⚪ HSN Chapter 79: Zinc and Articles Thereof - GST Rates 2026
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🚀 Search Complete HSN Database⚙️ Chapter 79: UNIFORM 18% GST on All Zinc Products
Complete Zinc Product Coverage:
HSN Chapter 79 covers zinc and all articles made from zinc, classified under Section XV (Base Metals and Articles of Base Metal) of the Harmonized System of Nomenclature. This chapter includes raw zinc materials, zinc alloys, zinc sheets for galvanizing, zinc die-casting products, and various fabricated zinc articles.
📊 GST Rate Structure (Updated February 2026):
- ⚪ ALL Zinc Products: 18% GST UNCHANGED
- ⚪ Unwrought zinc (refined, alloys) → 18% GST
- ⚪ Zinc waste and scrap → 18% GST
- ⚪ Zinc dust, powders, flakes → 18% GST
- ⚪ Zinc bars, rods, profiles, wire → 18% GST
- ⚪ Zinc plates, sheets, strip, foil → 18% GST
- ⚪ Other zinc articles → 18% GST
🛡️ Galvanizing Service GST Rate (GST 2.0 Update):
- ⚙️ ALL Galvanizing Services: 18% GST (from Sept 22, 2025) - SAC 9988
- ✅ Zinc material for galvanizing: 18% GST (Chapter 79)
- ✅ Finished galvanized steel: 5% GST (Chapter 72 - HSN 7210/7212)
- 📋 Note: 12% concessional rate removed in GST 2.0 for general manufacturing job work
📋 Understanding HSN Chapter 79 - Zinc Products
What Products Are Covered in Chapter 79?
Chapter 79 systematically classifies zinc and zinc articles across seven main headings (HSN 7901-7907). Zinc is a bluish-white lustrous metal with excellent corrosion resistance, making it indispensable for galvanizing steel, die-casting, brass manufacturing, and various industrial applications.
Key Characteristics of Zinc:
- 🛡️ Corrosion Protection: Forms protective oxide layer preventing rust (primary galvanizing use)
- ⚡ Sacrificial Protection: Corrodes preferentially to protect steel (cathodic protection)
- 🔨 Die-Castability: Low melting point (419.5°C) enables complex shapes with excellent surface finish
- 💪 Strength & Ductility: Good mechanical properties for structural applications
- 🔋 Electrochemical Activity: Used in batteries (zinc-carbon, zinc-air)
- 🌊 Alloying Element: Critical component in brass (copper-zinc alloy)
📊 Major Applications of Zinc Products
🛡️ Galvanizing & Corrosion Protection
- Hot-dip galvanizing (steel coating)
- Electro-galvanizing (automotive parts)
- Galvanized sheets for roofing
- Transmission towers and poles
- Highway guardrails and fencing
- Marine structural protection
🏭 Die-Casting & Manufacturing
- Automotive components (door handles, locks)
- Electronic device housings
- Hardware and fittings
- Toys and decorative items
- Plumbing fixtures
- Small appliance parts
🔋 Batteries & Electronics
- Zinc-carbon dry cell batteries
- Alkaline battery anodes
- Zinc-air hearing aid batteries
- Battery cans and casings
- Sacrificial anodes (cathodic protection)
- Electronic component plating
🏗️ Construction & Building
- Roofing sheets (galvanized corrugated)
- Gutters and downspouts
- Window frames and fittings
- Door hardware
- Nuts, bolts, fasteners (galvanized)
- Scaffolding and ladders
🔩 Alloys & Brass Production
- Brass manufacturing (60-70% Cu + 30-40% Zn)
- Zamak die-casting alloys (Zn-Al-Mg-Cu)
- Bronze alloys (copper-zinc-tin)
- Nickel silver (copper-nickel-zinc)
- Solder alloys
- Bearing metals
🎨 Chemical & Industrial
- Zinc oxide (rubber, paints, cosmetics)
- Zinc sulfate (agriculture, fertilizers)
