🔧 HSN Chapter 74: Copper & Copper Articles - Complete GST Rates 2026

Answer: ALL copper wire and electrical cables attract 18% GST. This includes house wiring copper wire (1.5mm, 2.5mm, 4mm, 6mm), electrical cables (power cables, control cables), bare copper conductors, magnet wire, and all types of copper wire products used in electrical and construction applications.

Copper Wire GST Rates (All 18%):

Wire Type	HSN Code	Common Sizes	GST Rate
House Wiring Wire	7408 11	1.5mm, 2.5mm, 4mm, 6mm	18%
Power Cables (3-core)	7408 11	2.5mm², 4mm², 6mm², 10mm²	18%
Bare Copper Conductor	7408 11	Various AWG sizes	18%
Magnet Wire (Enameled)	7408 11	For motors, transformers	18%
Flexible Copper Wire	7408 19	For appliances	18%

Price Examples with GST (18%):

• ⚡ Copper Wire 1.5mm (90m coil - Rs 1,200): Rs 1,200 + Rs 216 GST = Rs 1,416 total
• ⚡ Copper Wire 2.5mm (90m coil - Rs 2,000): Rs 2,000 + Rs 360 GST = Rs 2,360 total
• ⚡ Copper Wire 4mm (90m coil - Rs 3,500): Rs 3,500 + Rs 630 GST = Rs 4,130 total
• ⚡ Copper Cable 3-core 6mm (Rs 10,000): Rs 10,000 + Rs 1,800 GST = Rs 11,800 total

Applications:

• 🏠 Residential house wiring and electrical installations
• 🏢 Commercial building electrical systems
• 🏭 Industrial machinery and equipment wiring
• ⚡ Motor winding and transformer manufacturing
• 🔌 Electronic appliances and device manufacturing

ITC Availability:

• ✅ Builders and contractors can claim full ITC on copper wire purchased
• ✅ Manufacturers can claim ITC for use in production
• ✅ Electricians registered under GST can claim ITC

Answer: Copper and brass household utensils now attract only 5% GST (down from 12% before GST 2.0). This is a MAJOR relief for common households! GST 2.0 reforms (effective September 22, 2025) abolished the 12% slab and moved household copper utensils to the 5% category, making traditional cookware much more affordable.

Copper Utensils - New 5% GST Rate (GST 2.0 Benefit):

Utensil Type	HSN Code	Old GST (Pre-2.0)	New GST (2026)	Savings
Copper Water Bottles	7418 10 22	12%	5%	7% reduction!
Copper Plates/Thalis	7418 10 22	12%	5%	7% reduction!
Copper Cookware (Kadai, Pots)	7418 10 22	12%	5%	7% reduction!
Brass Utensils	7418 10 21	12%	5%	7% reduction!

Price Impact - Before & After GST 2.0:

• 🍳 Copper Water Bottle (Rs 1,000):
• - Old (12% GST): Rs 1,000 + Rs 120 = Rs 1,120 total
• - New (5% GST): Rs 1,000 + Rs 50 = Rs 1,050 total
• - YOU SAVE: Rs 70!

• 🍳 Copper Thali/Plate (Rs 500):
• - Old (12% GST): Rs 500 + Rs 60 = Rs 560 total
• - New (5% GST): Rs 500 + Rs 25 = Rs 525 total
• - YOU SAVE: Rs 35!

• 🍳 Copper Cookware Set (Rs 5,000):
• - Old (12% GST): Rs 5,000 + Rs 600 = Rs 5,600 total
• - New (5% GST): Rs 5,000 + Rs 250 = Rs 5,250 total
• - YOU SAVE: Rs 350!

Why Use Copper Utensils?

• 💚 Health benefits: Copper water has Ayurvedic health properties
• 💚 Antimicrobial: Copper kills bacteria naturally
• 💚 Traditional cooking: Best for Indian cuisine (better heat distribution)
• 💚 Long-lasting: Durable and can last generations
• 💚 Now affordable: 5% GST makes them accessible to more families!

Popular Copper Utensils (All 5% GST):

• 🍳 Copper water bottles (900ml, 1L) - Rs 800-1,500
• 🍳 Copper glasses/tumblers - Rs 200-500 each
• 🍳 Copper plates/thalis - Rs 400-1,000 each
• 🍳 Copper bowls (kadai, serving bowls) - Rs 500-2,000
• 🍳 Brass utensils (plates, glasses, thalis) - Rs 300-1,500

Answer: Copper tubes, pipes, and fittings used for air conditioning, refrigeration, and plumbing attract 18% GST. This includes AC copper pipes (1/4", 3/8", 1/2"), plumbing copper pipes, refrigeration tubing, and all types of copper tube fittings (elbows, tees, couplings).

