Question

 Kindly Provide the HSN code and GST rate on the following:-
1. Aluminum empty tubes like used for toothpaste, shampoos etc
2. plastic empty tubes like used for toothpaste , shampoos etc
3. bathing soap

Answer

HSN codes and GST rates of the following products are as follows:

1. Aluminum empty tubes like used for toothpaste, shampoos etc
 

7612

 18%

Aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment

2. Plastic empty tubes like used for toothpaste , shampoos etc

3923

 18%

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 

3. Bathing Soap

3401

 18%

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent

These classification are given for the products. If you are dealing with used empty tubes then it will be classified under chapter heading of scrap of relevant material.


Note There is no separate chapter heading for packing material of aluminum except 7611 or 7613 so we find 7612 as most suitable heading for tube

(Reply dt. 06.06.2018)