🟤 HSN Chapter 80: Tin and Articles Thereof - GST Rates 2026

Answer: ALL tin products under Chapter 80 attract uniform 18% GST (UNCHANGED in GST 2.0).

Complete Tin Products GST Rate List:

• 🟤 Unwrought tin (refined, alloys): 18% GST
• 🟤 Tin waste and scrap: 18% GST
• 🟤 Tin bars, rods, wire: 18% GST
• 🟤 Tin sheets, plates, foil: 18% GST
• 🟤 Tin tubes, pipes, fittings: 18% GST
• 🟤 Tin foil, powder, flakes: 18% GST
• 🟤 Tin solder and other articles: 18% GST

Why Uniform 18% GST on Tin?

• ⚖️ Tin is classified as specialty industrial material (expensive, limited use)
• 🏭 Primary uses: Solder for electronics, tinplate for food cans (industrial applications)
• 💰 High cost per kg (Rs 2,000-2,500) makes it specialty metal, not mass consumption
• 📊 No household essential uses (unlike steel utensils or aluminum foil)

No Rate Changes in GST 2.0: While household steel and aluminum utensils received relief (12% to 5%), tin products remained at 18% as they serve only industrial/electronics manufacturing purposes.

Answer: Tin solder attracts 18% GST (HSN 8007 00 10), whether lead-based or lead-free variants.

Complete Solder GST Rate List:

Solder Application Industries (All at 18% GST Input):

• 📱 Electronics Manufacturing: PCB assembly, mobile phones, computers, LED lights
• 🚗 Automotive: Wiring harnesses, electronic control units, sensors
• 🏠 Plumbing: Pipe joints, fittings (lead-free solder mandatory for potable water)
• ⚡ Electrical: Cable splicing, terminal connections, electrical boxes
• 🎨 Jewelry: Silver soldering for precious metal joining

ITC Claim: Electronics manufacturers, plumbers, and electrical contractors can claim full 18% ITC on solder purchases as manufacturing/service input!

Answer: Tinplate (steel with tin coating) is classified under Chapter 72 at 5% GST, while pure tin sheets are under Chapter 80 at 18% GST.

⚠️ Critical Classification Difference:

How to Identify for GST Classification:

• 🔍 Tinplate: Steel base (magnetic), extremely thin tin coating (0.5-2 microns), used for food/beverage cans
• 🔍 Pure Tin Sheets: 100% tin metal (non-magnetic when pure), thicker, expensive, rare decorative uses
• 💰 Price Indicator: Tinplate Rs 60-80/kg, Pure tin sheets Rs 2,000-2,500/kg
• 📦 Application: 99% of food cans use tinplate (Chapter 72), pure tin sheets rarely used

Common Mistake: Food can manufacturers should use HSN 7210 (tinplate at 5% GST), not HSN 8004 (pure tin at 18% GST)!

Answer: Tin scrap and recycled tin attract 18% GST (HSN 8002 00 00), higher than steel scrap's 5% rate.

Types of Tin Scrap at 18% GST:

• ♻️ Tinplate Scrap: Used food cans, beverage containers (steel with tin coating)
• ♻️ Solder Waste: PCB assembly dross, solder wire remnants, SMT solder paste
• ♻️ Tin Dross: Surface skimmings from tin smelting/refining operations
• ♻️ Pewter Scrap: Old pewter items, figurines, tableware
• ♻️ Bronze Scrap: High-tin bronze alloys (statues, bearings)
• ♻️ Babbitt Scrap: Bearing metal waste from machinery maintenance

Tin Recycling Economics:

Impact of 18% GST: Despite higher GST on scrap vs steel (5%), tin recycling remains economically viable due to high metal value. ITC available for registered recyclers to offset output GST.

Answer: Yes, ITC on tin products is generally available for business use, subject to GST rules.

✅ ITC Available (Common Scenarios):

• Electronics Manufacturing: Tin solder purchased for PCB assembly, mobile phone production
• Plumbing Services: Solder for pipe joints, fittings installation (if GST registered)
• Tinplate Manufacturing: Unwrought tin purchased for electrolytic tinning of steel
• Jewelry Making: Silver solder for precious metal joining (registered jewelers)
• Food Can Manufacturing: Tinplate purchased for can production (Chapter 72 at 5%, ITC available)
• Pewter Crafts: Tin alloys purchased for decorative item manufacturing
• Recycling Industry: Tin scrap purchased for recovery and resale

❌ ITC Blocked/Restricted (Scenarios):

• Non-Taxable Supplies: If your output supplies are exempt/non-GST, ITC not available
• Personal Use: Tin products for non-business purposes (hobbyist soldering)
• Blocked Categories: Activities specifically blocked under Section 17(5) CGST Act

Special Case: Electronics Repair Shops

• ✅ GST Registered Repair Service: Can claim 18% ITC on solder purchases
• ❌ Unregistered Repair Shop: Cannot claim ITC, effective solder cost includes 18% GST
• 💡 Pro Tip: Register under GST if annual turnover exceeds Rs 20 lakh to claim ITC benefits

Answer: Pewter is a tin alloy (85-99% tin + antimony + copper) that attracts 18% GST under HSN 8007 00 90 (other tin articles).

What is Pewter?

