Wheel HSN Code

Understanding the “Wheel” HSN Code

The “wheel” is a foundational invention, central to countless modes of transport and machinery. However, when it comes to Harmonized System Nomenclature (HSN) codes, “wheel” isn’t a single entity but rather a component that takes on different classifications depending on its material, design, and the broader product it’s part of. For businesses in India dealing with various wheel-related items, understanding these distinctions and the corresponding Goods and Services Tax (GST) rates is crucial for accurate compliance.

Decoding the HSN Code for Various “Wheel” Applications

The provided data reveals “wheel” appearing in several HSN chapters, each defining its specific role:

1. Wheels for Vehicles (Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof):

This is a primary category for actual wheels used in transportation.

• Three-Wheeled Vehicles: These vehicles are specifically categorized by their number of wheels.
  • HSN 87037040 and 87035040 cover “Three Wheeled Vehicle” and “Three-Wheeled Vehicles” respectively.
  • HSN 870370 also broadly covers “Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (B) Three Wheeled Vehicles.”
• Bicycle Wheels and Parts:
  • “Other Bicycle Wheels” are under HSN 87149920.
  • “Wheel Rims And Spokes Other” for vehicles of headings 8711 to 8713 (which include cycles) are under HSN 87149290.
• Pneumatic Tyres for Wheels (Chapter 40: Rubber and articles thereof): While not the wheel itself, the tire is an integral part of a vehicle’s wheel assembly.
  • “Pneumatic Tyres Or Inner Tubes, Of Rubber, Of A Kind Used On / In Bicycles, Cycle -Rickshaws And Three Wheeled Powered Cycle Rickshaws” are covered under HSN 4011.

2. Grinding and Polishing Wheels (Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials):

These are abrasive tools shaped like wheels.

• “Millstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting, Hand Sharpening Or Polishing Stones, And Parts Thereof, Of Natural Stone, Of Agglomerated Natural Or Artificial Abrasives” are classified under:
  • HSN 68041000
  • HSN 68042110

3. Machinery Incorporating Wheels (Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof):

Here, “wheel” is a component of a larger machine.

• Air Compressors Mounted On A Wheeled Chassis For Towing: This describes the mobility feature of certain compressors.
  • “Reciprocating Air Compressors” are under HSN 84144010.
  • “Other” wheeled air compressors are under HSN 84144090.
• Lathes with “Wheel” Functionality:
  • “Crankshaft, Relieving, Wheel And Axle Lathes: Crankshaft Lathes” fall under HSN 84589941.
• Water Wheels (as power generators):
  • “Hydraulic Turbines, Water Wheels, And Regulators Therefor” for specific power outputs are under HSN 84101390.

4. Hand-Operated Grinding Wheels with Framework (Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal):

These are manual tools that use a wheel for grinding.

• “Hand- Or Pedal- Operated Grinding Wheels With Framework” are classified under:
  • HSN 82057000
  • HSN 82055910
  • HSN 82054000
  • HSN 82055930

5. Wheeled Toys (Chapter 95: Toys, games and sports requisites; parts and accessories thereof):

These are recreational items for children.

• “Wheeled Toys Designed To Be Ridden By Children (For Example, Tricycles, Scooters, Pedal Cars); Doll Carriages” are covered by HSN 95010090 (for parts).
• The broader HSN 9503 includes “Wheeled Toys.”

6. Railway Wagons (Chapter 86: Railway or tramway locomotives, rolling-stock and parts thereof):

These “wheeled” items are specialized for rail transport.

• “Bogie Eight Wheeler Wagons Of Pay-Load Not Exceeding 60 Tonnes” are under HSN 86069210.
• “Broad Guage Eight Wheeler Covered Wagons Of Pay-Load Not Exceeding 60 Tonnes” are under HSN 86069120.

Understanding the GST Rates for “Wheel”-Related Products

The GST rates for “wheel”-related products show significant variation, ranging from 5% to 28%, reflecting their diverse nature and applications.

• Vehicles and Vehicle Parts (Chapter 87):
  • Three-Wheeled Vehicles: These generally attract a 28% GST rate, with various cess rates (Nil/15%/17%/20%/22%) depending on factors like engine type and size, effective from various dates including July 1, 2017, and August 1, 2019.
  • Bicycle Wheels, Rims, and Spokes: These are also at a 28% GST rate, effective from July 1, 2017, with Nil cess.
• Pneumatic Tyres (Chapter 40): Tyres for bicycles and three-wheeled cycle rickshaws (HSN 4011) have a 5% GST rate, effective from July 1, 2017.
• Grinding Wheels (Chapter 68): Millstones, grindstones, and grinding wheels (HSN 6804) are subject to an 18% GST rate, effective from July 1, 2017.
• Machinery with Wheels (Chapter 84):
  • Wheeled air compressors (HSN 841440) are at an 18% GST rate, effective from November 15, 2017.
  • Lathes with wheel functionality (HSN 84589941) and hydraulic turbines/water wheels (HSN 84101390) are also at an 18% GST rate, effective from July 1, 2017.
• Hand-Operated Grinding Wheels (Chapter 82): These tools (HSN 8205) are subject to an 18% GST rate, effective from July 1, 2017.
• Wheeled Toys (Chapter 95):
  • Parts of wheeled toys designed to be ridden by children (HSN 95010090) have 0% GST, effective from July 1, 2017.
  • Other wheeled toys (HSN 9503) are at an 18% GST rate, effective from July 1, 2017.
• Railway Wagons (Chapter 86): Railway goods wagons (HSN 8606) are subject to an 18% GST rate, effective from October 1, 2019.

The broad range of GST rates for “wheel” items highlights the necessity of precise classification based on the specific product and its primary function.