HSN – Overview
The Harmonized System of Nomenclature (HSN) is a globally recognized system for classifying goods. Each product is assigned a unique HSN Code based on its material, function, and characteristics. Knowing the correct HSN code for your tools, cutlery, and crockery is essential for:
- Accurate GST calculation: The GST rate is often linked to the HSN code, ensuring you apply the correct rate to your products.
- Customs clearance: When importing or exporting these items, the HSN code is used for customs documentation and duty calculations.
- Efficient inventory management: Proper HSN code classification helps organize your inventory and track stock levels effectively.
This article encompasses items such as blow lamps, portable forges, grinding wheels with frameworks, and sets like manicure or pedicure sets, excluding goods falling under heading 8209. It specifically includes articles with a blade, working edge, working surface, or other working parts made of:
- Base metal
- Metal carbides or cermets
- Precious or semi-precious stones (natural, synthetic, or reconstructed) on a support of base metal, metal carbide, or cermet
- Abrasive materials on a support of base metal, provided that the articles retain their identity and function after the application of the abrasive, and have cutting teeth, flutes, grooves, or similar features made of base metal
Parts made of base metal, unless separately specified, are classified with the articles they belong to, except for tool-holders for hand tools (heading 8466). Parts of general use as defined in Note 2 to Section XV are always excluded from this chapter.
Heads, blades, and cutting plates for electric shavers or electric hair clippers fall under heading 8510.
Sets comprising one or more knives of heading 8211 and an equal number of articles from heading 8215 are classified under heading 8215.
| HSN Code | HSN Item Description | Policy | Policy Conditions | GST Rate (%) |
| 8201 | HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS, MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES, BILL HOOKS AND SIMILAR HEWING TOOLS; SECATEURS AND PRUNERS OF ANY KIND; SCYTHES, SICKLES, HAY KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE OR FORESTRY | Free | – | 0 |
| 8201 10 00 | Spades and shovels | Free | – | 0 |
| 8201 30 00 | Mattocks, picks, hoes and rakes | Free | – | 0 |
| 8201 40 00 | Axes, bill hooks and similar hewing tools | Free | – | 0 |
| 8201 50 00 | Secateurs and similar one-handed pruners and shears (including poultry shears) | Free | – | 0 |
| 8201 60 00 | Hedge shears, two-handed pruning shears and similar two-handed shears | Free | – | 0 |
| 8201 90 00 | Other hand tools of a kind used in agriculture, horticulture or forestry | Free | – | 0 |
| 8202 | HAND SAWS; BLADES FOR SAWS OF ALL KINDS (INCLUDING SLITTING, SLOTTING OR TOOTHLESS SAW BLADES) | – | – | – |
| 8202 10 | Hand saws: | – | – | – |
| 8202 10 10 | Metal working hand saws | Free | – | 0 |
| 8202 10 20 | Wood working and similar hand saws | Free | – | 0 |
| 8202 10 90 | Other | Free | – | 0 |
| 8202 20 00 | Band saw blades | Free | – | 0 |
| 8202 31 00 | Circular saw blades (including slitting or slotting saw blades) – With working part of steel | Free | – | 0 |
| 8202 39 00 | Circular saw blades (including slitting or slotting saw blades) – Other, including parts | Free | – | 0 |
| 8202 40 00 | Chain saw blades | Free | – | 0 |
| 8202 91 | Other saw blades: | – | – | – |
| 8202 91 10 | Straight saw blades, for working metal – Machine operated | Free | – | 0 |
