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

Clarification Sought on HSN Code and GST Rate for HDPE Junction Boxes; No Changes per Notification No. 14/2019-Central Tax. A query was raised regarding the Harmonized System of Nomenclature (HSN) code for HDPE Junction Boxes and any changes in GST rates per Notification No. 14/2019-Central Tax (Rate) dated 30th September 2019. One response clarified that junction boxes fall under HSN codes 8535 9040 and 8536 9030, attracting an 18% GST rate, with no changes from the mentioned notification. Another response sought assistance in finding the specific GST section or provision recognizing the HSN code for these products. The discussion highlighted uncertainties about the exact classification and function of HDPE Junction Boxes.