HSN (Harmonized System of Nomenclature) codes are used for the systematic classification of goods in international trade. In India, the GST (Goods and Services Tax) rates are associated with different HSN codes. Below are some HSN codes for goods that attract an 18% GST rate:
HSN Codes for Goods with 18% GST Rate
2106: Food Preparations Not Elsewhere Specified or Included
- Examples: Protein concentrates, textured protein substances, ready-to-eat packaged foods.
2710: Petroleum Oils and Oils Obtained from Bituminous Minerals, Other Than Crude
- Examples: Motor oils, lubricants, other refined petroleum products.
3923: Articles for the Conveyance or Packing of Goods, of Plastics
- Examples: Plastic bags, boxes, crates, bottles.
4016: Other Articles of Vulcanized Rubber Other Than Hard Rubber
- Examples: Rubber gaskets, washers, other seals.
4901: Printed Books, Brochures, Leaflets, and Similar Printed Matter
- Examples: Books (other than textbooks), brochures, pamphlets.
6402: Other Footwear with Outer Soles and Uppers of Rubber or Plastics
- Examples: Sports footwear, sandals, slippers.
7308: Structures (Excluding Prefabricated Buildings) and Parts of Structures (for Example, Bridges and Bridge Sections, Lock-Gates, Towers, Lattice Masts, Roofs, Roofing Frameworks, Doors and Windows and Their Frames and Thresholds for Doors, Shutters, Balustrades, Pillars and Columns), of Iron or Steel
- Examples: Metal doors, windows, frames, bridges.
8407: Spark-Ignition Reciprocating or Rotary Internal Combustion Piston Engines
- Examples: Marine propulsion engines, other spark-ignition internal combustion engines.
8415: Air Conditioning Machines, Comprising a Motor-Driven Fan and Elements for Changing the Temperature and Humidity, Including Those Machines in Which the Humidity Cannot be Separately Regulated
- Examples: Window air conditioners, split air conditioners, central air conditioning systems.
8703: Motor Cars and Other Motor Vehicles Principally Designed for the Transport of Persons (Other Than Those of Heading 8702), Including Station Wagons and Racing Cars
- Examples: Passenger cars, SUVs, racing cars.
Application in Invoicing and Compliance
When issuing invoices, it is crucial to use the correct HSN code to ensure compliance with GST regulations. Proper classification ensures accurate tax filing and minimizes the risk of disputes or penalties from tax authorities.
