Cable tray tax code

The most commonly used HSN code for steel cable trays is 73089090, attracting an 18% GST rate, with alternative codes for aluminum and plastic trays depending on material.HSN Classification by MaterialSteel Cable Trays: Steel or galvanized iron cable trays, which serve as structural supports for electrical wiring, are classified under HSN 73089090 (“Other structures and parts of structures of iron or steel”) and typically attract an 18% GST rate. These trays are considered support structures rather than electrical machines, as they do not carry current themselves . Aluminum Cable Trays: Aluminum trays fall under Chapter 76: Aluminium and articles thereof, commonly using HSN 76109090 for “other structures and parts of structures of aluminium,” also generally taxed at 18% GST . Plastic or FRP Cable Trays: Plastic cable trays, including PVC or fiber-reinforced plastic (FRP) trays, are classified under Chapter 39: Plastics and articles thereof, often using HSN 39259090 for “other builders' ware of plastics, not elsewhere specified or included,” with a similar 18% GST rate .Key ConsiderationsThe primary factor in HSN classification is the material of the tray and whether it is a finished structural item or part of a larger electrical system .Misclassification can lead to incorrect GST application or compliance issues, so businesses must ensure the HSN code matches the tray's material and intended use .For import/export purposes, the same HSN codes are used, ensuring uniformity in customs documentation and trade compliance .Summary TableMaterialHSN CodeGST RateNotesSteel / Galvanized Iron7308909018%Structural support for electrical cablesAluminum7610909018%Other structures of aluminumPlastic / FRP3925909018%Plastic builders' ware, PVC or FRP traysUsing the correct HSN code ensures proper GST compliance, smooth invoicing, and accurate reporting in GST returns.