Updated on: February 22nd, 2020 3:05 PM

HSN Code and GST Rate on Copper, Copper Tubes and Copper Products

GST on Copper, Copper Tubes and Copper Products was introduced by the GST Council. In this article, we look at the HSN code and GST on copper and related articles thereof which fall under Chapter 74 of the HSN Code. In this HSN Chapter the following expressions have the meanings hereby assigned to them: Refined Copper Metal containing at least 99.85 per cent by weight of copper; or Metal containing at least 97.5 per cent by weight of copper. Copper Alloys Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:

1. The content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or
2. The total content by weight of such other elements exceeds 2.5 per cent.

Master alloys Alloys containing with other elements more than 10 per cent. by weight, of copper not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de- sulphuring agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorous falls in heading 2853. Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403. Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 7403), coiled or not, of solid rectangular (other than square) cross- section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: i) Of a rectangular (including square) shape with a thickness not exceeding one-tenth of the width, ii) Of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Headings 7409 and 7410 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. Tubes and Pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-section may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. Click here to read on GST Rate and HSN Code for Copper, Copper Tubes and Copper Products

GST Rate and HSN Code for Copper and Copper Products

HSN  Code	HSN Item Description		Policy		Policy Conditions		GST Rate in Percentage
7401	COPPER MATTES; CEMENT COPPER (PRECIPITATED COPPER)
7401 00	Copper mattes; Cement copper (precipitated copper):
7401 00 10	Copper mattes		Free				18
7401 00 90	Cement copper (precipitated copper)		Free				18
7402	UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC REFINING
7402 00	Unrefined copper; copper anodes for electrolytic refining:
7402 00 10	Blister copper		Free				18
7402 00 90	Other		Free				18
7403	REFINED COPPER AND COPPER ALLOYS, UNWROUGHT
	Refined copper:
7403 11 00	Cathodes and sections of cathodes		Free				18
7403 12 00	Wire-bars		Free				18
7403 13 00	Billets		Free				18
7403 19 00	Other		Free				18
	Copper alloys:
7403 21 00	Copper-zinc base alloys (brass)		Free				18
7403 22	Copper-tin base alloys (bronze):
7403 22 10	Phosphor bronze		Free				18
7403 22 90	Other		Free				18
7403 29 00	Other copper alloys (other than master alloys of heading 7405)		Free				18
7404	COPPER WASTE AND SCRAP
7404 00	Copper waste and scrap:
	Of copper:
7404 00 11	Empty or discharged cartridges of all bores and sizes		Restricted				18
7404 00 12	Copper scrap, namely the following: Copper wire scrap covered by ISRI code words ‘Barley’, ‘Berry’ and ‘Birch’; Heavy copper scrap covered by ISRI code word ‘Candy’; Unalloyed copper scrap covered by ISRI code word ‘Cliff’; Copper wire nodules scrap covered by ISRI code words ‘Clove’, ‘Cobra’ and ‘Cocoa’; Light copper scrap covered by ISRI code word ‘Dream’; Muntz metal tubes covered by ISRI code word ‘Palms’; Miscellaneous copper-containing skimmings, grindings, ashes, irony brass and copper, residues and slags covered by ISRI code word 'Drove'; Copper wire scrap with various types of insulation covered by ISRI code word 'Druid’		Free				18
7404 00 19	Other		Restricted		Import permitted as per Policy Condition (2) below.		18
	Of copper alloys:
7404 00 21	Empty or discharged cartridges of all bores and sizes		Restricted				18
7404 00 22	Brass scrap, namely the following: Refinery brass scrap covered by ISRI code word ‘Drink’; Composition of Red brass scrap covered by ISRI code word ‘Ebony’; Red brass composition turnings scrap covered by ISRI code word ‘Enerv’; Genuine babbit-lined brass bushings		Free				18
