Chapter 74 of the GST framework covers Copper And Articles Thereof, and HSN Code 74199920 specifically identifies Other Articles Of Copper - Other : Other :Articles Of Copper Alloys Electro-Plated With Nickel-Silver for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other Articles Of Copper - Other : Other :Articles Of Copper Alloys Electro-Plated With Nickel-Silver. Tax rates applicable include CGST at N.a., SGST/UTGST at N.a., and IGST at N.a. for interstate movements. The standard unit of measurement is N.a.
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 74199920
Tax liability for Other Articles Of Copper - Other : Other :Articles Of Copper Alloys Electro-Plated With Nickel-Silver under HSN 74199920 varies by transaction geography. CGST at N.a. combined with SGST/UTGST at N.a. applies to local sales. Interstate movement attracts IGST at N.a.. All billing for Chapter 74 – Copper And Articles Thereof products must use N.a.
Who Should Use HSN Code 74199920?
Any business engaged in supplying Other Articles Of Copper - Other : Other :Articles Of Copper Alloys Electro-Plated With Nickel-Silver must apply HSN 74199920 on invoices. The Copper And Articles Thereof category under Chapter 74 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Starting a business involving Other Articles Of Copper - Other : Other :Articles Of Copper Alloys Electro-Plated With Nickel-Silver? GST registration is mandatory for collecting and remitting taxes on HSN 74199920 goods. Companies planning international trade within Copper And Articles Thereof must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Using HSN Code 74199920 accurately for Other Articles Of Copper - Other : Other :Articles Of Copper Alloys Electro-Plated With Nickel-Silver avoids compliance issues and facilitates credit claims. Monitor changes to N.a., N.a., and N.a. rates for Chapter 74 – Copper And Articles Thereof to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 74199920 should I mention on invoices?
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 74199920 for accurate classification of Other Articles Of Copper - Other : Other :Articles Of Copper Alloys Electro-Plated With Nickel-Silver.
Can I claim input tax credit on Other Articles Of Copper - Other : Other :Articles Of Copper Alloys Electro-Plated With Nickel-Silver purchases?
Yes, registered businesses can claim input tax credit on Other Articles Of Copper - Other : Other :Articles Of Copper Alloys Electro-Plated With Nickel-Silver purchases made under HSN 74199920. Ensure your supplier mentions correct HSN code and GST rates (N.a., N.a.) on the invoice.
What is the difference between CGST and IGST for HSN 74199920?
CGST at N.a. plus SGST/UTGST at N.a. applies when Other Articles Of Copper - Other : Other :Articles Of Copper Alloys Electro-Plated With Nickel-Silver is sold within the same state. IGST at N.a. is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Other Articles Of Copper - Other : Other :Articles Of Copper Alloys Electro-Plated With Nickel-Silver domestically?
No, Import Export Code is only required if you plan to import or export Other Articles Of Copper - Other : Other :Articles Of Copper Alloys Electro-Plated With Nickel-Silver internationally. For domestic trade within Copper And Articles Thereof, GST registration is sufficient.
