HSN Code for HDPE Junction Boxes

[Rajendra Prasad]

Dear sir,

What is the HSN Code for HDPE Junction Boxes.

( Any change in the rate in Notfication No. 14/2019-Central Tax (Rate) dated 30th September 2019.
Thanking you

[KASTURI SETHI]

Junction boxes are classified under Chapter/Heading/Sub-heading Nos.8535 9040 and 8536 9030 and attract GST @ 18%. Notification No.14/2019-CT(Rate) dated 30.9.19 does not bring any change in rate of tax.These are electrical apparatus for protecting circuits etc.

Are you sure about the nomenclature as 'HDPE Junction Box' ? If so, what is the function of that HDPE Junction Box ? I could not find this entry in Chapter 39 specifically. Pl. confirm exact nomenclature and function of the product mentioned.

[Alkesh Jani]

Sir,

Till date I am hunting for Section/ provision of GST notifying/ approving/ recognizing HSN Code. Please help me in this matter.

Thanks in advance,

With regards

AI Summary

HSN classification of HDPE junction boxes affirms the applicable GST rate remains unchanged while nomenclature is queried. Responses classify junction boxes as electrical apparatus under the electrical equipment chapters and state they attract an 18% GST rate, with Notification No.14/2019-Central Tax (Rate) not changing that rate. Advisers question whether an 'HDPE Junction Box' fits Chapter 39 and request confirmation of exact nomenclature and function to determine the precise HSN heading; a related query asks where HSN codes are officially notified or recognised under GST.