What products are classified under HSN 74121000 ?
It includes Copper tube or pipe fittings: Of Copper Alloys | Brass
HSN Code 74121000 represents Of Refined Copper under GST classification. This code helps businesses identify Of Refined Copper correctly for billing, taxation, and trade. With HSN Code 74121000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Of Refined Copper.
HSN Code 74121000 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 | 7412 | Copper tube or pipe fittings (for example, couplings, elbows, sleeves) | Of refined copper | 9% | 9% | 18% | 0% |
| 74 | Copper and articles thereof | 7412 | Copper tube or pipe fittings (for example, couplings, elbows, sleeves) | Of refined copper | 9% | 9% | 18% | 0% |
Of Refined Copper does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of copper alloys : Brass : Tube-well strainer | |
| Of copper alloys : Brass : Tube-well strainer | |
| Of copper alloys : Brass : Hose connectors | |
| Of copper alloys : Brass : Hose connectors | |
| Of copper alloys : Brass : Other | |
| Of copper alloys : Brass : Other | |
| Of copper alloys : Fittings of bronze or other alloys of copper | |
| Of copper alloys : Fittings of bronze or other alloys of copper |
Of copper alloys : Brass : Tube-well strainer
Of copper alloys : Brass : Tube-well strainer
Of copper alloys : Brass : Hose connectors
Of copper alloys : Brass : Hose connectors
Of copper alloys : Brass : Other
Of copper alloys : Brass : Other
Of copper alloys : Fittings of bronze or other alloys of copper
Of copper alloys : Fittings of bronze or other alloys of copper
It includes Copper tube or pipe fittings: Of Copper Alloys | Brass
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of Refined Copper; 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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 74121000, Of Refined Copper 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.