Pillar Cock HSN Code: Classification for Brass Pillar Cocks
Pillar cocks are common bathroom and kitchen fittings used on wash basins, sinks and countertops. They control the flow of water and are usually made from brass with chrome or other types of plating. For traders, plumbers, sanitary ware dealers and hardware shops, knowing the correct HSN code and GST rate for pillar cocks is important to raise proper GST invoices and claim input tax credit without disputes.
This guide explains how brass pillar cocks are classified under HSN, their typical GST rate after GST 2.0 and practical points to remember while billing and purchasing these items.
What is the HSN code for brass pillar cocks?
Brass pillar cocks are a type of tap or valve used in plumbing. Under the Customs and GST tariff, taps, cocks and similar appliances for pipes and tanks are generally covered under HSN heading 8481.
Therefore, most brass pillar cocks supplied for bathrooms, kitchens, wash basins and sinks are typically classified under HSN 8481 for GST purposes, unless there is a very special design or use that points to some other heading.
What Is the HSN Code for Pillar Cocks?
For normal sanitary and plumbing use, pillar cocks are treated as part of tap and valve fittings under HSN 8481. The standard GST rate on such plumbing fittings is usually 18% after 22 September 2025 in line with the general goods slab.
The table below shows the typical classification followed in trade. Exact codes can depend on the detailed product design and technical literature issued by the manufacturer.
| Pillar cock product type | Typical HSN code | GST rate after 22 Sep 2025 |
|---|---|---|
| Standard brass pillar cock for basin or sink | 8481 | 18% |
| Pillar cock with extended body or fancy design | 8481 | 18% |
| Pillar cock faucet used in bathroom or kitchen sets | 8481 | 18% |
These codes and rates are general references. Product catalogues, technical drawings and contracts should be checked before finalising the HSN on large supply orders.
Brass Pillar Cocks Classification Under HSN
Pillar cocks can be used in homes, hotels, hospitals, offices and even in some light industrial wash areas. However, the place of use does not normally change the HSN code. Whether the pillar cock is installed in a flat or a factory, it is still a plumbing fitting used to control water flow.
Because of this, both residential and industrial pillar cocks are usually kept under the same HSN heading 8481 with the same GST rate. Only if the product is part of some specialised machinery assembly, classification may need closer review.
GST on Pillar Cock Products
Pillar cocks falling under HSN 8481 are generally taxed at 18% GST after 22 September 2025. There is usually no extra compensation cess on these products.
Example: If a bathroom fitting dealer sells brass pillar cocks worth ₹50,000, GST at 18% will be ₹9,000 and the invoice value will be ₹59,000. The buyer can claim input tax credit on the 18% GST if they are registered and use the fittings for business.
Dealers should ensure that their billing software shows the correct HSN and GST rate on every invoice to avoid future disputes during departmental audits.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the HSN code for brass pillar cocks?
Brass pillar cocks used as taps on wash basins, sinks and countertops are normally classified under HSN 8481 along with other taps, cocks and valves for pipes and tanks.
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Are pillar cocks for industrial and residential use classified separately?
No. In general, the same HSN 8481 is used whether the pillar cock is installed in a home, hotel, office or factory. The HSN is based on the nature of the product, not where it is used.
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How does GST apply to pillar cock products?
Pillar cocks under HSN 8481 are usually taxed at 18% GST after 22 September 2025 with no compensation cess. GST is calculated on the taxable value of the fittings and can be claimed as input tax credit by eligible buyers.
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Can pillar cocks made from different materials have different HSN codes?
Most pillar cocks are made from brass, but even if the material changes to stainless steel or another alloy, they are still usually classified under HSN 8481 as taps and valves. Only very special technical designs may need a separate code.
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How are pillar cock faucets classified under HSN?
Pillar cock faucets that are sold as individual pieces or as part of a bathroom fitting set are also generally classified under HSN 8481. On the invoice, the seller should clearly describe the item and mention the code for clarity.