| 8202 91 20 | Straight saw blades, for working metal – Hand operated | Free | – | 0 |
| 8202 99 | Other: | – | – | – |
| 8202 99 10 | Hacksaw frames | Free | – | 0 |
| 8202 99 90 | Other | Free | – | 0 |
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| 8203 | FILES, RASPS, PLIERS (INCLUDING CUTTING PLIERS), PINCERS, TWEEZERS, METAL CUTTING SHEARS, PIPE-CUTTERS, BOLT CROPPERS, PERFORATING PUNCHES AND SIMILAR HAND TOOLS | – | – | – |
| 8203 10 00 | Files, rasps and similar tools | Free | – | 18 |
| 8203 20 00 | Pliers (including cutting pliers), pincers, tweezers and similar tools | Free | – | 18 |
| 8203 30 00 | Metal cutting shears and similar tools | Free | – | 18 |
| 8203 40 | Pipe-cutters, bolt croppers, perforating punches and similar tools: | – | – | 18 |
| 8203 40 10 | Perforating punches and pipe cutters | Free | – | 18 |
| 8203 40 90 | Other | Free | – | 18 |
| 8204 | HAND-OPERATED SPANNERS AND WRENCHES (INCLUDING TORQUE METER WRENCHES BUT NOT INCLUDING TAP WRENCHES); INTERCHANGEABLE SPANNER SOCKETS, WITH OR WITHOUT HANDLES | – | – | – |
| 8204 11 | Non-adjustable: | – | – | 18 |
| 8204 11 10 | Spanners | Free | – | 18 |
| 8204 11 20 | Wrenches | Free | – | 18 |
| 8204 12 | Adjustable: | – | – | 18 |
| 8204 12 10 | Spanners | Free | – | 18 |
| 8204 12 20 | Wrenches | Free | – | 18 |
| 8204 20 00 | Interchangeable spanner sockets, with or without handles | Free | – | 18 |
| 8205 | HAND TOOLS (INCLUDING GLAZIERS DIAMONDS), NOT ELSEWHERE SPECIFIED OR INCLUDED; BLOW LAMPS; VICES; CLAMPS AND THE LIKE, OTHER THAN ACCESSORIES FOR AND PARTS OF, MACHINE-TOOLS OR WATER-JET CUTTING MACHINES; ANVILS; PORTABLE FORGES; HAND-OR PEDAL-OPERATED GRINDING WHEELS WITH FRAMEWORKS | – | – | – |
| 8205 10 00 | Drilling, threading or tapping tools | Free | – | 18 |
| 8205 20 00 | Hammers and sledge hammers | Free | – | 18 |
| 8205 30 00 | Planes, chisels, gouges and similar cutting tools for working wood | Free | – | 18 |
| 8205 40 00 | Screwdrivers | Free | – | 18 |
| 8205 51 | Other hand tools (including glaziers’ diamonds): | – | – | – |
| 8205 51 10 | Household tools: | Free | – | 18 |
| 8205 51 90 | Other | Free | – | 18 |
| 8205 59 | Other: | – | – | – |
| 8205 59 10 | Grease guns (excluding compressed air type) | Free | – | 18 |
| 8205 59 20 | Metal working hand tools | Free | – | 18 |
| 8205 59 30 | Hand tools for specified uses, such as watch making tools, goldsmith tools | Free | – | 18 |
| 8205 59 40 | Forks other than those of heading 8201 and 8215 | Free | – | 18 |
| 8205 59 90 | Other | Free | – | 18 |
| 8205 60 00 | Blow lamps | Free | – | 18 |
| 8205 70 00 | Vices, clamps and the like | Free | – | 18 |
| 8205 90 | Other, including sets of articles of two or more subheadings of this heading: | – | – | – |
| 8205 90 10 | Anvils and portable forges | Free | – | 18 |
| 8205 90 20 | Grinding wheels with frame, hand or pedal-operated | Free | – | 18 |
| 8205 90 30 | Sets of articles of two or more of the foregoing sub-headings | Free | – | 18 |
| 8205 90 90 | Other, including sets of articles of two or more subheadings of this heading | Free | – | 18 |
| 8206 | TOOLS OF TWO OR MORE OF THE HEADINGS 8202 TO 8205, PUT UP IN SETS FOR RETAIL SALE | – | – | – |
| 8206 00 | Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale: | – | – | – |
| 8206 00 10 | Garage tools in sets | Free | – | 18 |
| 8206 00 90 | Other | Free | – | 18 |
| 8207 | INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT POWER-OPERATED, OR FOR MACHINE – TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING, BORING, BROACHING, MILLING, TURNING OR SCREW DRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK DRILLING OR EARTH BORING TOOLS | – | – | – |
