Valve HSN Code: Classification for Ball, Gate and Check Valves
Valves are key components in plumbing, industrial piping, oil and gas, water supply, and many process industries. Common types include ball valves, gate valves, and check valves. Under GST, all these valves must be classified under the correct HSN so that purchase and sales transactions are compliant.
Manufacturers, distributors, and contractors should clearly understand valve HSN codes and how GST applies.
What is the HSN Code for Valves?
Valves used for pipelines, tanks, and industrial systems are usually classified under the HSN heading for taps, cocks, valves, and similar appliances for pipes, boiler shells, tanks and vats.
Here is an indicative HSN and GST table.
| Product name | HSN code | Product description | Typical GST rate* |
|---|---|---|---|
| Ball valve | 8481 | Quarter turn valve used for on or off control | 18% |
| Gate valve | 8481 | Sliding gate type valve used for isolation | 18% |
| Check valve | 8481 | Non return valve allowing flow in only one direction | 18% |
*Rates are indicative. Refer to the latest GST rate chart or your tax advisor.
All of these are considered mechanical appliances controlling flow in pipes and are grouped in the same HSN chapter.
Classification of Ball Valves under HSN Code
Ball valves have a rotating ball with a hole that aligns with the pipeline to allow or stop flow. They are commonly used in:
- Water lines
- Gas pipelines
- Industrial fluids
From HSN point of view, ball valves are:
- Flow control devices for pipes and tanks
- Usually made of brass, stainless steel, PVC or other metals
- Often operated by lever or actuator
They remain in the core valve heading even if the body material changes. Only special control valves with additional measuring functions may be classified differently.
The HSN Code for Gate and Check Valves
Gate valves and check valves also fall under the same main heading for valves. The internal design is different, but the basic purpose is to control or restrict fluid flow.
- Gate valves use a gate or wedge that moves up and down
- Check valves have a disc or flap that prevents reverse flow
Different materials like cast iron, stainless steel, or forged steel do not normally change the main HSN, but may be mentioned in the detailed description
GST and Valve Products
Valves are industrial products and usually attract a standard GST rate at the higher slab for engineering goods. For businesses:
- Correct HSN must appear on quotations, purchase orders, invoices and e way bills
- Input tax credit can be claimed on valves used in plant and machinery where allowed
- Contractors and project companies should maintain item wise HSN mapping in their billing software
Always break down your catalogue into separate items for ball, gate, check, butterfly, and other valve types, but keep them within the correct HSN group.
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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What is the HSN code for ball valves?
Ball valves are generally classified under the main valves heading, commonly mapped to the 8481 HSN group for taps, cocks and valves.
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Are gate and check valves classified separately under HSN?
They are different products, but they remain in the same broad HSN heading for valves unless a very special type is described in another tariff entry.
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How does GST apply to valve products?
Valve products typically attract a standard GST rate for industrial goods. The exact rate can be checked in the current GST schedule.
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Does the material of the valve affect its HSN classification?
The main heading usually remains the same even if the valve body is made from brass, steel, or PVC. Material can be mentioned in the product description.
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Are there any special HSN classifications for industrial valves?
Some highly specialized valves with integrated measurement or safety functions may have detailed sub headings, but most standard industrial valves fall under the common valve HSN group.