Explore GST rates and HSN codes for Hinges, Boards, Locks, and Bells in this comprehensive guide. Unlock compliance insights seamlessly!
GST Rate and HSN Codes – Overview
This article tackles GST Rate and HSN codes for Chapter 83’s assorted base metal goods. Heads-up! While most base metal parts stick with their parent article for classification, some exceptions lurk in Chapters 73 and 74-81. And for “castors” under heading 8302, size matters 75mm diameter max (including tires) or, if bigger, a less-than-30mm wheel/tire width.
GST Rate and HSN Codes:
| HSN Code | HSN Item Description | Policy | Policy Conditions | GST Rate in Percentage |
| 8301 | PADLOCKS AND LOCKS (KEY, COMBINATION OR ELECTRICALLY OPERATED), OF BASE METAL; CLASPS AND FRAMES WITH CLASPS, INCORPORATING LOCKS, OF BASE METAL; KEYS FOR ANY OF THE FOREGOING ARTICLES, OF BASE METAL | |||
| 8301 10 00 | Padlocks | Free | 18 | 18 |
| 8301 20 00 | Locks of a kind used for motor vehicles | Free | 18 | 18 |
| 8301 30 00 | Locks of a kind used for furniture | Free | 18 | 18 |
| 8301 40 | Other locks: | |||
| 8301 40 10 | Combination locks | Free | 18 | 18 |
| 8301 40 90 | Other | Free | 18 | 18 |
| 8301 50 00 | Clasps and frames with clasps, incorporating locks | Free | 18 | 18 |
| 8301 60 00 | Parts | Free | 18 | 18 |
| 8301 70 00 | Keys presented separately | Free | 18 | 18 |
| 8302 | BASE METAL MOUNTINGS, FITTINGS AND SIMILAR ARTICLES SUITABLE FOR FURNITURE, DOORS, STAIRCASES, WINDOWS, BLINDS, COACHWORK, SADDLERY, TRUNKS, CHESTS, CASKETS OR THE LIKE; BASE METAL HAT- RACKS, HAT-PEGS, BRACKETS AND SIMILAR FIXTURES; CASTORS WITH MOUNTINGS OF BASE METAL; AUTOMATIC DOOR CLOSURES OF BASE METAL | |||
| 8302 10 | Hinges: | |||
| 8302 10 10 | Of steel | Free | 28 | 28 |
| 8302 10 20 | Of brass | Free | 28 | 28 |
| 8302 10 90 | Other | Free | 28 | 28 |
| 8302 20 00 | Castors | Free | 28 | 28 |
| 8302 30 | Other mountings, fittings and similar articles suitable for motor vehicles: | |||
| 8302 30 10 | Curve drive stakes | Free | 28 | 28 |
| 8302 30 90 | Other | Free | 28 | 28 |
| Other mountings, fittings and similar articles: | ||||
| 8302 41 | Suitable for buildings: | |||
| 8302 41 10 | Fittings for doors and windows | Free | 28 | 28 |
| 8302 41 20 | Tower bolts | Free | 28 | 28 |
| 8302 41 90 | Other | Free | 28 | 28 |
| 8302 42 00 | Other, suitable for furniture | Free | 28 | 28 |
| 8302 49 00 | Other | Free | 28 | 28 |
| 8302 50 00 | Hat-racks, hat-pegs, brackets and similar fixtures | Free | 28 | 28 |
| 8302 60 00 | Automatic door closers | Free | 28 | 28 |
| 8303 00 00 | Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong rooms, cash or deed boxes and the like, of base metal | Free | 28 | 28 |
| 8304 00 00 | Filing, cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 | Free | 28 | 28 |
| 8305 | FITTINGS FOR LOOSE-LEAF BINDERS OR FILES, LETTER CLIPS, LETTER CORNERS, PAPER CLIPS, INDEXING TAGS AND SIMILAR OFFICE ARTICLES, OF BASE METAL; STAPLES IN STRIPS (FOR EXAMPLE, FOR OFFICES, UPHOLSTERY, PACKAGING), OF BASE METAL | |||
| 8305 10 00 | Fittings for looseleaf binders or files | Free | 28 | 28 |
| 8305 20 00 | Staples in strips | Free | 28 | 28 |
| 8305 90 | Other, including parts: | |||
| 8305 90 10 | Pins (other than those of heading 7317) | Free | 28 | 28 |
| 8305 90 20 | Clips | Free | 28 | 28 |
| 8305 90 90 | Other | Free | 28 | 28 |
| 8306 | BELLS, GONGS AND THE LIKE, NON- ELECTRIC, OF BASE METAL; STATUETTES AND OTHER ORNAMENTS, OF BASE METAL; PHOTOGRAPH, PICTURE OR SIMILAR FRAMES, OF BASE METAL; MIRRORS OF BASE METAL | |||
| 8306 10 00 | Bells, gongs and the like | Free | 18 | 18 |
| Statuettes and other ornaments: | ||||
| 8306 21 | Plated with precious metal: | |||
| 8306 21 10 | Statuettes | Free | 18 | 18 |
| 8306 21 20 | Trophies | Free | 18 | 18 |
| 8306 21 90 | Other | Free | 18 | 18 |
| 8306 29 | Other: | |||
| 8306 29 10 | Statuettes | Free | 18 | 18 |
| 8306 29 20 | Trophies | Free | 18 | 18 |
| 8306 29 90 | Other | Free | 18 | 18 |
| 8306 30 00 | Photograph, picture or similar frames; mirrors | Free | 18 | 18 |
| 8307 | FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT FITTINGS | |||
| 8307 10 00 | Of iron or steel | Free | 18 | 18 |
| 8307 90 00 | Of other base metal | Free | 18 | 18 |
| 8308 |
CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE- CLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF BASE METAL, OF A KIND USED FOR CLOTHING OR CLOTHING ACCESSORIES, FOOTWEAR, JEWELLERY, WRIST WATCHES, BOOKS, AWNINGS, LEATHER GOODS, TRAVEL GOODS OR SADDLERY OR FOR OTHER MADE UPARTICLES; TUBULAR OR BIFURCATED RIVETS, OF BASE METAL; BEADS AND SPANGLES, OF BASE METAL |
|||
| 8308 10 | Hooks, eyes and eyelets: | |||
| 8308 10 10 | Hooks and eyes | Free | 28 | 28 |
| Eyelets: | ||||
| 8308 10 21 | For footwear | Free | 28 | 28 |
| 8308 10 29 | Other | Free | 28 | 28 |
| 8308 20 00 | Tubular or bifurcated rivets | Free | 28 | 28 |
| 8308 90 | Other, including parts: | |||
| Buckles: | ||||
| 8308 90 11 | For footwear | Free | 28 | 28 |
| 8308 90 19 | Other | Free | 28 | 28 |
| 8308 90 20 | Imitation zari spangles | Free | 28 | 28 |
| Beads and spangles of base metal: | ||||
| 8308 90 31 | For garments, made-ups, knitwear, plastic and leather goods | Free | 28 | 28 |
| 8308 90 39 | Other | Free | 28 | 28 |
| 8308 90 40 | Fittings for travel requisites & leather goods | Free | 28 | 28 |
| Other: | ||||
| 8308 90 91 | For garments, made-ups, knitwear, plastic and leather goods | Free | 28 | 28 |
| 8308 90 99 | Other | Free | 28 | 28 |
| 8309 | STOPPERS, CAPS AND LIDS (INCLUDING CROWN CORKS, SCREW CAPS AND POURING STOPPERS), CAPSULES FOR BOTTLES, THREADED BUNGS, BUNG COVERS, SEALS AND OTHER PACKING ACCESSORIES, OF BASE METAL | |||
| 8309 10 00 | Crown corks | Free | 18 | 18 |
| 8309 90 | Other: | |||
| 8309 90 10 | Pilfer proof caps for packaging, all sorts, with or without washers or other fittings of cork, rubber, polyethene or any other material | Free | 18 | 18 |
| 8309 90 20 | Aluminium caps, seals, capsules & closers | Free | 18 | 18 |
| 8309 90 30 | Other seals | Free | 18 | 18 |
| 8309 90 90 | Other | Free | 18 | 18 |
| 8310 | SIGN-PLATES, NAME-PLATES, ADDRESS-PLATES AND SIMILAR PLATES, NUMBERS, LETTERS AND OTHER SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF HEADING 9405 | |||
| 8310 00 | Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405: | |||
| 8310 00 10 | Enamel iron signboard | Free | 28 | 28 |
| 8310 00 90 | Other | Free | 28 | 28 |
| 8311 | WIRE, RODS, TUBES, PLATES, ELECTRODES AND SIMILAR PRODUCTS, OF BASE METAL OR OF METAL CARBIDES, COATED OR CORED WITH FLUX MATERIAL, OF A KIND USED FOR SOLDERING, BRAZING, WELDING OR DEPOSITION OF METAL OR METAL CARBIDES; WIRE AND RODS, OF AGGLOMERATED BASE METAL POWDER, USED FOR METAL SPRAYING | |||
| 8311 10 00 | Coated electrodes of base metal, for electric arc- welding | Free | 18 | 18 |
| 8311 20 00 | Cored wire of base metal, for electric arc- welding | Free | 18 | 18 |
| 8311 30 | Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame: | |||
| 8311 30 10 | Wire and rods of agglomerated base metal | Free | 18 | 18 |
| 8311 30 90 | Other | Free | 18 | 18 |
| 8311 90 00 | Other | Free | 18 | 18 |
Conclusion:
Navigating the GST landscape for assorted base metal goods in Chapter 83 can be tricky, but it’s important to get it right to avoid compliance issues and unnecessary costs. Here are the key takeaways from the article:
- Most base metal parts are classified with their parent articles under Chapter 83. This simplifies things and ensures a consistent GST rate and HSN codes.
- Exceptions exist for certain parts falling under Chapters 73 and 74-81. Be mindful of these exceptions to avoid misclassifying items and applying the wrong GST rate.
- For castors (heading 8302), size plays a crucial role. Only castors with a maximum diameter of 75mm (including tires) or, if larger, a wheel/tire width less than 30mm qualify for Chapter 83 classification. Otherwise, they might be classified under different chapters with potentially different GST rates.
In essence, remember the “size matters” principle for castors and carefully check for exceptions under other chapters before applying the standard Chapter 83 GST rate and HSN codes to base metal parts. Consulting a tax professional familiar with GST regulations is always recommended for complex cases.
By following these guidelines, you can ensure smooth and accurate GST compliance for your assorted base metal goods under Chapter 83.
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