Chapter 74 of the GST framework covers Copper And Articles Thereof, and HSN Code 74101100 specifically identifies 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 : Of Refined Copper for taxation purposes. This classification is mandatory for all businesses engaged in the supply of 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 : Of Refined Copper. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 74 – Copper And Articles Thereof
Below are related HSN codes from Chapter 74 – Copper And Articles Thereof for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Copper And Articles Thereof... | 74010010 | Copper Mattes; Cement Copper (Precipitated Copper)... | 9.00% | 9.00% | 18.00% |
| Copper And Articles Thereof... | 74010090 | Copper Mattes; Cement Copper (Precipitated Copper)... | 0.09 | 0.09 | 0.18 |
| Copper And Articles Thereof... | 74011000 | Copper Mattes; Cement Copper (Precipitated Copper)... | N.a. | N.a. | N.a. |
| Copper And Articles Thereof... | 74012000 | Copper Mattes; Cement Copper (Precipitated Copper)... | N.a. | N.a. | N.a. |
| Copper And Articles Thereof... | 74020010 | Unrefined Copper; Copper Anodes For Electrolytic R... | 9.00% | 9.00% | 18.00% |
| Copper And Articles Thereof... | 74020090 | Unrefined Copper; Copper Anodes For Electrolytic R... | 0.09 | 0.09 | 0.18 |
| Copper And Articles Thereof... | 74031100 | Refined Copper And Copper Alloys, Unwrought - Refi... | 0.09 | 0.09 | 0.18 |
| Copper And Articles Thereof... | 74031200 | Refined Copper And Copper Alloys, Unwrought - Refi... | 0.09 | 0.09 | 0.18 |
| Copper And Articles Thereof... | 74031300 | Refined Copper And Copper Alloys, Unwrought - Refi... | 0.09 | 0.09 | 0.18 |
| Copper And Articles Thereof... | 74031900 | Refined Copper And Copper Alloys, Unwrought - Refi... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 74101100
Tax liability for 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 : Of Refined Copper under HSN 74101100 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 74 – Copper And Articles Thereof products must use kg..
Who Should Use HSN Code 74101100?
Manufacturers, wholesalers, retailers, and exporters dealing in 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 : Of Refined Copper are required to mention HSN 74101100 on all tax documents. This classification under Copper And Articles Thereof applies to businesses of all sizes operating within Chapter 74. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Planning to trade in 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 : Of Refined Copper? Complete GST registration to legally collect taxes on goods under HSN 74101100. Businesses importing or exporting Copper And Articles Thereof products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate HSN Code 74101100 usage for 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 : Of Refined Copper simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 74 – Copper And Articles Thereof to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 74101100 for accurate classification of 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 : Of Refined Copper.
Yes, registered businesses can claim input tax credit on 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 : Of Refined Copper purchases made under HSN 74101100. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when 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 : Of Refined Copper is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export 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 : Of Refined Copper internationally. For domestic trade within Copper And Articles Thereof, GST registration is sufficient.