- Zinc chloride (flux, wood preservatives)
- Rubber vulcanization activator
- Paint pigments and primers
- Pharmaceutical applications
⚪ UNWROUGHT ZINC (HSN 7901)
HSN 7901 - Unwrought Zinc (Primary, Alloys)
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7901 11 00 | Containing by weight 99.99% or more of zinc | 18% | Special High Grade (SHG) zinc, ultra-pure zinc (99.995%+), electrolytic zinc |
| 7901 12 00 | Containing by weight less than 99.99% but not less than 97.5% of zinc | 18% | High Grade (HG) zinc, galvanizing zinc, die-casting zinc ingots |
| 7901 20 00 | Zinc alloys | 18% | Zamak alloys (Zn-Al-Mg-Cu), brass ingots, zinc-aluminum alloys, zinc-copper alloys |
🔍 Understanding Zinc Purity Grades:
- SHG Zinc (99.995%): Special High Grade for electronics, pharmaceuticals, chemical manufacturing where ultra-purity is critical
- HG Zinc (99.5%): High Grade for galvanizing, die-casting, general industrial applications (most common commercial grade)
- Zinc Alloys: Zamak 3, 5, 7 (die-casting alloys with 4% aluminum for improved strength and castability)
- Brass Base: Zinc-copper alloys (30-40% zinc) for brass manufacturing
♻️ ZINC WASTE AND SCRAP (HSN 7902)
HSN 7902 - Zinc Waste and Scrap
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7902 00 00 | Zinc waste and scrap | 18% | Zinc dross, galvanizing zinc scrap, die-casting scrap, zinc ash, zinc skimmings, battery zinc scrap, zinc turnings |
⚠️ Zinc Scrap vs Steel Scrap - GST Rate Difference
Impact on Recycling Industry: Higher GST on non-ferrous scrap increases input costs for secondary smelters. Steel scrap's concessional 5% rate is unique policy support for construction sector.
💨 ZINC DUST, POWDERS & FLAKES (HSN 7903)
HSN 7903 - Zinc Dust, Powders and Flakes
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7903 10 00 | Zinc dust | 18% | Fine zinc powder (paints, anti-corrosion primers), zinc-rich coating powder, chemical reduction agent |
| 7903 90 00 | Other (powders and flakes) | 18% | Zinc flakes (metallic pigments), atomized zinc powder, zinc granules |
🎨 Zinc Dust in Anti-Corrosion Coatings
Zinc-Rich Paint Applications: Zinc dust (HSN 7903 10 00) is the key ingredient in zinc-rich primers that provide cathodic protection to steel structures. These coatings contain 80-95% zinc by weight in the dry film.
Major Applications at 18% GST:
- 🌉 Infrastructure: Bridges, transmission towers, offshore platforms
- 🏭 Industrial: Chemical plants, refineries, storage tanks
- 🚢 Marine: Ship hulls, port structures, marine equipment
- ⚙️ Manufacturing: Heavy machinery, construction equipment
How Zinc-Rich Paint Protects Steel:
- ⚡ Cathodic Protection: Zinc corrodes sacrificially instead of steel
- 🛡️ Barrier Protection: Dense zinc particles block moisture and oxygen
- 🔬 Self-Healing: Zinc corrosion products fill coating defects
- ⏱️ Longevity: 20-30 years protection in harsh environments
🔩 ZINC BARS, RODS, PROFILES & WIRE (HSN 7904)
HSN 7904 - Zinc Bars, Rods, Profiles and Wire
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7904 00 00 | Zinc bars, rods, profiles and wire | 18% | Zinc anodes (cathodic protection), zinc wire (thermal spraying), zinc rods (fabrication), zinc profiles (extrusions) |
⚡ Zinc Anodes for Cathodic Protection
Zinc anodes (HSN 7904 00 00) protect steel structures from corrosion in marine and underground environments by acting as sacrificial metals.
