Metal cable trays, including steel and aluminum types, are classified under Chapter 73 of the HSN system, which covers articles of iron or steel. Specifically, the heading 7326 applies to "other fabricated iron or steel articles," and the subheading 7326.90 is designated for cable trays and similar fabricated components used to support electrical cables .
For Indian GST purposes, metal cable trays are generally taxed at 18%, reflecting their categorization as electrical support structures . Correct HSN classification ensures accurate tax calculation, eligibility for Input Tax Credit (ITC), and compliance with invoicing requirements.
Cable tray systems often include bends, tees, reducers, and supports, which are considered part of the fabricated metal structure and typically fall under the same HSN code 7326.90 . These components are used in industrial, commercial, and residential electrical installations to organize and protect cables, improve maintenance access, and reduce fire hazards.
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