Wire HSN Code: Understanding HSN Classifications for Wire Products
Wires are used everywhere in homes, shops, farms and factories. They carry electricity, signals and also tie or bind structures during construction work. For all these uses, it is important to apply the correct wire HSN code so that GST on copper wire, electric wire and binding wire is charged properly.
In this guide you will learn the main wire HSN codes, how copper, electric and binding wires are classified, what GST rates usually apply and how wire manufacturers and traders use these codes in their GST returns.
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What Is the Wire HSN Code?
Under GST, wires are classified based on the material and whether they are insulated for carrying electricity. This means there is no single wire HSN code for every type of wire. Instead, different families of HSN codes apply to different types of products.
Bare copper wires that are not insulated are normally classified in chapter seventy four under heading 7408. This heading covers copper wire used in many electrical and industrial applications before insulation or further processing.
Iron and steel wires such as binding wire used in construction are usually classified in chapter seventy two under heading 7217. This heading covers wire of iron or non alloy steel in coils, whether or not coated or plated.
Insulated electric wires used in house wiring, appliances and machines are generally classified in chapter eighty five under heading 8544. This heading covers insulated wire, cable and other insulated electric conductors, whether or not fitted with connectors.
Wire HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 15 | Guide to HSN Section 15 | BASE METAL & ARTICLES OF BASE METAL |
| 16 | Guide to HSN Section 16 | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 72 | Iron & Steel | Iron and steel |
| 74 | Copper & Similar Articles | Copper and articles thereof |
| 76 | Aluminium & Similar Articles | Aluminium and articles thereof |
| 85 | Electrical Machinery Equipment | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 72171010 | Non-Plated/Coated Wire (≤18 SWG) | 18% |
| 72171020 | Non-Plated/Coated Wire (>18-26 SWG) | 18% |
| 72171030 | Steel Products Not Plated or Coated, Thickness Above 26 SWG | 18% |
| 72172010 | Zinc coated, 18 SWG and below | 18% |
| 72172020 | Zinc-Coated Steel Products: Thickness >18 SWG ≤ 26 SWG | 18% |
| 72172030 | Zinc coated, thickness above 26 SWG | 18% |
| 72173010 | Steel Sheets Plated or Coated with Base Metals: Thickness ≤ 18 SWG | 18% |
| 72173020 | Other Base Metal Plated/Coated Wire (>18-26 SWG) | 18% |
| 72173030 | Metal plates of thickness above 26 SWG | 18% |
| 72179011 | Half round profiled wires | 18% |
| 72179012 | Flat & Rectangular Shaped and Profiled Wire | 18% |
| 72179013 | Z-shaped profiled wires | 18% |
| 72179019 | Shaped wire other shapes | 18% |
| 72179091 | Other : Other : High tensile quality | 18% |
| 72179092 | Other | Other | Electrode Quality | 18% |
| 72179093 | Electric Resistance Wire | 18% |
| 72179099 | Wire of iron or non-alloy steel | Other | 18% |
| 72230010 | Wire of stainless steel : Electrode quality | 18% |
| 72230091 | Stainless steel wire: 1.5mm+ thickness | 18% |
| 72230092 | Stainless Steel Wire (0.46-1.5 mm) | 18% |
| 72230099 | Wire of stainless steel: < 0.46 mm | 18% |
| 74081110 | Plasticized PVC (≥6% Plasticizers) | 18% |
| 74081190 | Other Refined Copper (>6mm Cross-Section) | 18% |
| 74081910 | Of refined copper : Other : Copper weld wire | 18% |
| 74081920 | Of Polyethylene Or Polypropylene | Other | 18% |
| 74081990 | Of Refined Copper | Other | 18% |
| 74082110 | Brass Rods (> 6 mm) | 18% |
| 74082190 | Copper alloys: Copper-zinc base alloys (brass) | 18% |
| 74082210 | Silver Plated Copper Flattened Wire (Lametta) | 18% |
| 74082220 | Other Copper-Nickel Alloy Wire (>6mm) | 18% |
| 74082290 | Cupro-Nickel Alloys | 18% |
| 74082910 | Wire of bronze and similar alloys | 18% |
| 74082990 | Of copper alloys : Other : Other | 18% |
| 76051100 | Unalloyed Aluminium (>7mm Cross-Section) | 18% |
| 76051910 | Frozen Bovine Livers | 18% |
| 76051991 | Aluminium, hard drawn bare-solid | 18% |
| 76051999 | Of aluminium, not alloyed: Other: Other: Other | 18% |
| 76052100 | Aluminium Alloys (>7mm Cross-Section) | 18% |
| 76052910 | Non-Alloyed Aluminium Wire (>6mm – ≤7mm) | 18% |
| 76052990 | Of aluminium alloys : Other : Other | 18% |
| 85441110 | Winding Wire | Of Copper| Enamelled | 18% |
| 85441190 | Winding Wire | Of Copper| Other | 18% |
| 85441910 | Winding Wire | Other | 18% |
| 85441920 | Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) | 18% |
| 85441930 | Winding Wire | Other | 18% |
| 85441990 | Winding Wire | Other | 18% |
| 85442010 | Co-axial cable and other co-axial electric conductors: Co-axial cable | 18% |
| 85442090 | Co-axial electric conductors: Other | 18% |
| 85443000 | Ignition Wiring Sets (Vehicles/Aircraft/Ships) | 18% |
| 85444111 | Other Telephone Cables (<= 80V, with connectors) | 28% |
| 85444119 | Paper Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444120 | Plastic Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444130 | Rubber Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444140 | Other Electric Conductors (<= 80V, with connectors) | 28% |
| 85444190 | Insulated cable <=80V, conn. | 28% |
| 85444210 | Insulated Electric Conductors Copper | 18% |
| 85444220 | Other Insulated Electric Conductors Copper | 18% |
| 85444230 | Insulated Electric Conductors Aluminium | 18% |
| 85444290 | Dry Core Paper Insulated Telephone Cables (<= 80V, without connectors) | 18% |
| 85444291 | Paper Insulated Telecom Conductors | 18% |
| 85444292 | Plastic Insulated Telecom Conductors | 18% |