Applications:
- 🚢 Marine: Ship hulls, offshore platforms, jetties, pipelines
- ⛽ Oil & Gas: Storage tanks, pipelines, wellheads
- 💧 Water: Water heaters, boilers, heat exchangers
- 🚇 Underground: Buried pipelines, foundation piles, cable sheaths
📄 ZINC PLATES, SHEETS, STRIP & FOIL (HSN 7905)
HSN 7905 - Zinc Plates, Sheets, Strip and Foil
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7905 00 00 | Zinc plates, sheets, strip and foil | 18% | Zinc sheets (roofing, battery cans), zinc strips (gaskets), zinc foil (packaging), rolled zinc products |
🛡️ Galvanized Steel vs Zinc Sheets - Classification Clarity
⚠️ Important Distinction:
Key Takeaway: Galvanized steel sheets (steel with zinc coating) are classified under Chapter 72 at 5% GST. Only pure zinc sheets fall under Chapter 79 at 18% GST.
🚰 ZINC TUBES, PIPES & FITTINGS (HSN 7906)
HSN 7906 - Zinc Tubes, Pipes and Tube/Pipe Fittings
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7906 00 00 | Zinc tubes, pipes and tube or pipe fittings | 18% | Zinc tubes (specialized applications), zinc pipe fittings, zinc elbows, zinc couplings (rare, limited industrial use) |
📋 Note: Limited Use of Zinc Pipes
Unlike steel or copper pipes, zinc tubes and pipes (HSN 7906) have very limited applications due to zinc's brittleness and low melting point. Most "zinc pipes" in construction are actually galvanized steel pipes (Chapter 72), not pure zinc.
Rare Legitimate Uses of Zinc Tubes:
- 🔬 Laboratory specialized equipment
- ⚗️ Chemical processing (specific non-reactive applications)
- 🎨 Artistic/decorative installations
- 🔋 Battery component manufacturing
🔧 OTHER ARTICLES OF ZINC (HSN 7907)
HSN 7907 - Other Articles of Zinc
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7907 00 10 | Roofing sheets | 18% | Pure zinc roofing sheets, zinc architectural panels, zinc cladding (traditional European style) |
| 7907 00 20 | Gutters, roof capping, etc. | 18% | Zinc gutters, zinc downspouts, zinc roof cappings, zinc flashing, zinc ridge tiles |
| 7907 00 90 | Other articles | 18% | Die-cast zinc products, zinc hardware, zinc containers, zinc fasteners, zinc ornamental items, zinc weights |
🏡 Zinc Roofing - Premium Building Material
Pure zinc roofing sheets (HSN 7907 00 10) are a premium building material popular in European architecture, offering 80-100 years lifespan with minimal maintenance.
Advantages of Zinc Roofing at 18% GST:
- ⏱️ Longevity: 80-100 year lifespan (outlasts galvanized steel)
- 🛡️ Self-Healing: Natural patina protects against corrosion
- ♻️ 100% Recyclable: Sustainable building material
- 🎨 Aesthetic Appeal: Develops attractive blue-grey patina over time
- 🔇 Low Maintenance: No painting or coating required
- 🌡️ Thermal Expansion: Accommodates temperature changes without cracking
Cost Comparison (Per 100 sq ft):
| Material | Initial Cost | Lifespan | Cost per Year |
|---|---|---|---|
| Zinc Roofing | ₹25,000 + ₹4,500 GST (18%) | 80-100 years | ₹295-370/year |
| Galvanized Steel | ₹8,000 + ₹400 GST (5%) | 25-30 years | ₹270-335/year |
| Asbestos/Concrete | ₹5,000 + ₹1,400 GST (28%) | 20-25 years | ₹256-320/year |
Note: Despite higher initial cost, zinc roofing offers competitive lifetime value!
