HSN code for sale of steam

[KARAN VERMA]

Sir, what is 4 digit HSN code for sale of steam.

[KASTURI SETHI]

This is easily available in Customs Tariff Act made applicable to GST Acts.

[KARAN VERMA]

Sir, not found in Custom Act Hsn 28 for steam.

[KASTURI SETHI]

How steam is generated ? By way of coal or other manner ?

[KARAN VERMA]

By coal.

[KASTURI SETHI]

Classifiable under Chapter/Heading No.2811 (under Residuary entry)-Others. My reply is based on one case law pertaining to pre-GST era.

[KARAN VERMA]

Thank you sir

[YAGAY andSUN]

HS Code 2811 talks about Other Inorganic acids and other inorganic oxygen compound of non-metal.Please recheck.

[Krishan Verma]

Hi Karan,

Did you get the 6 Digit HSN code of Steam???

[RAMNIRANJAN KANDOI]

STEAM FALLS UNDER 28539090 & ATTRACTS 12% GST.

[Krishan Verma]

Dear Ramnirajan,

We are using 285300 HSN Code for Steam. Is it correct or we need to change it.

AI Summary

HSN classification for steam remains disputed after forum replies suggested conflicting chapter headings and codes. A forum query on the correct HSN code for sale of steam elicited conflicting responses: one participant, citing pre GST case law, suggested Chapter/Heading 2811 as a residuary entry; others countered that 2811 covers inorganic oxygen compounds. Alternative codes proposed included 285300 and 28539090, and a respondent asserted a specific GST rate for steam. The discussion ends without authoritative clarification, evidencing uncertainty over the proper HSN/HS code and tax treatment for steam supplied under GST.