| 85444293 | Rubber Insulated Telecom Conductors | 18% |
| 85444299 | Other Insulated Electric Conductors | 18% |
| 85444910 | Paper Insulated Electric Conductors (≤1000V) | 18% |
| 85444911 | Other Telephone Cables (<= 80V, without connectors) | 18% |
| 85444919 | Other Electric Conductors (<= 80V, without connectors) | 18% |
| 85444920 | Plastic Insulated Electric Conductors (≤1000V) | 18% |
| 85444930 | Rubber Insulated Electric Conductors (≤1000V) | 18% |
| 85444990 | Paper Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85444991 | Paper Insulated Telecom Conductors | 18% |
| 85444992 | Plastic Insulated Telecom Conductors | 18% |
| 85444993 | Rubber Insulated Telecom Conductors | 18% |
| 85444999 | Other electric conductors | 18% |
| 85445110 | Plastic Insulated Telecom Cables (80V-1000V, with connectors) | 18% |
| 85445120 | Other Plastic Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445130 | Rubber Insulated Telecom Cables (80V-1000V, with connectors) | 18% |
| 85445140 | Other Rubber Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445150 | Other Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445190 | Paper Insulated Electric Conductors (80V-1000V, without connectors) | 18% |
| 85445910 | Plastic Insulated Telecom Cables (80V-1000V, without connectors) | 28% |
| 85445920 | Other Plastic Insulated Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445930 | Rubber Insulated Telecom Cables (80V-1000V, without connectors) | 28% |
| 85445940 | Other Rubber Insulated Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445950 | Other Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445990 | Lead Battery Plates/Lugs Scrap | 28% |
| 85446010 | Plastic Insulated Electric Conductors for Voltage >1000 V | 18% |
| 85446020 | Other Electric Conductors Over 1000 V: Plastic Insulated | 18% |
| 85446030 | Rubber Insulated Electric Conductors over 1000 V | 18% |
| 85446090 | Electric conductors >1000 V | 18% |
| 85447010 | Porcelain Post Insulators: Voltage 6.6 kV to 11 kV | 18% |
| 85447090 | Optical Fibre Cables | Other | 18% |
* GST rates may vary based on the latest GST notifications and amendments
HSN Code for Copper, Electric and Binding Wires
Copper wire that is not yet insulated is placed under heading 7408. Inside this heading there are detailed eight digit codes that depend on the type of copper, the size of the cross section and the type of alloy. For day to day GST work, many businesses use 7408 as the base HSN code for bare copper wire.
Electric wires that are already insulated and ready for wiring work usually fall under heading 8544. The detailed eight digit lines in this heading describe whether the conductor is copper or aluminium, the voltage rating and whether the wire or cable is fitted with connectors. Household wires, flexible cords and many control cables are covered in this family.
Binding wire used on construction sites for tying rebar and other structural elements is normally a steel wire. It is generally classified under heading 7217, which covers wire of iron or non alloy steel. Different eight digit codes under this heading depend on the coating and thickness of the wire.
So copper wire, electric wire and binding wire do not share the same HSN code, but each has a clear place in the tariff. Copper wire falls under 7408, insulated electric wire falls under 8544 and iron or steel binding wire falls under 7217. All these codes should be set correctly in the item master of your billing software.
GST on Wires and HSN Code Classification
The GST rate for wires is linked to the HSN heading where they are placed. Under the present slab structure, most standard copper wires under heading 7408 attract 18% GST. Iron and steel wires under heading 7217 also generally fall in the 18% slab.
Insulated electric wires and cables under heading 8544 were earlier placed in higher slabs for some specific items. With the move to a simpler GST structure, most common insulated wires and cables now fall in the standard 18% slab as well. Any remaining special entries where the rate differs need to be checked in the latest notifications.
For binding wire, which is normally classified under heading 7217 as an iron or steel wire, the 18% slab also applies in most cases. This means that for many practical situations, copper wire, electric wire and binding wire all attract 18% GST even though they sit in different chapters and headings.
Because wires are often used as inputs by registered businesses in construction, engineering, electrical projects and manufacturing, correct HSN classification is important for input tax credit . When the wire has the right HSN code and rate on the invoice, the buyer can claim credit more smoothly and avoid disputes during audits.
Wire manufacturers and traders use these HSN codes in their product masters and show them in all tax invoices. While filing GST returns , they report outward supplies with HSN wise summaries so that sales of copper wires, insulated electric wires and binding wires are all clearly mapped to their correct headings and GST rates.
Conclusion
The wire HSN code is a key element in correct GST treatment for wire products. Bare copper wires are grouped in chapter seventy four under heading 7408, iron and steel binding wires are placed in chapter seventy two under heading 7217 and insulated electric wires are grouped in chapter eighty five under heading 8544.
When every wire item is mapped to its correct HSN code and the proper GST slab is applied, usually 18% for most common wires in the present structure, your invoices remain accurate and input tax credit flows correctly through the supply chain. This lowers the risk of notices and penalties linked to wrong HSN codes or wrong GST rates on wire products.