⚙️ GST 2.0 Impact on Chapter 79 Zinc Products
📊 Chapter 79: NO CHANGE in GST Rates (All Remain at 18%)
GST Rate Status (Updated Feb 2026):
Policy Rationale:
- ⚖️ Standard Rate Maintained: Zinc classified as non-essential industrial material
- 💰 Revenue Protection: 18% rate on specialty metals maintained for government revenue
- 🏭 Industrial Classification: Unlike household items (steel/aluminum utensils at 5%), zinc is purely industrial
- 🛡️ No Consumer Relief: Zinc products serve industrial/construction sectors, not household essentials
🛡️ GALVANIZING SERVICE - GST 2.0 MAJOR CHANGE
🚨 IMPORTANT: 12% Job Work Rate REMOVED (Effective Sept 22, 2025)
GST 2.0 Changes to Job Work/Manufacturing Services (SAC 9988):
Why Galvanizing Rate Increased:
- ⚖️ Galvanizing NOT in concessional 5% list (textiles, food, leather, pharma, printing, bricks, umbrellas)
- 🏭 Classified as "residual/general manufacturing job work" → 18% standard rate
- 📋 Government removed 12% mid-rate slab to simplify GST structure
- 💰 Affects galvanizing industry costs - all services now uniformly 18%
📊 CORRECTED Galvanizing GST Rate Structure (Feb 2026)
| Component/Service | Classification | GST Rate (2026) | Applicable When |
|---|---|---|---|
| Zinc Ingots (raw material) | HSN 7901 12 00 | 18% | Raw material cost (always 18%) |
| Raw Steel (to be galvanized) | HSN 7208/7209 | 5% | Base steel material |
| Galvanizing Service | SAC 9988 | 18% | ALL galvanizing services (from Sept 22, 2025) |
| Finished Galvanized Steel | HSN 7210/7212 | 5% | Final product (steel with zinc coating) |
💡 Practical Impact on Businesses:
Example: Construction Company getting steel galvanized
OLD Scenario (till Sept 21, 2025):
- Buy raw steel: ₹1,00,000 + ₹5,000 GST (5%) = ₹1,05,000
- Send to galvanizer for job work
- Pay galvanizing service: ₹20,000 + ₹2,400 GST (12%) = ₹22,400
- Pay for zinc consumed: ₹10,000 + ₹1,800 GST (18%) = ₹11,800
- Total Cost: ₹1,39,200 (Total GST: ₹9,200)
NEW Scenario (from Sept 22, 2025):
- Buy raw steel: ₹1,00,000 + ₹5,000 GST (5%) = ₹1,05,000
- Send to galvanizer for job work
- Pay galvanizing service: ₹20,000 + ₹3,600 GST (18%) = ₹23,600
- Pay for zinc consumed: ₹10,000 + ₹1,800 GST (18%) = ₹11,800
- Total Cost: ₹1,40,400 (Total GST: ₹10,400)
Impact: ₹1,200 additional cost (₹1,200 more GST on service)
ITC Available: If GST-registered, full ITC can be claimed to offset output GST
🔍 Zinc vs Other Metals - GST Comparison
| Metal | Raw Material GST | Scrap GST | Policy Logic |
|---|---|---|---|
| Steel (Ch 72-73) | 5% | 5% | Construction essential, infrastructure support, economic stimulus |
| Aluminium (Ch 76) | 18% | 18% | Household utensils (5%), industrial products (18%), mixed policy |
| Copper (Ch 74) | 18% | 18% | Non-ferrous specialty metal, standard rate |
| Lead (Ch 78) | 18% | 18% | Toxic heavy metal, industrial-only use, safety premium |
| Zinc (Ch 79) | 18% | 18% | Non-ferrous specialty metal, galvanizing/industrial use |
| Tin (Ch 80) | 18% | 18% | Non-ferrous specialty metal, standard rate |
❓ Frequently Asked Questions (FAQs) - HSN Chapter 79
Answer: ALL zinc products under Chapter 79 attract uniform 18% GST (UNCHANGED in GST 2.0).
