HSN Code and GST on Copper and Related Products

HSN Code and GST Rate on Copper, Copper Tubes and Copper Products

GST on Copper, Copper Tubes and Copper Products was introduced by the GST Council. In this article, we look at the HSN code and GST on copper and related articles thereof which fall under Chapter 74 of the HSN Code.

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

Refined Copper
Metal containing at least 99.85 per cent by weight of copper; or Metal containing at least 97.5 per cent by weight of copper.

Copper Alloys

Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:

  1. The content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or
  2. The total content by weight of such other elements exceeds 2.5 per cent.

Master alloys
Alloys containing with other elements more than 10 per cent. by weight, of copper not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de- sulphuring agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorous falls in heading 2853.

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.

Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403.

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.

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.

Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading 7403), 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 a 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.
Headings 7409 and 7410 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

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 taken to be 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-section may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Click here to read on GST Rate and HSN Code for Copper, Copper Tubes and Copper Products

GST Rate and HSN Code for Copper and Copper Products

HSN  Code HSN Item Description Policy Policy Conditions GST Rate in Percentage
7401 COPPER MATTES; CEMENT COPPER (PRECIPITATED COPPER)
7401 00 Copper mattes; Cement copper (precipitated copper):
7401 00 10 Copper mattes Free 18
7401 00 90 Cement copper (precipitated copper) Free 18
7402 UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC REFINING
7402 00 Unrefined copper; copper anodes for electrolytic refining:
7402 00 10 Blister copper Free 18
7402 00 90 Other Free 18
7403 REFINED COPPER AND COPPER ALLOYS, UNWROUGHT
Refined copper:
7403 11 00 Cathodes and sections of cathodes Free 18
7403 12 00 Wire-bars Free 18
7403 13 00 Billets Free 18
7403 19 00 Other Free 18
Copper alloys:
7403 21 00 Copper-zinc base alloys (brass) Free 18
7403 22 Copper-tin base alloys (bronze):
7403 22 10 Phosphor bronze Free 18
7403 22 90 Other Free 18
7403 29 00 Other copper alloys (other than master alloys of heading 7405) Free 18
7404 COPPER WASTE AND SCRAP
7404 00 Copper waste and scrap:
Of copper:
7404 00 11 Empty or discharged cartridges of all bores and sizes Restricted 18
7404 00 12 Copper scrap, namely the following: Copper wire scrap covered by ISRI code words ‘Barley’, ‘Berry’ and ‘Birch’; Heavy copper scrap covered by ISRI code word ‘Candy’; Unalloyed copper scrap covered by ISRI code word ‘Cliff’; Copper wire nodules scrap covered by ISRI code words ‘Clove’, ‘Cobra’ and ‘Cocoa’; Light copper scrap covered by ISRI code word ‘Dream’; Muntz metal tubes covered by ISRI code word ‘Palms’; Miscellaneous copper-containing skimmings, grindings, ashes, irony brass and copper, residues and slags covered by ISRI code word ‘Drove’; Copper wire scrap with various types of insulation covered by ISRI code word ‘Druid’ Free 18
7404 00 19 Other Restricted Import permitted as per Policy Condition
(2) below.
18
Of copper alloys:
7404 00 21 Empty or discharged cartridges of all bores and sizes Restricted 18
7404 00 22 Brass scrap, namely the following: Refinery brass scrap covered by ISRI code word ‘Drink’; Composition of Red brass scrap covered by ISRI code word ‘Ebony’; Red brass composition turnings scrap covered by ISRI code word ‘Enerv’; Genuine babbit-lined brass bushings Free 18
