GST Classification for Cryo Containers Under HSN Code 9617
Cryo containers for preserving biological samples fall under HSN code 9617 as vacuum vessels, not aluminum gas containers.
- 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
- Inox India asked how to classify aluminum cryo containers under GST.
- The company questioned whether HSN 7613 or HSN 9617 applies.
- The authority ruled that cryo containers fall under HSN 9617.
- Main use is long-term storage, not just gas transport.
In short
The Gujarat Authority for Advance Ruling decided on order GUJ/GAAR/R/2018/10 regarding the GST classification of cryo containers used with liquid nitrogen. Inox India Pvt. Ltd. manufactured double-walled aluminum containers to keep biological samples frozen at -196°C. The central debate was whether these vessels should be taxed as aluminum gas cylinders or as vacuum storage vessels.
What has changed
How it worked before
Before this ruling, businesses were unsure whether industrial cold-storage units made of aluminum should be treated as gas cylinders under HSN 7613 or as vacuum flasks under HSN 9617. Many assumed that industrial goods made of aluminum automatically belonged under aluminum product codes rather than vacuum vessel codes.
What has changed
The authority decided that cryo containers fall under HSN code 9617 as vacuum vessels. Because the main purpose of these containers is to preserve biological samples like vaccines and semen over long periods, they do not count as simple gas containers. This means businesses selling or buying specialized cryogenic containers must apply the GST classification meant for HSN 9617 instead of HSN 7613.
Who this affects
Manufacturers, medical equipment suppliers, artificial insemination centers, and laboratories buying or selling cryogenic liquid nitrogen storage containers.
An example
A dairy tech company in Punjab manufactures specialized aluminum double-walled containers to transport bull semen cooled by liquid nitrogen. The business owner is confused whether to issue GST invoices under HSN 7613 for aluminum gas vessels or HSN 9617 for vacuum flasks. Based on ruling GUJ/GAAR/R/2018/10, because the container uses a vacuum to preserve biological samples rather than just store compressed gas, HSN 9617 is the appropriate classification. The owner can present this logic to their tax advisor, though they must obtain their own ruling for legal protection.
What you should do
Check your product's primary design function before assigning an HSN code for GST billing. Remember that this advance ruling directly binds only Inox India Pvt. Ltd. and its local Gujarat tax officers. If your business sells similar storage equipment, treat this ruling as a guideline and consider applying for your own advance ruling if your tax officer insists on a different classification.
If you do nothing
Using the wrong HSN code on your sales invoices can lead to tax demands for unpaid GST differential amounts along with interest and penalties. If a tax officer audits your business and reclassifies your product under a higher tax rate category, you will have to pay the tax difference out of pocket. You cannot easily collect unpaid GST from past customers after transactions are completed.
The terms explained
- HSN code
- A standardized international product number used in GST invoices to determine the correct tax rate for goods.
- advance ruling
- A legal decision given by tax authorities to a specific business clarifying how GST rules apply to their exact transaction.
- vacuum vessel
- A double-walled container designed with an empty space between walls to prevent heat transfer and keep contents extremely cold or hot.
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) with vacuum super-insulation designed to maintain temperatures as low as -196°C. The containers are primarily used for preserving biological samples, vaccines, and semen for artificial insemination, though they can also transport small quantities of liquid nitrogen. The applicant sought clarification on whether these goods should be classified 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 Container) | Classifiable under **Heading 9617** Excluded from Heading 7613 as it is not primarily used for storing or transporting compressed or liquefied gas. |
The Authority ruled that the product 'Cryo Container' supplied by the applicant is appropriately **classifiable under Heading 9617**.
Reasoning
The Authority observed that Heading 7613 applies to aluminum containers primarily used for compressed or liquefied gases. Because the product's primary design and utility are the long-term preservation and storage of semen, biological samples, and vaccines, Heading 7613 does not apply. Heading 9617 covers vacuum flasks and other vacuum vessels complete with cases, and HSN Explanatory Notes do not limit Heading 9617 strictly to domestic items. 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
- Section 97(2)(a) of CGST / GGST Act, 2017
- Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017
- 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 clarifies that industrial double-walled vacuum preservation units (cryo containers) fall under **HSN 9617** as vacuum vessels rather than HSN 7613, even if made of aluminum and capable of holding liquid nitrogen. Practitioners can use this to defend HSN 9617 classification for specialized industrial cold-storage vessels.
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_1.pdf
Legibility of the scan, as read: high.
Prepared 17-10-2026.
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