Welding holder HSN Code

Understanding the HSN Code for Welding Holders

A welding holder, often called an electrode holder, is a critical component in manual arc welding, safely securing the welding electrode and providing electrical conductivity. For businesses dealing with these essential tools in India, understanding the correct HSN (Harmonized System of Nomenclature) code is vital for seamless GST (Goods and Services Tax) compliance.

The HSN system, an internationally recognized product classification method, helps standardize the taxation and trade of goods. For welding holders, their classification often aligns with welding machinery and parts, or even under general tools, depending on their specific nature and how they are primarily used.

Where Do Welding Holders Fall in HSN?

Based on the provided data, the HSN classification for welding holders primarily revolves around two key chapters:

1. Chapter 85: Electrical machinery and equipment and parts thereof This chapter broadly covers electric soldering, brazing, or welding machines and apparatus, and their parts. Welding holders, being integral to electric arc welding, often fall under this category.

• 85153990: This code, within the larger 8515 category, relates to “Electric (Including Electrically Heated Gas), Laser Or Other Light Or Photo Beam, Ultrasonic, Electron Beam, Magnetic Pulse Or Plasma Arc Soldering, Brazing Or Welding Machines And Apparatus, Whether Or Not Capable Of Cutting; Electric Machines And Appara.” While this code broadly describes welding machines, welding holders, as parts or accessories to these machines, are frequently classified under the “parts” sub-heading of HSN 8515. The GST rate for these is 18%, effective from July 1, 2017.

2. Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof This chapter also includes machinery and apparatus for soldering, brazing, or welding, other than those of heading 8515, and their parts.

• 8468: This heading covers “Machinery And Apparatus For Soldering, Brazing Or Welding, Whether Or Not Capable Of Cutting, Other Than Those Of Heading 8515; Gas-Operated Surface Tempering Machines And Appliances.”
• 84689000: This specific HSN code refers to “Parts” of the machinery and apparatus mentioned in 8468. Many welding holders, especially those not specifically tied to electric machines, could be classified here. The GST rate is 18%, effective from July 1, 2017.
• 84681000: This code is for “Hand-Held Blow Pipes” used for soldering, brazing, or welding, and while a welding holder isn’t a blow pipe, this shows how specific parts of a welding setup are categorized.

3. Chapter 83: Miscellaneous articles of base metal This chapter includes “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.”

• 8311: While this heading mainly focuses on welding electrodes and rods, some “similar products” or general welding accessories made of base metal could potentially fall here. Sub-headings like 83111000, 83113010, 83112000, and 83119000 are listed, all with an 18% GST rate from July 1, 2017.

Important Considerations for Classification:

• Primary Function: Is the welding holder a standalone tool or an essential part of a larger welding machine?
• Material: While predominantly made of base metals, the specific composition can sometimes influence classification.
• Associated Goods: The data also lists other related items like welding fluxes (Chapter 38), butt welding fittings (Chapter 73), welding wire (Chapter 74), and safety headgear like welding helmets (Chapter 65). These are distinct from the welding holder itself but fall under the broader umbrella of welding-related goods.

Accurate HSN classification is key to efficient GST compliance. Always consult the latest GST notifications and, if in doubt, seek professional advice to ensure correct categorization for your specific welding holder products.