• 🎨 Composition: Traditional pewter is 85-99% tin, 5-10% antimony, 1-2% copper (lead-free modern pewter)
• ✨ Properties: Silvery appearance, low melting point (170-230°C), easily cast into decorative items
• 🏺 History: Used since ancient times for tableware, religious items, decorative objects
• ⚠️ Old Pewter Warning: Antique pewter (pre-1970) may contain lead, not food-safe!

Common Pewter Products at 18% GST:

Pewter vs Similar Materials:

• 🆚 Silver: Much more expensive (Rs 80,000/kg vs Rs 2,000/kg for pewter), tarnishes faster
• 🆚 Stainless Steel: Harder, more durable, but lacks pewter's traditional antique appearance
• 🆚 Aluminum: Lighter, cheaper, but less prestigious and different working properties

Answer: NO! Despite the common name "tin foil," household kitchen foil is actually ALUMINUM foil (HSN 7607 at 18% GST), NOT tin foil (HSN 8006 at 18% GST).

⚠️ Historical Confusion Explained:

• 📜 Before 1910: Actual tin foil was used for food wrapping (expensive, limited availability)
• 🔄 1910s Onwards: Aluminum replaced tin for foil production (cheaper, better properties)
• 💬 Name Stuck: People continued calling it "tin foil" even though it's aluminum
• ✅ Modern Reality: 99.9% of household "tin foil" is actually aluminum foil

Correct Classification for GST:

How to Identify:

• 🔍 Weight: Aluminum foil is lighter (density 2.7 g/cm³ vs tin 7.3 g/cm³)
• 🔍 Price: Aluminum foil Rs 300-500 per roll, actual tin foil would cost Rs 15,000+ per roll!
• 🔍 Packaging: All commercial kitchen foil brands specify "aluminum foil" on packaging

Important for Retailers: Stock aluminum foil under HSN 7607, not HSN 8006!

Answer: Tin-plated steel (tinplate) is classified under Chapter 72 (Iron & Steel), NOT Chapter 80 (Tin). GST rates vary: tinplate sheets 5%, tin cans 18%.

⚠️ Critical Classification Rules:

Classification Logic (GST Rules):

• ⚖️ Rule: Classification based on BASE MATERIAL, not coating
• 🔍 Tinplate: Steel base (99.5%) + thin tin coating (0.5%) = Classified as STEEL (Chapter 72)
• 🔍 Tin Sheets: 100% tin metal = Classified as TIN (Chapter 80)
• 📋 Food Cans: Made from tinplate (steel), but as FABRICATED CONTAINER = Chapter 73 (18% GST)

Practical Examples for Businesses:

• 🏭 Tinplate Manufacturer: Buys steel (5% GST), applies tin coating, sells tinplate (5% GST)
• 🥫 Can Manufacturer: Buys tinplate sheets (5% GST), fabricates cans, sells cans (18% GST)
• 🍴 Utensil Maker: Buys tin-plated steel sheets (5%), makes kitchen utensils (5% GST from Sept 2025)

ITC Flow: All GST on inputs can be claimed as ITC by registered manufacturers!

Answer: Bronze classification depends on tin content. High-tin bronze may fall under Chapter 80, but most bronze is classified under Chapter 74 (Copper) as copper is the primary element.

Bronze Classification Rules:

Classification Principle:

• ⚖️ Primary Element Rule: Alloy classified by whichever element is present in HIGHEST proportion
• 🔍 Standard Bronze: 88% copper + 12% tin = Classified under COPPER (Chapter 74)
• 🔍 Rare Exception: If tin content exceeds 50%, may classify under TIN (Chapter 80)
• 📋 Practical Reality: 99% of bronze is Chapter 74 (copper-based), Chapter 80 classification extremely rare

Common Bronze Products & HSN Codes:

• 🎨 Bronze Statues/Sculptures: HSN 7419 99 (Copper articles) - 18% GST
• 🔔 Bronze Bells: HSN 7419 99 (Copper articles) - 18% GST
• ⚙️ Bronze Bearings/Bushings: HSN 7419 99 (Copper articles) - 18% GST
• 🚪 Bronze Door Hardware: HSN 7419 99 (Copper articles) - 18% GST

For GST Purposes: Unless specifically manufactured as high-tin alloy (rare), classify bronze under Chapter 74 (Copper)!

Answer: Tin CHEMICALS (tin oxide, tin chloride, organotin compounds) are NOT classified under Chapter 80. They fall under Chapter 28 (Inorganic Chemicals) or Chapter 29 (Organic Chemicals).

⚠️ Important Classification Distinction:

Key Distinction - Metal vs Chemical:

• 🔲 Chapter 80 (Metallic Tin): Elemental tin in metallic form - ingots, sheets, solder, pewter
• ⚗️ Chapter 28/29 (Tin Compounds): Tin chemically combined with other elements - oxides, chlorides, organotins

Common Tin Chemicals & Applications:

• Tin Oxide (SnO₂): Glass coating (conductive), ceramic glazes, gas sensors, electrode materials
• Tin Chloride (SnCl₂): Reducing agent, textile mordant, silvering mirrors, tin electroplating bath
• Organotin (R-Sn compounds): PVC heat stabilizers, wood preservatives, marine antifouling paints
• Tin Sulfide (SnS): Solar cell materials, decorative gold coating (mosaic gold)

For GST Purposes: Metallic tin products = Chapter 80 (18% GST). Tin chemical compounds = Chapter 28/29 (18% GST). Same rate, different classification!