Complete Zinc Products GST Rate List:
- ⚪ Unwrought zinc (ingots, alloys): 18% GST
- ⚪ Zinc waste and scrap: 18% GST
- ⚪ Zinc dust, powders, flakes: 18% GST
- ⚪ Zinc bars, rods, wire: 18% GST
- ⚪ Zinc sheets, plates, foil: 18% GST
- ⚪ Zinc tubes, pipes, fittings: 18% GST
- ⚪ Other zinc articles (die-cast, roofing): 18% GST
Why Uniform 18% GST on Zinc?
- ⚖️ Zinc is classified as non-essential industrial/construction material
- 🏭 No household applications (unlike steel/aluminum utensils)
- 🛡️ Primarily used in galvanizing, die-casting, industrial coatings
- 💰 Standard rate maintained for government revenue on specialty metals
No Rate Changes in GST 2.0: While household steel and aluminum utensils received relief (12% → 5%), zinc products remained at 18% as they serve only industrial/construction purposes.
Answer: Galvanizing service attracts 18% GST (from September 22, 2025). The previous 12% concessional rate was removed in GST 2.0.
Complete Galvanizing GST Structure (Updated Feb 2026):
| Component | HSN/SAC | GST Rate |
|---|---|---|
| Zinc Ingots (raw material) | HSN 7901 12 00 | 18% |
| Raw Steel (to be galvanized) | HSN 7208/7209 | 5% |
| Galvanizing Service (ALL types) | SAC 9988 | 18% |
| Finished Galvanized Steel | HSN 7210/7212 | 5% |
What Changed in GST 2.0 (Sept 22, 2025):
- ❌ OLD: 12% GST on job work galvanizing (if principal is registered)
- ✅ NEW: 18% GST on ALL galvanizing services (whether registered or unregistered)
- 📋 Reason: Galvanizing not included in 5% concessional list (textiles, food, leather, pharma only)
- 🏭 Impact: Increased cost for galvanizing industry, but ITC available for registered businesses
ITC Consideration: Registered businesses can claim full 18% ITC on galvanizing service to offset output GST on final sales.
Answer: Galvanized steel sheets (steel with zinc coating) are classified under Chapter 72 at 5% GST, while pure zinc sheets are under Chapter 79 at 18% GST.
⚠️ Critical Classification Difference:
| Product | Composition | HSN Code | GST Rate |
|---|---|---|---|
| Galvanized Steel Sheets | Steel (99%) + Zinc coating (1%) | 7210/7212 | 5% |
| Pure Zinc Sheets | Zinc (99.5%+) | 7905 00 00 | 18% |
How to Identify for GST Classification:
- 🔍 Galvanized Steel: Base material is steel (magnetic), zinc is just a thin coating (0.02-0.1mm), used for roofing/construction
- 🔍 Pure Zinc Sheets: Entire sheet is zinc metal (non-magnetic), thicker (0.6-1.5mm), premium architectural roofing material
- 💰 Price Indicator: Galvanized steel ~₹60-80/sq ft, Pure zinc sheets ~₹250-300/sq ft
- ⏱️ Lifespan: Galvanized steel 25-30 years, Pure zinc 80-100 years
Common Mistake: Many people wrongly call galvanized steel "zinc sheets" - ensure correct HSN code on purchase invoices to claim proper ITC!
Answer: Zinc scrap and recycled zinc attract 18% GST (HSN 7902 00 00), significantly higher than steel scrap's 5% rate.
