GST-Rate-on-Aluminium

GST Rate for Aluminium and Aluminium Products

GST Rate on Aluminium and Aluminium Products

GST rate for aluminium and aluminium products were decided in the GST Council meeting held on 18th May 2017. The GST rates vary between the five slabs of 0%, 5%, 12%, 18% and 28%. However, all aluminium and aluminium products will be taxed under 12%, 18% and 28% slabs only. In this article, we look at the GST rate for aluminium and aluminium products in detail.

HSN Code for Aluminium and Aluminium Products

All aluminium products and articles made of aluminium a are classified under chapter 76 of the HSN code.

12% GST Rate for Aluminium and Aluminium Products

The following types of aluminium products attract 12% GST in India:

  • Utensils
  • Table or kitchen or other household articles of aluminium

18% GST Rate for Aluminium and Aluminium Products

The following types of aluminium products attract 18% GST in India:

  • Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods
  • Aluminium waste and scrap
  • Aluminium powders and flakes
  • Rod, profiles and Aluminium bars
  • Aluminium wire
  • Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
  • Pipes and Aluminium tubes
  • Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
  • Aluminium structures (excluding prefabricated buildings) and parts of structures (for example, bridges and bridge sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); rods, aluminium plates. profiles, tubes and the like, prepared for use in structures
  • Tanks, Aluminium reservoirs, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
  • Aluminium casks, drums, cans, boxes and others.
  • Aluminium containers for compressed or liquefied gas
  • Stranded wires and cables
  • Other articles of aluminium; such as nails, tacks, staples, screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles, cloth, grill, netting and fencing, of aluminium wire.

28% GST Rate for Aluminium and Aluminium Products

The following types of aluminium products attract 28% GST in India:

  • Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
  • Doors, windows and their frames and thresholds for doors
  • All goods other than utensils, i.e. sanitary ware and parts

Check out the GST rate for construction and building materials in India. Find the GST rate for all goods and services in India.

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