Brass HSN Code: Classification for Brass Scrap, Sheets & Metal

Brass HSN Code Classification and GST Rates

Here are some commonly used HSN codes and GST rates for this category

Section Classification

Chapter Classification

4 Digit HSN Code Classification

8 Digit HSN Code Classification

* GST rates may vary based on the 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.