Types of Zinc Scrap at 18% GST:
- ♻️ Zinc Dross: Surface impurities from galvanizing baths
- ♻️ Die-Casting Scrap: Runners, gates, rejected castings from Zamak production
- ♻️ Galvanizing Zinc Scrap: Bottom dross from hot-dip galvanizing
- ♻️ Zinc Ash: Oxidized zinc from smelting operations
- ♻️ Zinc Skimmings: Top layer removed from molten zinc
- ♻️ Battery Zinc Scrap: Extracted zinc from dismantled batteries
- ♻️ Zinc Turnings: Machining waste from zinc fabrication
Zinc vs Steel Scrap - GST Rate Disparity:
| Scrap Type | GST Rate | Policy Reason |
|---|---|---|
| Steel Scrap | 5% | Construction & infrastructure stimulus |
| Zinc Scrap | 18% | Non-ferrous specialty metal, no policy relief |
Impact on Zinc Recycling Industry:
- 💰 Higher input cost (18% GST on scrap procurement)
- 🏭 Affects competitiveness of secondary zinc vs primary zinc
- ♻️ Still economically viable due to energy savings (recycling uses 95% less energy than primary production)
- ⚖️ Registered recyclers can claim ITC to offset output GST
Answer: Yes, ITC on zinc products is generally available for business use, subject to GST rules and usage restrictions.
✅ ITC Available (Common Scenarios):
- Galvanizing Industry: Zinc ingots purchased for hot-dip galvanizing operations (manufacturing activity)
- Die-Casting: Zamak alloys purchased for die-casting manufacturing (automobile parts, hardware)
- Paint/Coating Manufacturers: Zinc dust purchased for anti-corrosion primer production
- Brass Manufacturing: Zinc purchased as alloying element for brass production
- Construction Companies: Zinc sheets/roofing for commercial projects (can claim if output is taxable)
- Scrap Dealers: Zinc scrap purchased for recycling and resale
- Battery Manufacturers: Zinc anodes/cans for battery production
❌ ITC Blocked/Restricted (Scenarios):
- Immovable Property: Zinc roofing permanently embedded in building structure - blocked under Section 17(5)(c) unless for plant/machinery
- Non-Taxable Supplies: If your output supplies are exempt/non-GST, ITC not available
- Personal Use: Zinc products for non-business purposes
- Blocked Categories: Motor vehicles (unless specified exceptions), personal consumption
Special Scenario: Galvanizing Service ITC
- ✅ Fully Available: If you're a GST-registered business sending steel for galvanizing, you can claim full 18% ITC on galvanizing service
- ⚖️ Important: Service must be used for furtherance of business (making taxable supplies)
- 📋 Documentation: Maintain proper invoices showing SAC 9988 and 18% GST
Answer: Zinc oxide and zinc chemicals are NOT classified under Chapter 79 - they fall under Chapter 28 (Inorganic Chemicals) with 18% GST.
⚠️ Important Classification Distinction:
| Product | HSN Code | Chapter | GST Rate |
|---|---|---|---|
| Metallic Zinc (ingots, sheets) | 7901-7907 | Chapter 79 | 18% |
| Zinc Oxide (ZnO) | 2817 00 00 | Chapter 28 | 18% |
| Zinc Sulfate (ZnSO₄) | 2833 29 30 | Chapter 28 | 18% |
| Zinc Chloride (ZnCl₂) | 2827 39 00 | Chapter 28 | 18% |
| Zinc Dust (metallic) | 7903 10 00 | Chapter 79 | 18% |
Key Distinction - Metal vs Chemical:
- 🔲 Chapter 79 (Metallic Zinc): Elemental zinc in metallic form - ingots, sheets, powder, alloys
- ⚗️ Chapter 28 (Zinc Compounds): Zinc combined with other elements - oxides, sulfates, chlorides, carbonates
- 💡 Exception: Zinc dust/powder (still metallic) stays in Chapter 79, but zinc oxide (chemical compound) goes to Chapter 28
Common Zinc Chemicals Applications:
- Zinc Oxide: Rubber manufacturing, paints, cosmetics, pharmaceuticals, sunscreen
- Zinc Sulfate: Agriculture (fertilizers), animal feed supplements, zinc deficiency treatment
- Zinc Chloride: Soldering flux, wood preservatives, deodorants
- Zinc Carbonate: Pigments, pharmaceutical excipients
Answer: Zamak (zinc-aluminum-magnesium-copper) die-casting alloys attract 18% GST under HSN 7901 20 00 (zinc alloys).