Copper Tubes & Pipes GST Rates (All 18%):

Product Type	HSN Code	Common Sizes	GST Rate
AC Copper Pipes	7411 10	1/4", 3/8", 1/2", 5/8"	18%
Plumbing Copper Pipes	7411 10	15mm, 22mm, 28mm	18%
Refrigeration Tubing	7411 10	Various diameters	18%
Copper Tube Fittings	7412 10	Elbows, tees, couplings	18%
Brass Pipe Fittings	7412 20	Compression fittings	18%

AC Copper Pipe Price Examples (18% GST):

• ❄️ 1/4" Copper Pipe (15m coil - Rs 1,500):
• - Base price: Rs 1,500
• - GST @ 18%: Rs 270
• - Total: Rs 1,770

• ❄️ 3/8" Copper Pipe (15m coil - Rs 2,500):
• - Base price: Rs 2,500
• - GST @ 18%: Rs 450
• - Total: Rs 2,950

• ❄️ 1/2" Copper Pipe (15m coil - Rs 3,500):
• - Base price: Rs 3,500
• - GST @ 18%: Rs 630
• - Total: Rs 4,130

Applications:

• ❄️ Split AC installations (connecting outdoor and indoor units)
• ❄️ Central AC ducting and refrigerant lines
• 🚿 Hot and cold water plumbing systems
• ❄️ Commercial refrigeration systems
• 🏭 Heat exchanger tubing in industrial applications

Why Copper Pipes for AC?

• ✅ Excellent heat transfer properties
• ✅ Corrosion resistant and long-lasting
• ✅ Can be easily bent and shaped during installation
• ✅ Industry standard for refrigerant lines
• ✅ Leak-proof when properly installed

Typical AC Installation Cost (Includes GST):

• ❄️ 1.5 Ton Split AC copper piping: Rs 2,000-3,000 (with 18% GST)
• ❄️ Copper fittings set: Rs 500-1,000 (with 18% GST)
• ❄️ Total copper material cost: Rs 2,500-4,000

Answer: Yes, copper waste, copper scrap, and all types of recyclable copper materials attract 18% GST. This includes scrap copper wire, old copper cables, copper turnings, copper filings, brass scrap, and bronze scrap.

Copper Scrap GST Rates (All 18%):

Scrap Type	HSN Code	Description	GST Rate
Copper Waste & Scrap	7404 00 10	Old copper wire, cables, copper turnings	18%
Brass Waste & Scrap	7404 00 20	Brass scrap, old brass fittings	18%
Bronze Waste & Scrap	7404 00 30	Bronze scrap, old bronze components	18%

Common Copper Scrap Items (18% GST):

• ♻️ Old electrical copper wire and cables
• ♻️ Used copper pipes and tubes from demolition
• ♻️ Copper turnings and filings from machining operations
• ♻️ Old copper radiators and heat exchangers
• ♻️ Scrap brass fittings and valves
• ♻️ Used copper motor windings
• ♻️ Old copper vessels and utensils (for recycling)

Scrap Copper Trading (18% GST):

• ♻️ Scrap dealers must charge 18% GST when selling copper scrap
• ♻️ Recyclers and smelters pay 18% GST on scrap purchases
• ♻️ ITC available for registered businesses buying scrap
• ♻️ Proper invoicing required for GST compliance

Price Examples (18% GST on Scrap):

• ♻️ Copper Wire Scrap (10 kg @ Rs 500/kg): Rs 5,000 + Rs 900 GST = Rs 5,900 total
• ♻️ Brass Scrap (20 kg @ Rs 300/kg): Rs 6,000 + Rs 1,080 GST = Rs 7,080 total

Recycling Process:

• ♻️ Scrap collected from demolition, manufacturing waste, old cables
• ♻️ Sorted by purity (pure copper, brass, bronze)
• ♻️ Sold to recyclers/smelters (18% GST applies)
• ♻️ Melted and refined into new copper products
• ♻️ Eco-friendly: Reduces mining demand for new copper ore

Answer: Copper artware, brass handicrafts, and decorative copper items now attract only 5% GST (down from 12% before GST 2.0). This includes brass statues, copper showpieces, brass idols, decorative copper items, traditional handicrafts, and all types of copper/brass artware.