scrap covered by ISRI code word ‘Elder’; Machinery or hard brass solids scrap covered by ISRI code word ‘Engel’; Machinery or hand brass solids scrap covered by ISRI code word ‘Erin’; Cocks and faucets scrap covered by ISRI code word ‘Grape’; Yellow brass scrap covered by ISRI code word ‘Honey’; Yellow brass castings covered by ISRI code word ‘Ivory’; New brass clippings covered by ISRI code word ‘Label’; Yellow brass primer covered by ISRI code word ‘Lark’; Brass pipe covered by ISRI code word ‘Melon’; Yellow brass rod turnings covered by ISRI code word ‘Night’; New yellow brass rod ends covered by ISRI code word ‘Noble’; Yellow brass turnings covered by ISRI code word ‘Nomad’; Mixed unsweated auto radiators covered by ISRI code word ‘Ocean’;
Admiralty brass condenser tubes covered by ISRI code word ‘Pales’; Aluminium brass condenser tubes covered by ISRI code word ‘Pallu’; Manganese bronze solids covered by ISRI code word ‘Parch’; High Grade-Low Lead Bronze/Brass Solids covered by ISRI code word ‘Eland’; High lead bronze solids and borings covered by ISRI code word ‘Elias’; Clean fired 70/30 brass shell cases free of primers and any other foreign material covered by ISRI code word ‘Lace’; Clean fired 70/30 brass shell cases containing the brass primers and containing no other foreign material covered by ISRI code word ‘Lady’; Clean fired 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word ‘Lake’; Clean muffled (popped) 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word ‘Lamb’.
7404 00 23 Nickel silver scrap namely the following: mixed new nickel silver clippings covered by ISRI code ‘Maize’, new nickel silver clippings covered by ISRI code ‘Major’ new segregated nickel silver clippings covered by ISRI code ‘Malar’ oldnickel silver clippings covered by ISRI code ‘Malic’, nickel silver castings covered by ISRI code Word ‘Naggy’, nickel silver turnings covered by ISRI Word ‘Niece’. Free 18
7404 00 29 Other Restricted 18
7405 00 00 Master alloys of copper Free 18
7406 COPPER POWDERS AND FLAKES
7406 10 00 Powders of non-lamellar structure Free 18
7406 20 00 Powders of lamellar structure; flakes Free 18
7407 COPPER BARS, RODS AND PROFILES
7407 10 Of refined copper:
7407 10 10 Electrolytic copper rods or black copper rods Free 18
7407 10 20 Other copper rods Free 18
7407 10 30 Copper bars (excluding hollow bars) Free 18
7407 10 40 Hollow bars of copper Free 18
Profiles:
7407 10 51 Hollow profiles Free 18
7407 10 59 Other Free 18
7407 10 90 Other Free 18
Of copper alloys:
7407 21 Of copper-zinc base alloys (brass):
7407 21 10 Bars Free 18
7407 21 20 Rods Free 18
7407 21 30 Hollow bars Free 18
7407 21 90 Other Free 18
7407 29 Other:
7407 29 10 Rods of bronze and similar alloys Free 18
Profiles:
7407 29 21 Hollow Free 18
7407 29 29 Other Free 18
7407 29 90 Other Free 18
7408 COPPER WIRE
Of refined copper:
7408 11 Of which the maximum cross-sectional
dimension exceeds 6 mm:
7408 11 10 Copper weld wire Free 18
7408 11 90 Other Free 18
7408 19 Other:
7408 19 10 Copper weld wire Free 18
7408 19 20 Welding wire Free 18
7408 19 90 Other Free 18
  Of copper alloys:
7408 21 Of copper-zinc base alloys (brass):
7408 21 10 Of which the maximum cross-sectional dimension exceeds 6 mm Free 18
7408 21 90 Other Free 18
7408 22 Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver):
7408 22 10 Silver plated flattened wire of copper (lametta) Free 18
7408 22 20 Of which the maximum cross-sectional dimension exceeds 6 mm Free 18
7408 22 90 Other Free 18
7408 29 Other:
7408 29 10 Wire of bronze and similar alloys Free 18
7408 29 90 Other Free 18
7409 COPPER PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.15 MM
  Of refined copper:
7409 11 00 In coils Free 18
7409 19 00 Other Free 18
Of copper-zinc base alloys (brass):
7409 21 00 In coils Free 18
7409 29 00 Other Free 18
  Of copper-tin base alloys (bronze):
7409 31 00 In coils Free 18
7409 39 00 Other Free 18
7409 40 00 Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) Free 18
7409 90 00 Of other copper alloys Free 18
7410 COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.15 MM