What is Zamak?
- 🔧 Composition: Zinc-based alloy with aluminum (4%), magnesium (0.04%), copper (0.7-3%)
- 🏭 Purpose: High-pressure die-casting to produce complex metal parts
- 💪 Properties: Excellent castability, good strength, superior surface finish, dimensional stability
- 💰 Cost-Effective: Cheaper than brass/bronze, better properties than pure zinc
Common Zamak Grades (All at 18% GST):
| Grade | Al% | Cu% | Applications |
|---|---|---|---|
| Zamak 3 | 4% | 0% | General purpose, hardware, toys, automotive trim |
| Zamak 5 | 4% | 1% | Higher strength, door handles, gears, automotive parts |
| Zamak 7 | 4% | 0% | Highest ductility, electrical components, flexible applications |
| ZA-8 | 8.4% | 1% | Superior strength, bearing applications, heavy-duty parts |
Industries Using Zamak Die-Casting (18% GST Input):
- 🚗 Automotive: Door handles, window regulators, seat belt components, emblems
- 🏠 Hardware: Door locks, cabinet handles, bathroom fittings, hinges
- 📱 Electronics: Device housings, connectors, heat sinks, EMI/RFI shielding
- 🎮 Consumer Goods: Toys, sporting goods, zippers, jewelry findings
- 🔧 Industrial: Gears, levers, small machinery components
ITC Claim: Die-casting manufacturers can claim full 18% ITC on Zamak ingots as manufacturing input!
Answer: Pure zinc roofing sheets attract 18% GST (HSN 7907 00 10), while galvanized steel roofing sheets attract only 5% GST (HSN 7210).
Roofing Material GST Comparison:
| Roofing Material | HSN Code | GST Rate | Typical Lifespan |
|---|---|---|---|
| Pure Zinc Sheets | 7907 00 10 | 18% | 80-100 years |
| Galvanized Steel (GI) | 7210/7212 | 5% | 25-30 years |
| Galvalume (Al-Zn coated) | 7210 | 5% | 30-40 years |
| Asbestos/Cement Sheets | 6811 | 28% | 20-25 years |
| Clay Roof Tiles | 6905 | 12% | 50-100 years |
Why Choose Zinc Roofing Despite 18% GST?
- ⏱️ Superior Lifespan: 80-100 years vs 25-30 for GI sheets (lifetime cost-effective)
- 🛡️ Self-Healing: Natural patina seals minor scratches and provides continuous protection
- ♻️ 100% Recyclable: Sustainable, can be recycled indefinitely without quality loss
- 🎨 Aesthetic Appeal: Develops attractive blue-grey patina, premium architectural look
- 🔇 Zero Maintenance: No painting, no coating required for entire lifespan
- 🌡️ Thermal Performance: Excellent thermal expansion accommodation
Price Reality Check (Per 100 sq ft installed):
- Zinc Roofing: ₹25,000 + ₹4,500 GST = ₹29,500 (lasts 80-100 years = ₹295-370/year)
- GI Sheets: ₹8,000 + ₹400 GST = ₹8,400 (lasts 25-30 years = ₹270-335/year)
- Verdict: Zinc's higher upfront cost is offset by 3x longer lifespan and zero maintenance!
Answer: Zinc anodes (sacrificial anodes) for cathodic protection attract 18% GST under HSN 7904 00 00 (zinc bars/rods).
What are Zinc Anodes?