	scrap covered by ISRI code word ‘Elder’; Machinery or hard brass solids scrap covered by ISRI code word ‘Engel’; Machinery or hand brass solids scrap covered by ISRI code word ‘Erin’; Cocks and faucets scrap covered by ISRI code word ‘Grape’; Yellow brass scrap covered by ISRI code word ‘Honey’; Yellow brass castings covered by ISRI code word ‘Ivory’; New brass clippings covered by ISRI code word ‘Label’; Yellow brass primer covered by ISRI code word ‘Lark’; Brass pipe covered by ISRI code word ‘Melon’; Yellow brass rod turnings covered by ISRI code word ‘Night’; New yellow brass rod ends covered by ISRI code word ‘Noble’; Yellow brass turnings covered by ISRI code word ‘Nomad’; Mixed unsweated auto radiators covered by ISRI code word ‘Ocean’; Admiralty brass condenser tubes covered by ISRI code word ‘Pales’; Aluminium brass condenser tubes covered by ISRI code word ‘Pallu’; Manganese bronze solids covered by ISRI code word ‘Parch’; High Grade-Low Lead Bronze/Brass Solids covered by ISRI code word 'Eland'; High lead bronze solids and borings covered by ISRI code word 'Elias'; Clean fired 70/30 brass shell cases free of primers and any other foreign material covered by ISRI code word 'Lace'; Clean fired 70/30 brass shell cases containing the brass primers and containing no other foreign material covered by ISRI code word 'Lady'; Clean fired 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word 'Lake'; Clean muffled (popped) 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word 'Lamb’.
7404 00 23	Nickel silver scrap namely the following: mixed new nickel silver clippings covered by ISRI code ‘Maize’, new nickel silver clippings covered by ISRI code ‘Major’ new segregated nickel silver clippings covered by ISRI code 'Malar' oldnickel silver clippings covered by ISRI code 'Malic', nickel silver castings covered by ISRI code Word 'Naggy', nickel silver turnings covered by ISRI Word ‘Niece’.		Free				18
7404 00 29	Other		Restricted				18
7405 00 00	Master alloys of copper		Free				18
7406	COPPER POWDERS AND FLAKES
7406 10 00	Powders of non-lamellar structure		Free				18
7406 20 00	Powders of lamellar structure; flakes		Free				18
7407	COPPER BARS, RODS AND PROFILES
7407 10	Of refined copper:
7407 10 10	Electrolytic copper rods or black copper rods		Free				18
7407 10 20	Other copper rods		Free				18
7407 10 30	Copper bars (excluding hollow bars)		Free				18
7407 10 40	Hollow bars of copper		Free				18
	Profiles:
7407 10 51	Hollow profiles		Free				18
7407 10 59	Other		Free				18
7407 10 90	Other		Free				18
	Of copper alloys:
7407 21	Of copper-zinc base alloys (brass):
7407 21 10	Bars		Free				18
7407 21 20	Rods		Free				18
7407 21 30	Hollow bars		Free				18
7407 21 90	Other		Free				18
7407 29	Other:
7407 29 10	Rods of bronze and similar alloys		Free				18
	Profiles:
7407 29 21	Hollow		Free				18
7407 29 29	Other		Free				18
7407 29 90	Other		Free				18
7408	COPPER WIRE
	Of refined copper:
7408 11	Of which the maximum cross-sectional
	dimension exceeds 6 mm:
7408 11 10	Copper weld wire		Free				18
7408 11 90	Other		Free				18
7408 19	Other:
7408 19 10	Copper weld wire		Free				18
7408 19 20	Welding wire		Free				18
7408 19 90	Other		Free				18
	Of copper alloys:
7408 21	Of copper-zinc base alloys (brass):
7408 21 10	Of which the maximum cross-sectional dimension exceeds 6 mm		Free				18
7408 21 90	Other		Free				18
7408 22	Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver):
7408 22 10	Silver plated flattened wire of copper (lametta)		Free				18
7408 22 20	Of which the maximum cross-sectional dimension exceeds 6 mm		Free				18
7408 22 90	Other		Free				18
7408 29	Other:
7408 29 10	Wire of bronze and similar alloys		Free				18
7408 29 90	Other		Free				18
7409	COPPER PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.15 MM
	Of refined copper:
7409 11 00	In coils		Free				18
7409 19 00	Other		Free				18
	Of copper-zinc base alloys (brass):
