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  CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
7401COPPER MATTES; CEMENT COPPER (PRECIPITATED COPPER)
7401 00Copper mattes; Cement copper (precipitated copper):
7401 00 10Copper mattesFree18
7401 00 90Cement copper (precipitated copper)Free18
7402UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC REFINING
7402 00Unrefined copper; copper anodes for electrolytic refining:
7402 00 10Blister copperFree18
7402 00 90OtherFree18
7403REFINED COPPER AND COPPER ALLOYS, UNWROUGHT
Refined copper:
7403 11 00Cathodes and sections of cathodesFree18
7403 12 00Wire-barsFree18
7403 13 00BilletsFree18
7403 19 00OtherFree18
Copper alloys:
7403 21 00Copper-zinc base alloys (brass)Free18
7403 22Copper-tin base alloys (bronze):
7403 22 10Phosphor bronzeFree18
7403 22 90OtherFree18
7403 29 00Other copper alloys (other than master alloys of heading 7405)Free18
7404COPPER WASTE AND SCRAP
7404 00Copper waste and scrap:
Of copper:
7404 00 11Empty or discharged cartridges of all bores and sizesRestricted18
7404 00 12Copper 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’Free18
7404 00 19OtherRestrictedImport permitted as per Policy Condition
(2) below.
18
Of copper alloys:
7404 00 21Empty or discharged cartridges of all bores and sizesRestricted18
7404 00 22Brass 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 bushingsFree18
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 23Nickel 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’.Free18
7404 00 29OtherRestricted18
7405 00 00Master alloys of copperFree18
7406COPPER POWDERS AND FLAKES
7406 10 00Powders of non-lamellar structureFree18
7406 20 00Powders of lamellar structure; flakesFree18
7407COPPER BARS, RODS AND PROFILES
7407 10Of refined copper:
7407 10 10Electrolytic copper rods or black copper rodsFree18
7407 10 20Other copper rodsFree18
7407 10 30Copper bars (excluding hollow bars)Free18
7407 10 40Hollow bars of copperFree18
Profiles:
7407 10 51Hollow profilesFree18
7407 10 59OtherFree18
7407 10 90OtherFree18
Of copper alloys:
7407 21Of copper-zinc base alloys (brass):
7407 21 10BarsFree18
7407 21 20RodsFree18
7407 21 30Hollow barsFree18
7407 21 90OtherFree18
7407 29Other:
7407 29 10Rods of bronze and similar alloysFree18
Profiles:
7407 29 21HollowFree18
7407 29 29OtherFree18
7407 29 90OtherFree18
7408COPPER WIRE
Of refined copper:
7408 11Of which the maximum cross-sectional
dimension exceeds 6 mm:
7408 11 10Copper weld wireFree18
7408 11 90OtherFree18
7408 19Other:
7408 19 10Copper weld wireFree18
7408 19 20Welding wireFree18
7408 19 90OtherFree18
 Of copper alloys:
7408 21Of copper-zinc base alloys (brass):
7408 21 10Of which the maximum cross-sectional dimension exceeds 6 mmFree18
7408 21 90OtherFree18
7408 22Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver):
7408 22 10Silver plated flattened wire of copper (lametta)Free18
7408 22 20Of which the maximum cross-sectional dimension exceeds 6 mmFree18
7408 22 90OtherFree18
7408 29Other:
7408 29 10Wire of bronze and similar alloysFree18
7408 29 90OtherFree18
7409COPPER PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.15 MM
 Of refined copper:
7409 11 00In coilsFree18
7409 19 00OtherFree18
Of copper-zinc base alloys (brass):
7409 21 00In coilsFree18
7409 29 00OtherFree18
 Of copper-tin base alloys (bronze):
7409 31 00In coilsFree18
7409 39 00OtherFree18
7409 40 00Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)Free18
7409 90 00Of other copper alloysFree18
7410COPPER 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 00Of refined copperFree18
7410 12 00Of copper alloysFree18
 Backed:
7410 21 00Of refined copperFree18
7410 22 00Of copper alloysFree18
7411COPPER TUBES AND PIPES
7411 10 00Of refined copperFree18
 Of copper alloys:
7411 21 00Of copper-zinc base alloys (brass)Free18
7411 22 00Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)Free18
7411 29 00OtherFree18
7412COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)
7412 10 00Of refined copperFree18
7412 20Of copper alloys:
Brass:
7412 20 11Tube-well strainerFree18
7412 20 12Hose connectorsFree18
7412 20 19OtherFree18
7412 20 90Fittings of bronze and similar alloys of copperFree18
7413 00 00Stranded wire, cables, plated bands and the like, of copper, not electrically insulatedFree18
7415NAILS, 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 00Nails and tacks, drawing pins, staples and similar articlesFree18
 Other articles, not threaded:
7415 21 00Washers (including spring washers)Free18
7415 29 00OtherFree18
 Other threaded articles:
7415 33Screws; bolts and nuts:
7415 33 10Screws for woodFree18
7415 33 90OtherFree18
7415 39Other:
7415 39 10Rivets (excluding tubular or bifurcated)Free18
7415 39 90OtherFree18
7418TABLE, 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 10Table, kitchen or other household articles and parts thereof; Pot scourers and scouring or polishing pads, gloves and the like:
7418 10 10Pot scourers and scouring or polishing pads, gloves and the likeFree28
 Utensils:
7418 10 21Of brassFree12
7418 10 22Of copperFree12
7418 10 23Of other copper alloysFree12
7418 10 24E.P.N.S. wareFree12
 Other:
7418 10 31Of E.P.N.S.Free28
7418 10 39OtherFree28
7418 10 90PartsFree28
7418 20Sanitary ware and parts thereof:
7418 20 10Sanitary wareFree28
7418 20 20Parts of sanitary wareFree28
7419OTHER ARTICLES OF COPPER
7419 10Chain and parts thereof:
7419 10 10ChainFree28
Parts:
7419 10 21Of copper chainsFree28
7419 10 29OtherFree28
Other:
7419 91 00Cast, moulded, stamped or forged, but not further workedFree18
7419 99Other:
7419 99 10Reservoirs, tanks, vats and similar containers of a capacity above 300 lFree28
7419 99 20Articles of copper alloys electro-plated with nickel-silverFree28
7419 99 30Articles of brassFree28
7419 99 40Copper worked articlesFree28
7419 99 90Other articles of copperFree28

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.

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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.

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