- ⚡ Purpose: Prevent corrosion of steel structures by sacrificial oxidation
- 🛡️ Mechanism: Zinc corrodes preferentially, protecting steel (cathodic protection)
- 🔬 Electrochemistry: Zinc is more electronegative than steel, acts as anode in corrosion cell
- 💰 Cost-Effective: Cheaper than replacing corroded steel structures
Common Applications of Zinc Anodes (18% GST):
| Application | Anode Type | Typical Lifespan |
|---|---|---|
| Ship Hulls | Bolt-on zinc anodes | 1-2 years (marine environment) |
| Water Heaters/Boilers | Threaded zinc rod | 3-5 years (freshwater) |
| Underground Pipelines | Buried zinc anodes | 10-20 years (soil) |
| Offshore Platforms | High-capacity zinc anodes | 5-10 years (seawater) |
| Heat Exchangers | Zinc pencil anodes | 1-3 years (depending on use) |
Zinc vs Magnesium vs Aluminum Anodes:
| Anode Material | Best Environment | GST Rate |
|---|---|---|
| Zinc Anodes | Seawater, brackish water | 18% (HSN 7904) |
| Magnesium Anodes | Freshwater, soil, high resistivity | 18% (HSN 8104) |
| Aluminum Anodes | Seawater, long-life applications | 18% (HSN 7606) |
ITC for Businesses: Marine operators, pipeline companies, industrial facilities can claim 18% ITC on zinc anodes as maintenance/operational input!
Answer: NO - Zinc batteries and dry cells are NOT classified under Chapter 79. They fall under Chapter 85 (HSN 8506) with 18% GST.
⚠️ Important Battery Classification:
| Product | HSN Code | Chapter | GST Rate |
|---|---|---|---|
| Zinc-Carbon Dry Cells | 8506 10 | Chapter 85 | 18% |
| Alkaline Batteries (zinc anode) | 8506 10 | Chapter 85 | 18% |
| Zinc-Air Batteries | 8506 60 | Chapter 85 | 18% |
| Zinc Sheet for Battery Cans | 7905 00 00 | Chapter 79 | 18% |
| Zinc Powder for Batteries | 7903 10 00 | Chapter 79 | 18% |
What Falls Under Chapter 79:
- ✅ Raw zinc materials: Zinc sheets, powders used as battery manufacturing inputs (HSN 7903/7905)
- ✅ Zinc anodes (standalone): Sacrificial anodes for cathodic protection (HSN 7904)
- ❌ Assembled batteries: Complete zinc-based batteries go to Chapter 85 (HSN 8506)
- ❌ Battery waste: Used batteries classified as e-waste (HSN 8548)
Battery Manufacturing Input Chain:
- 📥 Step 1: Buy zinc powder (HSN 7903) at 18% GST - Chapter 79
- ⚙️ Step 2: Buy zinc sheets for cans (HSN 7905) at 18% GST - Chapter 79
- 🏭 Step 3: Manufacture zinc-carbon batteries
- 📤 Step 4: Sell finished batteries (HSN 8506) at 18% GST - Chapter 85
- 💰 ITC: Claim input GST on zinc materials to offset output GST on batteries
Common Battery Types with Zinc:
- 🔋 Zinc-Carbon (Leclanché): Standard AA/AAA/D cells, torch batteries
- 🔋 Alkaline (Zinc-MnO₂): High-performance AA/AAA, longer life
- 🔋 Zinc-Air: Hearing aids, medical devices, button cells
- 🔋 Zinc-Silver Oxide: Watches, calculators, precision devices
🔗 Explore Related HSN Chapters
💡 Key Takeaways - HSN Chapter 79
- ⚪ Uniform 18% GST on all zinc products (unwrought, scrap, sheets, alloys, articles)
- 🚨 Galvanizing Service: NOW 18% GST (12% rate removed in GST 2.0 from Sept 22, 2025)
- 🏗️ Classification Critical: Galvanized steel sheets (5%) ≠ Pure zinc sheets (18%)
- ♻️ Zinc Scrap: 18% GST (higher than steel scrap at 5%)
- 🔧 Zamak Alloys: Die-casting alloys at 18% GST (HSN 7901 20 00)
- 🏡 Premium Roofing: Zinc roofing at 18% GST offers 80-100 year lifespan
- ⚡ Cathodic Protection: Zinc anodes at 18% GST for corrosion prevention
- 🔋 Batteries NOT Included: Zinc batteries under Chapter 85, not Chapter 79
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