| 8207 13 00 | Rock drilling or earth boring tools: With working part of cermets | Free | – | 18 |
| 8207 19 00 | Rock drilling or earth boring tools: Other, including parts | Free | – | 18 |
| 8207 20 00 | Dies for drawing or extruding metal | Free | – | 18 |
| 8207 30 00 | Tools for pressing, stamping or punching | Free | – | 18 |
| 8207 40 | Tools for tapping or threading: | – | – | – |
| 8207 40 10 | Chasers | Free | – | 18 |
| 8207 40 90 | Other | Free | – | 18 |
| 8207 50 00 | Tools for drilling, other than for rock drilling | Free | – | 18 |
| 8207 60 | Tools for boring or broaching: | – | – | – |
| 8207 60 10 | Reamers | Free | – | 18 |
| 8207 60 90 | Other | Free | – | 18 |
| 8207 70 | Tools for milling: | – | – | – |
| 8207 70 10 | Cutters | Free | – | 18 |
| 8207 70 90 | Other | Free | – | 18 |
| 8207 80 00 | Tools for turning | Free | – | 18 |
| 8207 90 | Other interchangeable tools: | – | – | – |
| 8207 90 10 | For Metal working hand tools | Free | – | 18 |
| 8207 90 20 | For Wood working hand tools | Free | – | 18 |
| 8207 90 30 | Lathe tools and tool belts | Free | – | 18 |
| 8207 90 90 | Other | Free | – | 18 |
| 8208 | KNIVES AND CUTTING BLADES, FOR MACHINES OR FOR MECHANICAL APPLIANCES | – | – | – |
| 8208 10 00 | For metal working | Free | – | 18 |
| 8208 20 00 | For wood working | Free | – | 18 |
| 8208 30 00 | For kitchen appliances or for machines used by the food industry | Free | – | 18 |
| 8208 40 00 | For agricultural, horticultural or forestry machines | Free | – | 18 |
| 8208 90 | Other: | – | – | – |
| 8208 90 10 | Knives and cutting blades for paper cutting machines | Free | – | 18 |
| 8208 90 20 | Bell skiving knives | Free | – | 18 |
| 8208 90 30 | Band knives for splitting machine | Free | – | 18 |
| 8208 90 40 | Cutting and clicking dies | Free | – | 18 |
| 8208 90 90 | Other | Free | – | 18 |
| 8209 | PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS, UNMOUNTED, OF CERMETS | – | – | – |
| 8209 00 | Plates, sticks, tips and the like for tools, unmounted, of cermets: | – | – | – |
| 8209 00 10 | Tungsten carbide tips | Free | – | 18 |
| 8209 00 90 | Other | Free | – | 18 |
| 8210 00 00 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning, or serving of food or drink | Free | – | 18 |
| 8211 | KNIVES WITH CUTTING BLADES, SERRATED OR NOT (INCLUDING PRUNING KNIVES), OTHER THAN KNIVES OF HEADING 8208, AND BLADES THEREFOR | – | – | – |
| 8211 10 00 | Sets of assorted articles | Free | – | 12 |
| 8211 91 00 | Table knives having fixed blades | Free | – | 12 |
| 8211 92 00 | Other knives having fixed blades | Free | – | 12 |
| 8211 93 | Knives having other than fixed blades: | – | – | – |
| 8211 93 10 | Pocket knives | Free | – | 12 |
| 8211 93 90 | Other | Free | – | 12 |
| 8211 94 00 | Blades | Free | – | 12 |
| 8211 95 00 | Handles of base metal | Free | – | 12 |
| 8212 | RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADES BLANKS IN STRIPS) | – | – | – |
| 8212 10 | Razors: | – | – | – |
| 8212 10 10 | Twin-type shaving | Free | – | 28 |
| 8212 10 90 | Other | Free | – | 28 |
| 8212 20 | Safety razor blades, including razor blade blanks in strips: | – | – | – |
| 8212 20 11 | Disposable cartridge blade | Free | – | 28 |
| 8212 20 19 | Other | Free | – | 28 |
| 8212 20 20 | Safety razor blade blanks, in strips | Free | – | 28 |
| 8212 90 00 | Other parts | Free | – | 28 |
| 8213 00 00 | Scissors, tailors’ shears and similar shears, and blades therefor | Free | – | 18 |
