GST Rate and HSN Code for Tin and articles thereof – Chapter 80

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Important Notes of GST Chapter 80;

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 CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
8001UNWROUGHT TIN18%01/07/2017
800110TIN, NOT ALLOYED18%01/07/2017
80011010UNWROUGHT TIN – TIN, NOT ALLOYED : BLOCKS18%01/07/2017
80011090UNWROUGHT TIN – TIN, NOT ALLOYED : INGOTS, PIGS, SLABS AND OTHER PRIMARY FORMS OF TIN18%01/07/2017
80012000UNWROUGHT TIN TIN ALLOYS18%01/07/2017
8002TIN WASTE AND SCRAP18%01/07/2017
800200TIN WASTE AND SCRAP18%01/07/2017
80020010TIN 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 `RANKS18%01/07/2017
80020090TIN WASTE AND SCRAP – TIN WASTE AND SCRAP : OTHER18%01/07/2017
8003TIN BARS, RODS, PROFILES AND WIRE18%01/07/2017
800300TIN BARS, RODS, PROFILES AND WIRE18%01/07/2017
80030010TIN BARS, RODS, PROFILES AND WIRE – TIN BARS, RODS, PROFILES AND WIRE : HOLLOW BARS18%01/07/2017
80030020TIN BARS, RODS, PROFILES AND WIRE – TIN BARS, RODS, PROFILES AND WIRE : BARS, OTHER THAN HOLLOW BARS; RODS18%01/07/2017
80030030TIN BARS, RODS, PROFILES AND WIRE – TIN BARS, RODS, PROFILES AND WIRE : PROFILES18%01/07/2017
80030040TIN BARS, RODS, PROFILES AND WIRE – TIN BARS, RODS, PROFILES AND WIRE : WIRE18%01/07/2017
8004OMITTED0%01/07/2017
80040010TIN 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 SHEETS0%01/07/2017
80040090TIN PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 MM – TIN PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 MM : OTHER0%01/07/2017
8005OMITTED0%01/07/2017
80050000OMITTED0%01/07/2017
8006OMITTED0%01/07/2017
80060010TIN 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 PIPES0%01/07/2017
80060020TIN 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 FITTINGS0%01/07/2017
8007OTHER ARTICLES OF TIN18%01/07/2017
800700OTHER ARTICLES OF TIN18%01/07/2017
80070010OTHER ARTICLES OF TIN – OTHER ARTICLES OF TIN : BLANKS18%01/07/2017
80070090OTHER ARTICLES OF TIN – OTHER ARTICLES OF TIN : OTHER18%01/07/2017
8011COCONUTS0%01/07/2017
8012BRAZIL NUTS0%01/07/2017
8013CASHEW NUTS0%01/07/2017
8021ALMONDS0%01/07/2017
8022HAZELNUTS OR FIBERTS (CORYLUS SPP.)0%01/07/2017
8023WALNUTS0%01/07/2017
802901BETEL NUTS0%01/07/2017
8071MELONS (INCLUDING WATERMELONS)0%01/07/2017

 

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