GST Registration Guide to GST Chapter 80 | Get Enrolled Now

Important Notes of GST Chapter 80 of GST Registration;

In this Chapter, the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 8001), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness. which are:

(i) of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;

(ii) of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings

HSN Code	Description	Rate (%)	CESS (%)	Effective Date	Rate Revision
8001	UNWROUGHT TIN	18%		01/07/2017
800110	TIN, NOT ALLOYED	18%		01/07/2017
80011010	UNWROUGHT TIN – TIN, NOT ALLOYED : BLOCKS	18%		01/07/2017
80011090	UNWROUGHT TIN – TIN, NOT ALLOYED : INGOTS, PIGS, SLABS AND OTHER PRIMARY FORMS OF TIN	18%		01/07/2017
80012000	UNWROUGHT TIN TIN ALLOYS	18%		01/07/2017
8002	TIN WASTE AND SCRAP	18%		01/07/2017
800200	TIN WASTE AND SCRAP	18%		01/07/2017
80020010	TIN WASTE AND SCRAP – TIN WASTE AND SCRAP : TIN SCRAP, NAMELY THE FOLLOWING : BLOCK TIN COVERED BY ISRI CODE WORD `RANCH; HIGH TIN BASE BABBIT COVERED BY ISRI CODE WORD `RAVES; PEWTER COVERED BY ISRI CODE WORD `RANKS	18%		01/07/2017
80020090	TIN WASTE AND SCRAP – TIN WASTE AND SCRAP : OTHER	18%		01/07/2017
8003	TIN BARS, RODS, PROFILES AND WIRE	18%		01/07/2017
800300	TIN BARS, RODS, PROFILES AND WIRE	18%		01/07/2017
80030010	TIN BARS, RODS, PROFILES AND WIRE – TIN BARS, RODS, PROFILES AND WIRE : HOLLOW BARS	18%		01/07/2017
80030020	TIN BARS, RODS, PROFILES AND WIRE – TIN BARS, RODS, PROFILES AND WIRE : BARS, OTHER THAN HOLLOW BARS; RODS	18%		01/07/2017
80030030	TIN BARS, RODS, PROFILES AND WIRE – TIN BARS, RODS, PROFILES AND WIRE : PROFILES	18%		01/07/2017
80030040	TIN BARS, RODS, PROFILES AND WIRE – TIN BARS, RODS, PROFILES AND WIRE : WIRE	18%		01/07/2017
8004	OMITTED	0%		01/07/2017
80040010	TIN PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 MM – TIN PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 MM : ELECTROLYTIC PLATES AND SHEETS	0%		01/07/2017
80040090	TIN PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 MM – TIN PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 MM : OTHER	0%		01/07/2017
8005	OMITTED	0%		01/07/2017
80050000	OMITTED	0%		01/07/2017
8006	OMITTED	0%		01/07/2017
80060010	TIN TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)- TIN TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) : TUBES AND PIPES	0%		01/07/2017
80060020	TIN TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)- TIN TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) : TUBE OR PIPE FITTINGS	0%		01/07/2017
8007	OTHER ARTICLES OF TIN	18%		01/07/2017
800700	OTHER ARTICLES OF TIN	18%		01/07/2017
80070010	OTHER ARTICLES OF TIN – OTHER ARTICLES OF TIN : BLANKS	18%		01/07/2017
80070090	OTHER ARTICLES OF TIN – OTHER ARTICLES OF TIN : OTHER	18%		01/07/2017
8011	COCONUTS	0%		01/07/2017
8012	BRAZIL NUTS	0%		01/07/2017
8013	CASHEW NUTS	0%		01/07/2017
8021	ALMONDS	0%		01/07/2017
8022	HAZELNUTS OR FIBERTS (CORYLUS SPP.)	0%		01/07/2017
8023	WALNUTS	0%		01/07/2017
802901	BETEL NUTS	0%		01/07/2017
8071	MELONS (INCLUDING WATERMELONS)	0%		01/07/2017