Brass HSN Code: Classification for Brass Scrap, Sheets & Metal
Brass is a common metal alloy that is used in electrical parts, pipes, utensils, fittings and many other engineering products. Under GST, brass items are classified under specific HSN codes based on their form, such as scrap, sheets, rods or finished articles. Knowing the right HSN code helps in correct invoicing, GST rate selection and filing of GST returns.
HSN Code and GST Rate for Brass Products
| Brass product type | Typical HSN code | Typical GST rate |
|---|---|---|
| Brass scrap | 7404 | 18% |
| Brass sheets and plates | 7409 | 18% |
| Brass bars, rods and profiles | 7407 | 18% |
| Other articles of brass / brass metal products | 7419 | 18% |
Note: The above HSN codes and GST rates are general references. Actual classification and tax rate may change based on exact product description and latest GST notifications.
What Is the HSN Code for Brass?
In GST, brass products do not have a single common HSN code. The code depends on the form of the material. Brass scrap is generally covered under HSN 7404 as copper waste and scrap. Brass sheets and plates are commonly classified under HSN 7409, which covers plates and sheets of copper and copper alloys. For finished brass items and hardware, the HSN often shifts to the heading for articles of copper, such as 7419 for other brass articles.
Brass sheets are usually classified under HSN 7409 when they are supplied as plates, sheets or strips of copper alloy with a thickness above the standard limit. Traders and manufacturers should check the detailed tariff description to confirm the correct sub heading before raising invoices.
Brass Scrap and Sheet Classification Under HSN
Brass scrap arises from cutting, machining, turning or breaking of brass products and is treated as metal waste. Such brass scrap is normally classified under HSN 7404 for copper waste and scrap. This code is used by scrap dealers, recycling units and manufacturers who buy or sell brass scrap for reprocessing.
On the other hand, brass sheets and plates are semi finished forms and are generally classified under HSN 7409. This heading covers plates, sheets and strips of copper and copper alloys. When a business purchases brass sheets for making components, the GST rate is applied based on this HSN code.
GST on brass products like scrap, sheets and rods is commonly charged at 18% under the standard goods slab. Businesses must apply this rate on taxable value unless a specific notification gives a reduced or exempt treatment for a particular transaction.
The HSN Code for Brass Metal Products
Finished brass metal products, such as fittings, knobs, handles, decorative pieces or hardware, are usually classified under headings meant for articles of copper. In many cases, HSN 7419, which covers other articles of copper, is used for brass items that are not covered elsewhere in the tariff.
The form of brass, such as scrap, sheet, rod or finished article, can affect its HSN classification. For example, the same brass that appears as scrap will go under 7404, as sheets under 7409, and as a finished component under 7419. Suppliers should therefore match the product description carefully with the tariff before finalising the code
GST on Brass Products
Most brass products, including scrap, sheets, rods and finished brass articles, attract GST at 18%. This rate applies on the transaction value of the goods. For registered dealers, input tax credit can be claimed on eligible purchases of brass material that are used in further supply or manufacture.
Brass alloys and mixed metals containing brass are also usually taxed at 18%, but they may fall under slightly different HSN sub headings depending on composition and end use. If the item is a specialised part that is specifically described in another heading, that specific code may override the general brass classification.
As a Chartered Accountant with more than 8 years of experience, I have refined my skills in the field and developed a true passion for writing. I specialize in creating insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, I aim to share valuable insights that resonate with readers.
Frequently Asked Questions
-
What is the HSN code for brass scrap?
Brass scrap is usually classified under HSN 7404, which covers copper waste and scrap including scrap of copper alloys such as brass. This code is used when brass is sold as waste or scrap for recycling.
-
How is brass sheet classified under HSN?
Brass sheets, plates and strips are commonly classified under HSN 7409 for plates and sheets of copper and copper alloys. The exact sub heading depends on thickness and form.
-
How does GST apply to brass products?
Most brass products, including scrap, sheets, rods and finished articles, are taxed at 18% GST. Registered businesses can take input tax credit on eligible brass purchases used for further supply.
-
Can the form of brass, such as scrap or rod, affect its HSN code?
Yes, the form of brass plays a major role in classification. Scrap normally goes under 7404, sheets and plates under 7409, bars and rods under 7407, and finished articles under 7419 or another specific heading.
-
How are brass alloys categorized separately under HSN?
Brass alloys are generally grouped under the copper and copper alloy headings like Chapter 74 or under specific headings for finished articles. If the alloy is made into a particular part, the HSN may shift to the heading for that part or accessory.