Welding rod HSN Code

Understanding the HSN Code for Welding Rods

Welding rods are the backbone of fabrication, construction, and repair, serving as the consumable electrodes that join metals together. For businesses involved in the manufacturing, distribution, or sale of these crucial industrial supplies, understanding their correct HSN (Harmonized System of Nomenclature) code is vital for accurate Goods and Services Tax (GST) compliance. The good news is that welding rods, along with other similar products used in joining metals, fall under a specific and consistent HSN chapter.

The Welding Rod HSN Codes and GST Rates

Welding rods are primarily classified under Chapter 83 of the HSN, which covers “Miscellaneous articles of base metal.” This chapter specifically includes products designed for soldering, brazing, welding, or deposition of metal.

The core HSN code for welding rods, often coated or cored with flux material, is:

• 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: This comprehensive description directly applies to welding rods. Various sub-codes under this main heading, such as 83111000, 83112000, 83113010, 83113090, and 83119000, are all subject to an 18% GST rate. The general heading 8311 also indicates an 18% GST.

This classification ensures that all forms of welding rods, regardless of their specific composition or form, are taxed consistently. The mention of “Coated Rods And Cored Wire, Of Base Metal, For Soldering, Brazing Or Welding By Flame” (HSN 831130) further confirms the inclusion of common welding rod types.

Considering Related Welding Products and Equipment

While welding rods are the core, several other products and equipment are essential for welding operations and have their own HSN classifications:

• Electric Soldering, Brazing or Welding Machines and Apparatus: These machines, crucial for the welding process, fall under Chapter 85 (“Electrical machinery and equipment…”) and have specific HSN codes like 85152120, 85152900, 85153990, and 85158090. All these welding machines consistently attract an 18% GST rate.
• Machinery And Apparatus For Soldering, Brazing Or Welding (Other Than Those Of Heading 8515); Gas-Operated Surface Tempering Machines And Appliances: This covers other types of welding machinery, such as hand-held blowpipes (84681000), under Chapter 84 (“Nuclear reactors, boilers, machinery…”). These also have an 18% GST rate.
• Fluxes And Other Auxiliary Preparations For Soldering, Brazing Or Welding; Soldering, Brazing Or Welding Powders And Pastes: These chemical preparations, essential for cleaning and facilitating the weld, are found under Chapter 38 (“Miscellaneous chemical products”) with HSN codes like 38101010, 38101020, 38109090, and the broader heading 3810. All of these also carry an 18% GST rate.
• Butt Welding Fittings: These are components used in pipe joining, often through welding, and are classified under Chapter 73 (“Articles of iron or steel”) with HSN 730793, attracting an 18% GST rate.
• Safety Headgear: Speed Glass Welding Helmets Or Other Helmets Meant For Industrial Use: Safety equipment, such as welding helmets, falls under Chapter 65 (“Headgear and parts thereof”) with HSN 65061010, also at an 18% GST rate.

The consistent 18% GST rate across welding rods, welding machines, fluxes, and safety equipment simplifies the tax structure for the welding industry.