GST Rates & HSN Code 8004 for Tin Plates, Sheets & Strips A structured regime in terms of taxing industrial metals has been introduced by the Goods and Services Tax in Indian taxation. By using the Harmonized System of Nomenclature code, it has become more organized in terms of product classification by the Indian government. Every commodity, whether it is in its raw form or in sheets, faces the same tax regime in different Indian states. It has become an essential component in terms of updated knowledge for any organization dealing in metal. Tin plates, sheets, and strips have a special place in the industry. The items find extensive use as packaging materials, electronics components, and more. Within the GST setup, these specific items made of tin have been categorized based on HSN Code 8004 . Knowledge of the rates and regulations applicable to taxation related to these specific items is important for both manufacturers and taxation professionals.
HSN Code 8004 Overview HSN Code 8004 is a dedicated heading within Chapter 80 of the GST Tariff, namely ‘Tin and Articles Thereof.’ HSN Code 8004 is specifically reserved for semi-finished products of tin, which have been rolled into flat shapes but not into finished products such as cans or household utensils.
For additional information, also check out: GST Rates and HSN Code 7210 for Iron Plated or Coated
What HSN Code 8004 Covers The classification of 8004 includes the following:
Tin Plates and Sheets: These are flat-rolled products and are thicker than 0.2 mm. These are used widely where both strength and corrosion resistance are required.
Tin Strips: These are tin sheets in narrow widths, usually in coils. These are used in certain manufacturing operations that demand tin of specific dimensions.
Electrolytic Plates: The code includes tin-plates made from steel by means of electrolysing. This is another type of material used by the canning sector.
GST Applicability on Tin Plates, Sheets, and Strips Under the Indian GST legislation, almost all metal goods are taxable unless exempted. Tin plate, sheet, and strips fall under the list of taxable items. The supply of the said items is also taxable and takes place at the time of sale or even intra-state transfer of goods from one state to another.
The rate of GST is determined by the GST Council based on the commodity. When it comes to metals such as tin, it is considered an industrial material. This implies that such metals are classified in accordance with standard tax rates. As of 2025, for base metals, the rates are aimed at striking a balance between encouraging industries and realizing tax revenues. It is imperative for every business to check if they are using the latest rate that has been announced by CBIC.
GST Rates for Tin Plates, Sheets, and Strips The GST rate for tin items under HSN 8004 is standardized for all states in India. Whether you are a manufacturer in Maharashtra or a trader in Tamil Nadu, the same rate applies to all.
Product Description HSN Code GST Rate Tin plates, sheets, and strips, of a thickness more than 0.2 mm 8004 18%
Note: The 18% tax rate is a total tax rate. For transactions happening between states (Intra-state), it consists of 9% CGST and 9% SGST. For transactions between states (Inter-state), the flat rate of 18% IGST is levied.
Input Tax Credit (ITC) on Tin Products The Input Tax Credit (ITC) System is an integral part of the GST regime and works to avoid the "cascading effect" of taxes. When firms acquire tin sheets on HSN 8004, the GST payable on such purchases gets utilized to repay their own GST liability on sales.
Read More: GST Rates & HSN Code for Ship’s Derricks (HSN 8426)
Eligibility for ITC In order for a business to qualify for an ITC for tin products, it must fulfill the following requirements:
Business Use: The goods must be for a business use, such as for use in manufacturing or for resale.
Tax Invoice: The tax invoice has to be supplied by the registered suppliers to the buyer.
Receipt of Goods: The buyer must receive the tin plates or strips.
GSTR-2B Matching: The supplier needs to have entered the invoice on the GST website, which should have been reflected in the buyer's GSTR-2B return.
Avoiding Common Errors in Complying with GST Requirements If proper matching of ITC claims with GST data is not done properly, businesses may get a notice from the GST department which can be based on:
Claims for ITC based on a proforma invoice and ITC not claimed by the date of receipt of an invoice.
Claims for ITC without reversing if the seller has been paid within 180 days, and if the tin sheets are used for personal repairing, or as non-business assets, such claims will be denied as well.
To get more insights, also check out: GST Rates & HSN Code for Rubberised Textile Fabrics
Effect of GST Rates on Businesses The 18% GST applied to tin goods has an effect on the financial activities of the production and trading divisions.
1. Impact upon Manufacture and Trade This means that a substantial amount of working capital is tied up in taxes at the point of purchase. Although this is to be repaid in the form of ITC, this could pose a temporary liquidity constraint to MSMEs. The trader has to handle their inventory well to avoid being affected by this "tied up" GST.
2. Pricing & Invoicing Considerations Proper invoicing is an important aspect. When an invoice for HSN 8004 is raised, the HSN code, taxable value, and division of CGST/SGST or IGST must be shown prominently. If the annual turnover exceeds ₹5 crores, the 6-digit HSN code has to be mandatorily shown. Otherwise, the 4-digit HSN code has to be shown.
Conclusion The knowledge of GST rates and HSN codes in tin plates, sheets, and strips is very essential for all businesses in the metal industry. The HSN Code 8004 and 18% GST rate is well defined to levy taxes on such necessary industrial materials.
By doing the right thing in the area of classification, documentation, and subsequently matching the ITC in the GSTR-2B, an entrepreneur will be able to face the complexities associated with the GST system without any issues. Proper classification in the area of HSN can help eliminate any hassles and make the whole system even more efficient.
FAQ’s 1. Can Input Tax Credit be claimed on the purchase of tin sheets? Yes, Input Tax Credit on 18% GST paid on tin sheets can be claimed by taxpayers, provided that such purchases are made for business purposes. For that, a tax invoice received by a taxpayer and shown in GSTR 2B is required.
2. Is the E-way bill mandatory for the transportation of tin strips? The E-way bill is required in case the consignment value of the tin strips exceeds Rs. 50,000 in a particular state. The mandatory E-way bills are required in both interstate as well as intra-state movements of the goods.
3. Is Separate GST registration Required to Trade Tin Plates from Multiple States? If your Local Business Activity (Warehouse/Office) is located in multiple states, each state requires its own GST registration. If you are making a single interstate sale through IGST from one location, only one GST Registration is needed for that transaction.
4. Are There Exceptions for Tin Products that will be Exported as Food Items? The domestic supply of tin plates for food cans will have an 18% GST. However, the manufacturer of the final canned product that will be exported may seek to refund the GST they have paid on the tin plates through the provisions of a "Zero-Rated Supply."
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