding HSN Code

The HSN Code for Welding and its GST

Welding is a fundamental process across countless industries, from construction and automotive to manufacturing and art. It involves joining materials, typically metals, by causing fusion. For businesses involved in the welding sector, whether supplying equipment, consumables, or services, understanding the correct Harmonized System of Nomenclature (HSN) codes and their associated Goods and Services Tax (GST) rates is paramount for compliance and smooth operations. This blog post will illuminate the various HSN codes related to welding and their GST implications.

Navigating the HSN for Welding-Related Products

The HSN (Harmonized System of Nomenclature) is a globally recognized system for classifying goods. In India, it’s crucial for determining GST rates. “Welding” itself is a process, not a single product. Therefore, its HSN code depends on the specific item related to welding – be it machinery, consumables, or safety gear.

The provided data covers several key categories related to welding:

• Welding Machines and Apparatus: These are primarily found in Chapter 85 (Electrical machinery and equipment) and Chapter 84 (Nuclear reactors, boilers, machinery and mechanical appliances).
• Welding Consumables: These include products like welding wire, rods, and fluxes, categorized under various chapters based on their material.
• Welding Accessories/Safety Gear: Items like welding helmets fall under relevant chapters like Chapter 65 (Headgear).
• Welding Fittings: Components used in piping systems, often categorized under Chapter 73 (Articles of iron or steel).

Pinpointing Key Welding HSN Codes and GST Rates

Let’s break down the HSN codes and GST rates for different aspects of welding, based on the provided data:

1. Welding Machines and Apparatus (Electric):

• Electric Soldering, Brazing or Welding Machines and Apparatus (including electrically heated gas, laser, ultrasonic, electron beam, magnetic pulse or plasma arc):
  • HSN Codes: 85153990, 85152900, 85152120, 85158090, 8515 (general)
  • GST Rate: 18% (Effective from July 1, 2017)
  • These codes cover a broad range of electric welding equipment, whether or not capable of cutting.

2. Welding Machines and Apparatus (Other than Electric, e.g., Gas-Operated):

• Machinery And Apparatus For Soldering, Brazing Or Welding (Other Than Those Of Heading 8515); Gas-Operated Surface Tempering Machines And Appliances:
  • HSN Codes: 84681000 (Hand-Held Blow Pipes), 8468 (general)
  • GST Rate: 18% (Effective from July 1, 2017)
  • This covers gas-operated welding equipment and hand-held blowpipes.

3. Welding Consumables (Wires, Rods, Electrodes, Fluxes):

• Wire, Rods, Tubes, Plates, Electrodes And Similar Products, Of Base Metal Or Of Metal Carbides, Coated Or Cored With Flux Material, Of A Kind Used For Soldering, Brazing, Welding Or Deposition Of Metal Or Of Metal Carbides; Wire And Rods, Of Agglomerated Base Metal Powders, Used For Metal Spraying:
  • HSN Codes: 83113010 (coated/cored with flux material), 83111000, 83119000, 83112000, 8311 (general)
  • GST Rate: 18% (Effective from July 1, 2017)
  • This covers various welding electrodes, wires, and rods.
• Pickling Preparations For Metal Surfaces; Fluxes And Other Auxiliary Preparations For Soldering, Brazing Or Welding; Soldering, Brazing Or Welding Powders And Pastes Consisting Of Metal And Other Materials; Preparations Of A Kind Used As Cores Or Coatings For Welding Electrodes Or Rods:
  • HSN Codes: 38109090, 38101090, 38101010, 3810, 38101020
  • GST Rate: 18% (Effective from July 1, 2017)
  • This covers welding fluxes, pastes, and other auxiliary preparations.
• Copper Wire (Welding Wire):
  • HSN Code: 74081920
  • GST Rate: 18% (Effective from July 1, 2017)

4. Welding Fittings:

• Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other: Butt Welding Fittings:
  • HSN Codes: 730793 (general), 73079310 (Galvanised)
  • GST Rate: 18% (Effective from July 1, 2017)

5. Welding Safety Gear:

• Other Headgear, Whether Or Not Lined Or Trimmed – Safety Headgear: Speed Glass Welding Helmets Or Other Helmets Meant For Industrial Use:
  • HSN Code: 65061010
  • GST Rate: 18% (Effective from July 1, 2017)

Why Accurate HSN Classification is Critical in Welding

Given the diverse range of products associated with welding, accurate HSN classification is paramount for:

• GST Compliance: Ensures correct GST calculation and remittance, preventing penalties.
• Accurate Invoicing: Mandatory HSN codes on invoices for GST-registered businesses.
• Input Tax Credit (ITC): Proper classification facilitates claiming eligible ITC on purchases.
• Customs Clearance: Essential for smooth import and export of welding-related goods.

Businesses should always refer to the latest official GST notifications and HSN classification guides or consult with a tax professional to ensure precise classification for their specific welding products.