Cable Tray HSN Code: Classification for Electrical and Network Cable Trays
Cable trays are used to support and route cables in offices, factories and commercial buildings. Under GST, cable trays are normally treated as electrical fitting or support structures and are taxed based on their material and use. Knowing the correct cable tray HSN code helps you apply the right GST rate and keep purchase and sales invoices consistent with your GST returns.
What is the HSN code for electrical cable trays?
In many cases, metal cable trays and trunking that support electrical wiring are classified under the heading for structures and parts of structures of iron or steel. Businesses often use HSN 730890 for steel cable trays and support channels. Where the tray is supplied as part of an electrical system, some suppliers may also use the heading for parts suitable for electrical apparatus, but the exact choice should follow the detailed tariff description mentioned in the GST schedule.
How are cable trays classified under HSN code?
For GST purposes, the key factors are the base material of the tray and whether it is a finished structural item or part of a larger electrical system. Steel and aluminium trays are usually classified under metal structure headings. Plastic or PVC cable trays that mainly serve as channels or ducts may be classified under plastic articles. The same tray can therefore have a different HSN code if it is made from a different material or supplied for a different primary use.
HSN code and GST rate for common cable tray products
| Product name | HSN code | Typical GST rate | Description |
|---|---|---|---|
| Steel cable tray | 730890 | 18% | Perforated or ladder-type tray made of mild steel or galvanised steel used to route power and data cables. |
| Aluminium cable tray | 760820 | 18% | Lightweight aluminium tray sections used for cable management in commercial and industrial buildings. |
| PVC cable tray or duct | 392690 | 18% | Plastic/PVC cable duct or channel used for small wiring and communication cables. |
These GST rates follow the general eighteen percent slab currently applied to most electrical fittings and hardware. Where a specific notified rate is available in the GST schedule, that notified rate should be followed even if it differs from the general rate shown above.
How are electrical cable trays classified under HSN?
Electrical cable trays mounted on walls, ceilings or floors are treated as support structures rather than electrical machines. They do not carry current by themselves. For this reason, they are usually classified under headings for metal structures or plastic articles, and not under headings for conductors or electrical machines. Correct classification helps avoid disputes during departmental audit or assessment.
The HSN code for network cable trays
Network cable trays carry data cables for LAN, CCTV and communication systems. Even though they carry low voltage or data cables, the tray itself still works as a mechanical support. In practice, metal network trays are generally classified under the same HSN as other metal trays, while plastic raceways or ducts fall under the plastic article heading. The nature of cable carried inside the tray does not normally change the HSN of the tray.
GST and cable tray products
Most standard cable tray products attract GST at eighteen percent under the current slab. This includes straight lengths, bends, tees, reducers, covers and related accessories supplied with the tray. If the tray is supplied as part of a composite works contract for electrical installation, GST may apply on the full contract value at the works contract rate. Businesses should disclose the correct HSN on tax invoices and carry the same code into GSTR 1 and GSTR 3B for smooth matching and reconciliation.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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Are cable trays used for network wiring classified separately under HSN?
No. In most cases, cable trays used for network or data cabling are classified under the same heading as other tray systems. Classification depends mainly on the material and construction of the tray and not on the type of cable placed inside it.
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How does GST apply to cable tray products?
Standard cable trays and accessories usually attract GST at eighteen percent. The rate applies on the transaction value of the tray, and the same rate is used for input tax credit and output tax liability in GST returns unless a special notification prescribes otherwise.
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Can the material of the cable tray affect its HSN code classification?
Yes. Steel or aluminium trays are generally classified under headings for metal structures, while PVC or plastic trays are classified under headings for plastic articles. Because the base heading changes, the HSN code printed on the invoice will also change.
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How are cable trays used in construction categorized under HSN?
Cable trays supplied as goods for a construction project are classified under the relevant goods HSN, such as steel or plastic structures. If the same tray is part of a composite supply of installation services, the main supply is treated as a works contract service, but the underlying HSN for the tray still guides purchase and stock records.