What products are classified under HSN 74032290 ?
It includes Copper wire scrap (ISRI codes)
HSN Code 74032290 represents Copper-tin base alloys under GST classification. This code helps businesses identify Copper-tin base alloys correctly for billing, taxation, and trade. With HSN Code 74032290, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Copper-tin base alloys.
HSN Code 74032290 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 74 | Copper and articles thereof | 7403 | Refined copper and copper alloys, unwrought | Copper alloys : Copper-tin base alloys (bronze) : Other | 9% | 9% | 18% | 0% |
| 74 | Copper and articles thereof | 7403 | Refined copper and copper alloys, unwrought | Copper alloys : Copper-tin base alloys (bronze) : Other | 9% | 9% | 18% | 0% |
Copper-tin base alloys does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Refined copper : Cathodes and sections of cathodes | |
| Refined copper : Cathodes and sections of cathodes | |
| Refined copper : Wire-bars | |
| Refined copper : Wire-bars | |
| Refined copper : Billets | |
| Refined copper : Billets | |
| Refined copper : Other | |
| Refined copper : Other | |
| Copper alloys : Copper-zinc base alloys (brass) | |
| Copper alloys : Copper-zinc base alloys (brass) | |
| Copper alloys : Copper-tin base alloys (bronze) : Phosphor bronze | |
| Copper alloys : Copper-tin base alloys (bronze) : Phosphor bronze | |
| Refined copper and copper alloys, unwrought - copper alloys : copper-nickel base alloys( cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) : copper-nickel base alloys (cupro-nickel) | |
| Refined copper and copper alloys, unwrought - copper alloys : copper-nickel base alloys( cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) : copper-nickel-zinc base alloys(nickel silver) | |
| Copper alloys : Other copper alloys (other than master alloys of heading 7405) | |
| Copper alloys : Other copper alloys (other than master alloys of heading 7405) |
Refined copper : Cathodes and sections of cathodes
Refined copper : Cathodes and sections of cathodes
Refined copper : Wire-bars
Refined copper : Wire-bars
Refined copper : Billets
Refined copper : Billets
Refined copper : Other
Refined copper : Other
Copper alloys : Copper-zinc base alloys (brass)
Copper alloys : Copper-zinc base alloys (brass)
Copper alloys : Copper-tin base alloys (bronze) : Phosphor bronze
Copper alloys : Copper-tin base alloys (bronze) : Phosphor bronze
Refined copper and copper alloys, unwrought - copper alloys : copper-nickel base alloys( cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) : copper-nickel base alloys (cupro-nickel)
Refined copper and copper alloys, unwrought - copper alloys : copper-nickel base alloys( cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) : copper-nickel-zinc base alloys(nickel silver)
Copper alloys : Other copper alloys (other than master alloys of heading 7405)
Copper alloys : Other copper alloys (other than master alloys of heading 7405)
It includes Copper wire scrap (ISRI codes)
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Copper-tin base alloys; Nil for exempt items if applicable).
Under HSN 74032290, Copper-tin base alloys attracts Varies when sold in taxable form. Describe the exact form on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.