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HSN Code and GST Rate for Tools, Cutlery & Crockery

HSN Code and GST Rate for Tools and Kitchenware

HSN Code and GST Rate for Tools, Cutlery & Crockery

In this article we look at the HSN code and GST rate for tools, cutlery, spoons and forks made of base metal and related parts made in base metal which fall under Chapter 82 of HSN Code.

Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure of pedicure sets, and goods of heading 8209, this Chapter covers only articles with a blade, working edge, working surface or other working part 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; or
  • Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.

Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 8466). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 8510.
Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215.

HSN Code HSN Item Description Policy Policy Conditions GST Rate in Percentage
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
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
8202 10 20 Wood working and similar hand saws Free
8202 10 90 Other Free
8202 20 00 Band saw blades Free
Circular saw blades (including slitting or slotting saw blades):
8202 31 00 With working part of steel Free
8202 39 00 Other, including parts Free
8202 40 00 Chain saw blades Free
Other saw blades:
8202 91 Straight saw blades, for working metal:
8202 91 10 Machine operated Free
8202 91 20 Hand operated Free
8202 99 Other:
8202 99 10 Hacksaw frames Free
8202 99 90 Other Free
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:
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
Hand operated spanners and wrenches:
8204 11 Non-adjustable:
8204 11 10 Spanners Free 18
8204 11 20 Wrenches Free 18
8204 12 Adjustable:
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
Other hand tools (including glaziers’ diamonds):
8205 51 Household tools:
8205 51 10 Can or cork opener 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
Rock drilling or earth boring tools:
8207 13 00 With working part of cermets Free 18
8207 19 00 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
Other:
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:
Safety razor blades:
8212 20 11 Disposable catridge 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

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