GST HSN Code Classification for Cryo Containers Clarified by Gujarat AAR
Gujarat authority ruled that vacuum-insulated cryo containers are classified under HSN code 9617 rather than aluminum gas container code 7613.
- Ruling
- GUJ/GAAR/R/2018/10 dated 9.04.2018
- Dated
- 09 Apr 2018
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Company asked if cryo containers fall under HSN 7613 or HSN 9617.
- Authority ruled cryo containers belong under HSN heading 9617.
- Primary function is temperature preservation using double-walled vacuum insulation.
- HSN 9617 includes non-domestic industrial vacuum vessels as well as household flasks.
In short
Inox India Pvt. Ltd. asked the Gujarat Authority for Advance Ruling how to classify its double-walled aluminum cryo containers under Goods and Services Tax (GST). The company makes these containers to preserve semen, vaccines, and biological samples at minus 196 degrees Celsius. The main debate was whether to classify them as aluminum gas containers under HSN 7613 or as vacuum vessels under HSN 9617.
What has changed
How it worked before
Before this ruling, many businesses assumed that HSN heading 9617 covered only household thermos flasks and water bottles. Because cryo containers are made of heavy aluminum and used in industries like dairy farming and pharma, companies often considered treating them as industrial aluminum containers under HSN 7613.
What has changed
The tax authority decided that cryo containers must be classified under HSN 9617. The ruling clarified that the main purpose of the container is temperature preservation through vacuum insulation, not merely holding compressed or liquefied gas. This means industrial cryogenic storage vessels qualify as vacuum vessels regardless of their industrial design or metal outer body.
Who this affects
Manufacturers, suppliers, and buyers of liquid nitrogen containers, biological sample storage equipment, and industrial vacuum flasks.
An example
A dairy equipment manufacturer in Gujarat produces double-walled aluminum vessels to help farmers store livestock semen in liquid nitrogen. The manufacturer was unsure whether to charge GST using HSN 7613 for aluminum tanks or HSN 9617 for vacuum vessels. This ruling suggests that because the vessel relies on vacuum insulation to maintain ultra-low temperatures, HSN 9617 is the appropriate classification. The manufacturer must still confirm this with their tax advisor before changing their invoice tax codes.
What you should do
Review how you currently classify your vacuum-insulated storage equipment under GST. Remember that an advance ruling like GUJ/GAAR/R/2018/10 is legally binding only on the company that applied and their specific GST officer. If your product is similar, discuss with a tax professional whether you should adopt this classification or apply for your own ruling.
If you do nothing
If you adopt this ruling's HSN code without checking your specific product, your local tax officer could disagree during an audit. If the officer decides your product belongs under a different code with a higher GST rate, you may face back taxes. You could also be charged interest and penalties for misclassifying goods on your GST returns.
The terms explained
- HSN code
- A standard system of six to eight digit numbers used globally to group goods for tax classification.
- Advance ruling
- An official written decision by tax authorities answering a specific business's question about how GST applies to them.
- Vacuum vessel
- A double-walled container built with a vacuum between its walls to prevent heat from entering or escaping.
The ruling in detail
Authority for Advance Ruling
M/s. Inox India Pvt. Ltd.
GUJ/GAAR/R/2018/10 dated 9.04.2018 · Gujarat
Questions before the authority
- Whether supply of Cryo Container (Liquid Notrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime ?
Facts
The applicant manufactures double-walled aluminum 'Cryo Containers' (Liquid Nitrogen Containers) insulated with vacuum and super insulation to maintain temperatures around minus 196°C. These containers are primarily used by dairy farms, animal husbandries, and pharmaceutical companies for long-term storage and preservation of semen, biological samples, and vaccines, as well as small-quantity transportation of liquid nitrogen. The applicant sought an advance ruling to determine whether the product falls under HSN 7613 (aluminum containers for compressed or liquefied gas) or HSN 9617 (vacuum flasks and vacuum vessels).
Ruling
| Question | What the authority ruled |
|---|---|
| Classification of Cryo Container (Liquid Nitrogen Containers) | Classifiable under Heading 9617 |
The Authority ruled that the product 'Cryo Container' supplied by the applicant is **classifiable under Heading 9617**. Although constructed of aluminum, its primary function is preservation and storage using vacuum insulation rather than serving primarily as a container for compressed or liquefied gas under Heading 7613.
Reasoning
Heading 9617 covers vacuum flasks and other vacuum vessels complete with cases, intended to maintain products at a constant temperature. While Heading 7613 covers aluminum containers for compressed or liquefied gas, product brochures reveal that cryo containers are primarily designed and marketed for preserving biological samples and semen rather than gas transport. HSN Explanatory Notes for Heading 9617 do not restrict coverage strictly to domestic articles. Furthermore, Ministry of Finance Circular F.No. 154/6/88-CX.4 dated 29.12.1988 previously clarified that high vacuum cryogenic containers fall under **Heading 96.17**.
Provisions relied on
- Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017
- Section 97(2)(a) of the CGST Act, 2017
- Heading 7613 of the Customs Tariff Act, 1975
- Heading 9617 of the Customs Tariff Act, 1975
- Circular F.No. 154/6/88-CX.4 dated 29.12.1988
For the practitioner
This ruling establishes that **cryogenic containers** designed with vacuum super-insulation for preserving biological specimens, semen, or vaccines belong under **Heading 9617**, regardless of industrial usage or non-glass aluminum inner walls. Practitioners dealing with industrial thermal/vacuum storage equipment should note that non-domestic industrial vacuum vessels remain within the scope of Heading 9617.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/guj.gaar.r.2018-10_dt_09.04.18_inox-gujarat.pdf
Legibility of the scan, as read: high.
Prepared 16-10-2026.
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