7409 21 00	In coils		Free				18
7409 29 00	Other		Free				18
	Of copper-tin base alloys (bronze):
7409 31 00	In coils		Free				18
7409 39 00	Other		Free				18
7409 40 00	Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)		Free				18
7409 90 00	Of other copper alloys		Free				18
7410	COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.15 MM
	Not backed:
7410 11 00	Of refined copper		Free				18
7410 12 00	Of copper alloys		Free				18
	Backed:
7410 21 00	Of refined copper		Free				18
7410 22 00	Of copper alloys		Free				18
7411	COPPER TUBES AND PIPES
7411 10 00	Of refined copper		Free				18
	Of copper alloys:
7411 21 00	Of copper-zinc base alloys (brass)		Free				18
7411 22 00	Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)		Free				18
7411 29 00	Other		Free				18
7412	COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)
7412 10 00	Of refined copper		Free				18
7412 20	Of copper alloys:
	Brass:
7412 20 11	Tube-well strainer		Free				18
7412 20 12	Hose connectors		Free				18
7412 20 19	Other		Free				18
7412 20 90	Fittings of bronze and similar alloys of copper		Free				18
7413 00 00	Stranded wire, cables, plated bands and the like, of copper, not electrically insulated		Free				18
7415	NAILS, TACKS, DRAWING PINS,STAPLES (OTHER THAN THOSE OF HEADING 8305) AND SIMILAR ARTICLES, OF COPPER OR OF IRON OR STEEL WITH HEADS OF COPPER; SCREWS, BOLTS, NUTS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF COPPER
7415 10 00	Nails and tacks, drawing pins, staples and similar articles		Free				18
	Other articles, not threaded:
7415 21 00	Washers (including spring washers)		Free				18
7415 29 00	Other		Free				18
	Other threaded articles:
7415 33	Screws; bolts and nuts:
7415 33 10	Screws for wood		Free				18
7415 33 90	Other		Free				18
7415 39	Other:
7415 39 10	Rivets (excluding tubular or bifurcated)		Free				18
7415 39 90	Other		Free				18
7418	TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF COPPER; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF COPPER; SANITARY WARE AND PARTS THEREOF, OF COPPER
7418 10	Table, kitchen or other household articles and parts thereof; Pot scourers and scouring or polishing pads, gloves and the like:
7418 10 10	Pot scourers and scouring or polishing pads, gloves and the like		Free				28
	Utensils:
7418 10 21	Of brass		Free				12
7418 10 22	Of copper		Free				12
7418 10 23	Of other copper alloys		Free				12
7418 10 24	E.P.N.S. ware		Free				12
	Other:
7418 10 31	Of E.P.N.S.		Free				28
7418 10 39	Other		Free				28
7418 10 90	Parts		Free				28
7418 20	Sanitary ware and parts thereof:
7418 20 10	Sanitary ware		Free				28
7418 20 20	Parts of sanitary ware		Free				28
7419	OTHER ARTICLES OF COPPER
7419 10	Chain and parts thereof:
7419 10 10	Chain		Free				28
	Parts:
7419 10 21	Of copper chains		Free				28
7419 10 29	Other		Free				28
	Other:
7419 91 00	Cast, moulded, stamped or forged, but not further worked		Free				18
7419 99	Other:
7419 99 10	Reservoirs, tanks, vats and similar containers of a capacity above 300 l		Free				28
7419 99 20	Articles of copper alloys electro-plated with nickel-silver		Free				28
7419 99 30	Articles of brass		Free				28
7419 99 40	Copper worked articles		Free				28
7419 99 90	Other articles of copper		Free				28

Import Policy Conditions for Copper

Import of the following types of copper scrap is permitted freely without an import licence to units registered with Ministry of Environment and Forest, Government of India:

• Copper wire covered under ISRI code “Druid”; Jelly filled copper cables.

Copper and its products under Exim Code Nos. 7403 11, 7403 12, 7403 13, 7403 19, 7413 00 00 and 7408 11 may be imported into India from Sri Lanka under the ISFTA only through Nhavasheva, Chennai, Tuticorin, Cochin, ICD Tughlakabad (Dry Port), ICD Mulund (Dry Port), ICD Ludhiana (Dry Port) and ICD Pithampur. Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.

---

Disclaimer: We have taken best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented in this page.