Rates (%) Products Description HSN Codes Export and Import HSN Codes
NIL Agricultural implements manually operated or animal driven i.e. Hand tools, such as 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 82011000, 82013000, 82014000, 82015000, 82016000, 82019000
18% Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 8202 82021010, 82021020, 82021090, 82022000, 82023100, 82023900, 82024000, 82029110, 82029120, 82029910, 82029990
18% Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools 8203 82031000, 82032000, 82033000, 82034010, 82034090
18% Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles 8204 82041110, 82041120, 82041210, 82041220, 82042000
18% Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 8205 82051000, 82052000, 82053000, 82054000, 82055110, 82055190, 82055910, 82055920, 82055930, 82055940, 82055990, 82056000, 82057000, 82059010, 82059020, 82059030, 82059090
18% Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 8206 82060010, 82060090
18% 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 82071300, 82071900, 82072000, 82073000, 82074010, 82074090, 82075000, 82076010, 82076090, 82077010, 82077090, 82078000, 82079010, 82079020, 82079030, 82079090
18% Knives and cutting blades, for machines or for mechanical appliances 8208 82081000, 82082000, 82083000, 82084000, 82089010, 82089020, 82089030, 82089040, 82089090
18% Plates, sticks, tips and the like for tools, unmounted, of cermets 8209 82090010, 82090090
18% Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 82100000
12% Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 8211 82111000, 82119100, 82119200, 82119310, 82119390, 82119400, 82119500
18% Razors and razor blades (including razor blade blanks in strips) 8212 82121010, 82121090, 82122011, 82122019, 82122020, 82129000
12% Paper knives, Pencil sharpeners and blades therefor 8214 82141010, 82141090, 82142010, 82142090, 82149010, 82149090
18% Scissors, tailors’ shears and similar shears, and blades therefor 82130000
18% Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] 8214 82141010, 82141090, 82142010, 82142090, 82149010, 82149090
12% Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware 8215 82151000, 82152000, 82159100, 82159900

Disclaimer

The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.