What products are classified under HSN 74032900 ?
It includes Other Copper Scrap
HSN Code 74032900 represents Other Copper Alloys under GST classification. This code helps businesses identify Other Copper Alloys correctly for billing, taxation, and trade. With HSN Code 74032900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Copper Alloys.
HSN Code 74032900 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 : Other copper alloys (other than master alloys of heading 7405) | 9% | 9% | 18% | 0% |
| 74 | Copper and articles thereof | 7403 | Refined copper and copper alloys, unwrought | Copper alloys : Other copper alloys (other than master alloys of heading 7405) | 9% | 9% | 18% | 0% |
Other Copper 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 | |
| Copper alloys : Copper-tin base alloys (bronze) : Other | |
| Copper alloys : Copper-tin base alloys (bronze) : Other | |
| 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) |
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
Copper alloys : Copper-tin base alloys (bronze) : Other
Copper alloys : Copper-tin base alloys (bronze) : Other
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)
It includes Other Copper Scrap
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 Other Copper Alloys; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 74032900, Other Copper Alloys attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.