Copper Artware - 5% GST (GST 2.0 Benefit):

Artware Type	HSN Code	Old GST	New GST (2026)
Brass Statues & Idols	7419 80 30	12%	5%
Copper Handicrafts	7419 80 40	12%	5%
Brass Decorative Items	7419 80 30	12%	5%
Electro-plated Articles	7419 80 20	12%	5%

Popular Copper Artware (5% GST):

• 🎨 Brass Ganesh, Lakshmi, Krishna statues - Rs 1,000-5,000
• 🎨 Copper wall hangings and artifacts - Rs 500-3,000
• 🎨 Brass diyas, lamps, bells - Rs 200-1,500
• 🎨 Copper showpieces and decorative items - Rs 500-2,500
• 🎨 Traditional brass handicrafts - Rs 300-3,000
• 🎨 Silver/gold-plated copper items - Rs 1,000-10,000

Price Impact - GST 2.0 Benefit:

• 🎨 Brass Ganesh Statue (Rs 2,000):
• - Old (12% GST): Rs 2,000 + Rs 240 = Rs 2,240
• - New (5% GST): Rs 2,000 + Rs 100 = Rs 2,100
• - YOU SAVE: Rs 140!

• 🎨 Copper Showpiece (Rs 1,500):
• - Old (12% GST): Rs 1,500 + Rs 180 = Rs 1,680
• - New (5% GST): Rs 1,500 + Rs 75 = Rs 1,575
• - YOU SAVE: Rs 105!

• 🎨 Brass Diya Set (Rs 500):
• - Old (12% GST): Rs 500 + Rs 60 = Rs 560
• - New (5% GST): Rs 500 + Rs 25 = Rs 525
• - YOU SAVE: Rs 35!

Benefits of Lower GST on Artware:

• ✅ Supports traditional artisans and craftsmen
• ✅ Makes Indian handicrafts more affordable
• ✅ Encourages purchase of religious idols and decorative items
• ✅ Promotes traditional metalwork craftsmanship
• ✅ Boosts "Make in India" handicraft sector

Where to Buy:

• 🛒 Local handicraft shops and brass utensil stores
• 🛒 Online platforms (Amazon, Flipkart, handicraft websites)
• 🛒 Government emporiums (state handicraft stores)
• 🛒 Direct from artisan cooperatives

Answer: Yes, businesses can claim FULL ITC (Input Tax Credit) on copper products purchased for manufacturing, construction, or other business purposes. This includes copper wire, cables, tubes, pipes, fittings, bars, rods, and all copper materials used in business operations.

ITC Eligibility on Copper Products:

Copper Product	Business Use	ITC Available?
Copper Wire & Cables	Electrical installations, manufacturing	✅ YES (Full ITC)
Copper Tubes & Pipes	AC installation, plumbing, construction	✅ YES (Full ITC)
Copper Bars & Rods	Manufacturing, machining operations	✅ YES (Full ITC)
Copper Fittings	Plumbing, HVAC installations	✅ YES (Full ITC)
Copper Sheets & Plates	Fabrication, manufacturing	✅ YES (Full ITC)
Copper Utensils	For resale (trading business)	✅ YES (Can claim)
Copper Utensils	For personal/household use	❌ NO (Personal use)

ITC Mechanism Example:

• 🏗️ Builder purchases copper wire for project:
• - Copper wire cost: Rs 1,00,000
• - GST @ 18%: Rs 18,000 (paid to supplier)
• - Builder claims Rs 18,000 as ITC
• - ITC offsets against output GST on flats sold
• - Effective cost: Rs 1,00,000 (GST recovered)

Who Can Claim ITC?

• ✅ Builders and construction companies (copper wire, pipes for projects)
• ✅ Electrical contractors (copper wire, cables purchased for installations)
• ✅ AC installation businesses (copper pipes, fittings)
• ✅ Manufacturing companies (copper raw materials, components)
• ✅ Plumbers registered under GST (copper pipes, fittings)
• ✅ Traders (copper utensils, artware purchased for resale)

Conditions for ITC Claim:

• ✅ Business must be GST registered
• ✅ Must have valid tax invoice from supplier
• ✅ Goods used for business purposes (taxable supplies)
• ✅ Supplier must have deposited GST to government
• ✅ Purchase details must reflect in GSTR-2A/2B

ITC Flow Example (Electrical Contractor):

• ⚡ Purchased copper wire: Rs 50,000 + Rs 9,000 GST (18%)
• ⚡ Claimed ITC: Rs 9,000
• ⚡ Installation service provided: Rs 80,000 + Rs 14,400 GST collected
• ⚡ Net GST payable: Rs 14,400 - Rs 9,000 = Rs 5,400

Important Notes:

• ⚠️ ITC NOT available on goods for personal consumption
• ⚠️ Proper documentation and invoicing mandatory
• ⚠️ Must maintain records for GST audit
• ⚠️ ITC reversal required if goods used for exempt supplies