Not backed:
7410 11 00 Of refined copper Free 18
7410 12 00 Of copper alloys Free 18
  Backed:
7410 21 00 Of refined copper Free 18
7410 22 00 Of copper alloys Free 18
7411 COPPER TUBES AND PIPES
7411 10 00 Of refined copper Free 18
  Of copper alloys:
7411 21 00 Of copper-zinc base alloys (brass) Free 18
7411 22 00 Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) Free 18
7411 29 00 Other Free 18
7412 COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)
7412 10 00 Of refined copper Free 18
7412 20 Of copper alloys:
Brass:
7412 20 11 Tube-well strainer Free 18
7412 20 12 Hose connectors Free 18
7412 20 19 Other Free 18
7412 20 90 Fittings of bronze and similar alloys of copper Free 18
7413 00 00 Stranded wire, cables, plated bands and the like, of copper, not electrically insulated Free 18
7415 NAILS, TACKS, DRAWING PINS,STAPLES (OTHER THAN THOSE OF HEADING 8305) AND SIMILAR ARTICLES, OF COPPER OR OF IRON OR STEEL WITH HEADS OF COPPER; SCREWS, BOLTS, NUTS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF COPPER
7415 10 00 Nails and tacks, drawing pins, staples and similar articles Free 18
  Other articles, not threaded:
7415 21 00 Washers (including spring washers) Free 18
7415 29 00 Other Free 18
  Other threaded articles:
7415 33 Screws; bolts and nuts:
7415 33 10 Screws for wood Free 18
7415 33 90 Other Free 18
7415 39 Other:
7415 39 10 Rivets (excluding tubular or bifurcated) Free 18
7415 39 90 Other Free 18
7418 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF COPPER; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF COPPER; SANITARY WARE AND PARTS THEREOF, OF COPPER
7418 10 Table, kitchen or other household articles and parts thereof; Pot scourers and scouring or polishing pads, gloves and the like:
7418 10 10 Pot scourers and scouring or polishing pads, gloves and the like Free 28
  Utensils:
7418 10 21 Of brass Free 12
7418 10 22 Of copper Free 12
7418 10 23 Of other copper alloys Free 12
7418 10 24 E.P.N.S. ware Free 12
  Other:
7418 10 31 Of E.P.N.S. Free 28
7418 10 39 Other Free 28
7418 10 90 Parts Free 28
7418 20 Sanitary ware and parts thereof:
7418 20 10 Sanitary ware Free 28
7418 20 20 Parts of sanitary ware Free 28
7419 OTHER ARTICLES OF COPPER
7419 10 Chain and parts thereof:
7419 10 10 Chain Free 28
Parts:
7419 10 21 Of copper chains Free 28
7419 10 29 Other Free 28
Other:
7419 91 00 Cast, moulded, stamped or forged, but not further worked Free 18
7419 99 Other:
7419 99 10 Reservoirs, tanks, vats and similar containers of a capacity above 300 l Free 28
7419 99 20 Articles of copper alloys electro-plated with nickel-silver Free 28
7419 99 30 Articles of brass Free 28
7419 99 40 Copper worked articles Free 28
7419 99 90 Other articles of copper Free 28

Import Policy Conditions for Copper

Import of the following types of copper scrap is permitted freely without an import licence to units registered with Ministry of Environment and Forest, Government of India:

  • Copper wire covered under ISRI code “Druid”; Jelly filled copper cables.

Copper and its products under Exim Code Nos. 7403 11, 7403 12, 7403 13, 7403 19, 7413 00 00 and 7408 11 may be imported into India from Sri Lanka under the ISFTA only through Nhavasheva, Chennai, Tuticorin, Cochin, ICD Tughlakabad (Dry Port), ICD Mulund (Dry Port), ICD Ludhiana (Dry Port) and ICD Pithampur.

Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.


Disclaimer: We have taken best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented in this page.

Post by Supreena

IndiaFilings is India's largest online compliance services platform dedicated to helping people start and grow their business, at an affordable cost. We were started in 2014 with the mission of making it easier for Entrepreneurs to start their business. We have since helped start and operate tens of thousands of businesses by offering a range of business services. Our aim is to help the entrepreneur on the legal and regulatory requirements, and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing.