Wheel a HSN Code

Wheel a HSN Code: Understand GST for Wheel-Related Products

Understanding the correct HSN (Harmonized System of Nomenclature) code is crucial for businesses dealing with any product, and items related to “wheels” are no exception. The HSN code determines the applicable GST (Goods and Services Tax) rate, ensuring proper taxation and compliance. Given the diverse applications of wheels – from industrial machinery to children’s toys and vehicle parts – their classification can sometimes seem complex. Let’s delve into the specifics of HSN codes for various wheel-related items.

Understanding HSN Codes and GST Rates

HSN codes are internationally recognized product identification numbers. In India, they are vital for GST compliance, helping to classify goods and services uniformly. The GST Council sets the rates, and these can vary significantly based on the nature and use of the product. For items related to wheels, the HSN code often depends on whether it’s a complete wheel, a part of a wheel, a machine that uses wheels, or even a toy with wheels.

Categorizing Wheel-Related HSN Codes

Let’s explore some key categories where “wheel” appears in product descriptions and their corresponding HSN codes and GST rates:

Machinery Featuring Wheels

When it comes to heavy machinery, especially lathes used for shaping metal, specific HSN codes apply. These machines are integral to manufacturing and industrial processes.

• Wheel and Axle Lathes: These specialized lathes, designed for precise work on wheels and axles, fall under HSN code 84589943. They attract a GST rate of 18%.
• Crankshaft Lathes: While not directly “wheel” lathes, they are part of the same chapter for metal-removing machinery and use HSN code 84589941, also with an 18% GST.
• Relieving Lathes: Similarly, these are classified under HSN code 84589942 and have an 18% GST rate.

Vehicle Parts and Accessories Centered Around Wheels

This is a significant category, covering a wide range of components that make up or interact with a vehicle’s wheels. The GST rates here are generally higher due to their common use in vehicles.

• Wheel Rims and Spokes: These fundamental components of a wheel system have specific classifications.
  • Bicycle Rims: HSN code 87149210 with a 28% GST.
  • Bicycle Spokes: HSN code 87149220 with a 28% GST.
  • Other Wheel Rims and Spokes: HSN code 87149290 also attracts a 28% GST.
  • General Wheel Rims and Spokes: A broader category under HSN code 871492 also has a 28% GST.
• Hubs and Free-Wheel Sprocket-Wheels: These crucial components facilitate the rotation of the wheel.
  • Bicycle Hubs: HSN code 87149310 with a 28% GST.
  • Bicycle Free-Wheels: HSN code 87149320 with a 28% GST.
  • Other Hubs, Coaster Braking Hubs, and Free-Wheel Sprocket-Wheels: HSN code 87149390 with a 28% GST.
  • General Hubs, Coaster Braking Hubs, and Free-Wheel Sprocket-Wheels: A broader category under HSN code 871493 also has a 28% GST.
• Tractor Wheel Rims and Related Parts: Essential for agricultural machinery.
  • Rear Tractor Wheel Rim, Tractor Centre Housing, Tractor Housing Transmission, Tractor Support Front Axle: These parts are grouped under HSN code 8708 and have an 18% GST rate.

Wheeled Items for Special Needs and Recreation

This category includes items designed for specific purposes, often with varying GST implications.

• Wheelchairs for Invalid Persons (Not Mechanically Propelled): These crucial mobility aids are covered under HSN code 87131010 and are currently omitted from GST, implying a Nil rate.
• Other Wheelchairs for Invalid Persons: HSN code 87139010 also implies a Nil GST rate.
• Wheeled Toys Designed to Be Ridden by Children: Items like tricycles, scooters, and pedal cars, are classified under HSN code 95010010. These toys have a 0% GST, making them more affordable for consumers.