Last updated: July 26th, 2021 1:50 PM

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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Disclaimer: We have taken best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented in this page.