| 8214 | OTHER ARTICLES OF CUTLERY (FOR EXAMPLE, HAIR CLIPPERS, BUTCHERS’ OR KITCHEN CLEAVERS, CHOPPERS AND MINCING KNIVES, PAPER KNIVES); MANICURE OR PEDICURE SETS AND INSTRUMENTS (INCLUDING NAIL FILES) | – | – | – |
| 8214 10 | Paper knives, letter openers, erasing knives, pencil sharpeners, and blades therefor: | – | – | – |
| 8214 10 10 | Paper knives, letter openers, erasing knives, pencil sharpeners | Free | – | 12 |
| 8214 10 90 | Blades | Free | – | 12 |
| 8214 20 | Manicure or pedicure sets and instruments (including nail files): | – | – | – |
| 8214 20 10 | Nail cutters | Free | – | 28 |
| 8214 20 90 | Other | Free | – | 28 |
| 8214 90 | Other: | – | – | – |
| 8214 90 10 | Handles of cutlery of base metal | Free | – | 28 |
| 8214 90 90 | Other | Free | – | 28 |
| 8215 | SPOONS, FORKS, LADLES, SKIMMERS, CAKE-SERVERS, FISH-KNIVES, BUTTER-KNIVES, SUGAR TONGS AND SIMILAR KITCHEN OR TABLEWARE | – | – | – |
| 8215 10 00 | Sets of assorted articles containing at least one article plated with precious metal | Free | – | 18 |
| 8215 20 00 | Other sets of assorted articles Other: | Free | – | 18 |
| 8215 91 00 | Plated with precious metal | Free | – | 18 |
| 8215 99 00 | Other | Free | – | 18 |
Conclusion:
Understanding HSN codes and GST rates for tools, cutlery, and crockery may seem daunting at first. But with the right information and resources, you can confidently navigate this landscape and ensure smooth business operations. Remember, knowledge is power, and this blog has equipped you with the tools to simplify your GST compliance journey. So, go forth, dear entrepreneurs, and conquer the world of tools, cutlery, and crockery, one HSN code at a time! Additionally, understanding registration under GST is crucial for businesses dealing with tools, cutlery, and crockery, as it impacts compliance and tax liabilities related to these products.
FAQs
What is an HSN code?
HSN stands for Harmonized System of Nomenclature. It's a globally standardized system of product classification used for taxation and trade purposes. Each product is assigned a unique HSN code, which helps determine the applicable GST rate.
What is the GST rate for most tools and implements?
Most tools and implements under Chapter 82 attract a standard GST rate of 18%.
What is the GST rate for most cutlery and crockery items?
Most cutlery and crockery items also fall under the 18% GST bracket. However, certain types of porcelain or china tableware may have a lower rate of 5%.
Where can I find the correct HSN code for my product?
You can refer to the official HSN code book published by the Ministry of Finance or use online HSN code search tools provided by various government and private websites.
How do I know the exact GST rate applicable to my product?
The best way to determine the exact GST rate is to consult the latest GST notifications issued by the government. You can also seek guidance from a tax professional or a GST-certified accountant.
Does the material of the product affect the HSN code and GST rate?
Yes, the material of the product can sometimes influence the HSN code and GST rate. For example, stainless steel cutlery may have a different code and rate than wooden cutlery.
What about imported tools, cutlery, and crockery?
The GST rate for imported goods may vary depending on the country of origin and trade agreements. It's essential to consult customs regulations for specific details.
Where can I get more information about GST and HSN codes?
You can visit the official websites of the Central Board of Indirect Taxes and Customs (CBIC) or the GST Council for comprehensive information and resources.
