Tax Classification of Cable Trays

The most widely used HSN code for steel cable trays is 73089090, while aluminum and plastic trays have separate codes under 76109090 and 39259090, respectively.Classification by MaterialSteel Cable Trays: Steel cable trays, including galvanized or stainless steel, are treated as structural components for supporting electrical cables. They are classified under HSN 73089090, which covers "Other structures and parts of structures of iron or steel" and typically attract an 18% GST in India . Aluminum Cable Trays: Aluminum trays fall under HSN 76109090, which includes "Other structures and parts of structures of aluminum." These are also generally taxed at 18% GST . Plastic or FRP Cable Trays: Plastic cable trays, such as PVC or fiberglass reinforced plastic (FRP), are classified under HSN 39259090, which covers "Other builders' ware of plastics, not elsewhere specified or included" . The GST rate is typically 18%.Key ConsiderationsCable trays are considered support structures, not electrical conductors, so they are classified based on material and structural function, not electrical properties .The same tray may have different HSN codes depending on whether it is metallic, aluminum, or plastic.Accessories like bends, tees, reducers, and supports are generally included under the same HS code as the main tray material .Accurate classification ensures GST compliance, correct invoicing, and proper import/export documentation .Summary TableMaterialHSN/HS CodeGST RateSteel (iron/steel)7308909018%Aluminum7610909018%Plastic/FRP3925909018%Using the correct HSN code based on material and function is essential for compliance with GST regulations and international trade standards .