HSN-Code-and-GST-Rate-for-Zinc

HSN Code and GST Rate for Zinc and Zinc Products

HSN Code and GST Rate for Zinc and Zinc Products – HSN Chapter 79

The GST Council introduced the GST rate for Zinc and Zinc Products after implementing GST in India. In this article, we look at the HSN code and GST rate for zinc and related articles which fall under Chapter 79 of the HSN Code. In HSN chapter 79, the following expressions have the meanings hereby assigned to them:

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.

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 7901), 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.
Heading 7905, applies, 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 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.

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

HSN Code HSN Item Description Policy Policy Conditions GST Rate in Percentage
7901 UNWROUGHT ZINC
Zinc, not alloyed:
7901 11 00 Containing by weight 99.99% or more of zinc Free 18
7901 12 00 Containing by weight less than 99.99% of zinc Free 18
7901 20 Zinc alloys:
7901 20 10 Mozak or alloys of zinc and aluminium containing not less than 94% by weight of zinc Free 18
7901 20 90 Other Free 18
7902 ZINC WASTE AND SCRAP
7902 00 Zinc waste and scrap:
7902 00 10 Zinc scrap, namely the following: Old zinc die-cast scrap covered by ISRI code word ‘Saves’; New zinc die-cast scrap covered by ISRI code word ‘Scabs’;
New plated zinc die cast scrap covered by ISRI Code word ‘Scope’; Zinc die cast automotive grills covered by ISRI Code word ‘Scoot’; Old scrap zinc covered by ISRI Code word ‘Score’; New zinc clippings covered by ISRI Code word ‘Screen’; Zinc die cast slabs or pigs covered by ISRI Code word ‘Scull’; Crushed clean sorted fragmentizers die cast scrap, as produced from automobile fragmentizers covered by ISRI Code word ‘Scribe’; Hot dip galvanizers slab zinc dross (Batch process) covered by ISRI Code word ‘Scrub’ (minimum 92% zinc) – free of skimmings; Continuous line galvanizing slab zinc top dross covered by ISRI Code word ‘Seal’ (minimum 90% zinc) – free of skimmings; Continuous line galvanizing slab zinc bottom dross covered by ISRI Code word ‘Seam’ (minimum 92% zinc) – free of skimmings; Prime zinc die casts covered by ISRI Code word ‘Shelf’ (85% zinc) – free from corrosion or oxidation; Unsorted zinc die cast scrap produced from automobile fragmentizers containing about 55% zinc-bearing scrap covered by ISRI code word ‘Scroll’.
Free 18
7902 00 90 Other Restricted Imports as per Policy Condition 1 below.
7903 ZINC DUST, POWDERS AND FLAKES
7903 10 00 Zinc dust Free 18
7903 90 00 Other Free 18
7904 ZINC BARS, RODS, PROFILES AND WIRE
7904 00 Zinc bars, rods, profiles and wire:
  Bars and rods:
7904 00 11 Hollow bars Free 18
7904 00 12 Rods, including wire rods Free 18
7904 00 19 Other Free 18
  Profiles:
7904 00 21 Hollow Free 18
7904 00 22 Angles, shapes and sections Free 18
7904 00 29 Other Free 18
7904 00 30 Wire Free 18
7905 ZINC PLATES, SHEETS, STRIP AND FOIL
7905 00 Zinc plates, sheets, strip and foil:
7905 00 10 Calots Free 18
7905 00 20 Plates Free 18
7905 00 30 Sheets, strip and circles Free 18
7905 00 40 Foil Free 18
7907 OTHER ARTICLES OF ZINC
7907 00 Other articles of zinc:
7907 00 10 Sanitary fixtures Free 18
7907 00 90 Other Free 18

Import Policy Conditions for Zinc

The policy conditions related to import of zinc and related articles are as follows:

Import of the following kinds of zinc skimmings is permitted freely without an import licence to units registered with Ministry of Environment and Forest, Government of India, on actual user basis upto the annual quantity limits indicated in the registration certificate:

  • Zinc skimmings containing zinc 65% and above, lead and cadmium less than 1.25% and 0.1% respectively.

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Disclaimer: We have taken the 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 on this page.

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