82 HSN Code: Base Metal Tools & Cutlery
HSN Chapter 82 represents Base Metal Tools & Cutlery under GST classification. This code helps businesses identify Base Metal Tools & Cutlery correctly for billing, taxation, and trade purposes. With HSN Chapter 82, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Base Metal Tools & Cutlery.
Find The Right HSN & Bill Faster With BUSY
Sub Chapters under HSN Chapter 82
Following Sub Chapters fall under HSN Chapter 82:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 18% | 18% | 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. | |
| 0% | 0% | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) | |
| 18% | 18% | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipecutters, bolt croppers, perforating punches and similar hand tools | |
| 18% | 18% | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles | |
| 18% | 18% | 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; anvils; portable forges; hand-or pedaloperated grinding wheels with frameworks | |
| 18% | 18% | Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale | |
| 18% | 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 | |
| 18% | 18% | Knives and cutting blades, for machines or for mechanical appliances | |
| 18% | 18% | Plates, sticks, tips and the like for tools, unmounted, of cermets | |
| 18% | 18% | Hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of food or drink | |
| 18% | 18% | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor | |
| 18% | 18% | Razors and razor blades (including razor blade blanks in strips) | |
| 18% | 18% | Scissors, tailors’ shears and similar shears, and blades therefor | |
| 5% | 18% | 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) | |
| 12% | 12% | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware |
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.
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipecutters, bolt croppers, perforating punches and similar hand tools
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
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; anvils; portable forges; hand-or pedaloperated grinding wheels with frameworks
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
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
Knives and cutting blades, for machines or for mechanical appliances
Plates, sticks, tips and the like for tools, unmounted, of cermets
Hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of food or drink
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
Razors and razor blades (including razor blade blanks in strips)
Scissors, tailors’ shears and similar shears, and blades therefor
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)
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.
Case Laws Related to Chapter 82
| Order Number | Description |
|---|---|
| M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat) | |
| Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Pala Marketing Co-operative Society Ltd. (AAR (Authority For Advance Ruling), Kerala) | |
| Adarsh Plant Protected Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab) | |
| Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Janakiraman Govindarajan, Prop. M/S. Valuemax Poly Plast (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Saro Enterprises (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Matha Timber Industries (AAR (Authority For Advance Ruling), Kerala) | |
| Geo Thomas And Company (AAR (Authority For Advance Ruling), Kerala) | |
| Adarsh Plant Protect Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Vihan Enterprises (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| Penna Cement Industries Limited (AAR (Authority For Advance Ruling), Telangana) | |
| Acrymold (AAR (Authority For Advance Ruling), Maharashtra) | |
| Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Sun Polymers (AAR (Authority For Advance Ruling), Kerala) | |
| S.R.K. Ladders (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Zodiac Plastics (AAR (Authority For Advance Ruling), Kerala) | |
| M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Prabhat Gudakhu Factory (AAR (Authority For Advance Ruling), Odisha) | |
| Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Nagarjuna Agro Chemicals Private Limited (AAAR (Appellate Authority For Advance Ruling), Telangana) | |
| Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan) | |
| Symmetric Infrastructure Private Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| M/S. Halliburton Offshore Services Inc. (Drill Bits) (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Meera Metals (AAR (Authority For Advance Ruling), Gujarat) | |
| Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Thadickal Trading Company (AAR (Authority For Advance Ruling), Kerala) | |
| Rahul Goyal (AAR (Authority For Advance Ruling), Rajasthan) | |
| M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Sanofi India Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Utkal Polyweave Industries (P) Ltd. (AAR (Authority For Advance Ruling), Odisha) |
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Pala Marketing Co-operative Society Ltd. (AAR (Authority For Advance Ruling), Kerala)
Adarsh Plant Protected Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh)
Janakiraman Govindarajan, Prop. M/S. Valuemax Poly Plast (AAR (Authority For Advance Ruling), Tamil Nadu)
Saro Enterprises (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Matha Timber Industries (AAR (Authority For Advance Ruling), Kerala)
Geo Thomas And Company (AAR (Authority For Advance Ruling), Kerala)
Adarsh Plant Protect Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Vihan Enterprises (AAR (Authority For Advance Ruling), Madhya Pradesh)
Penna Cement Industries Limited (AAR (Authority For Advance Ruling), Telangana)
Acrymold (AAR (Authority For Advance Ruling), Maharashtra)
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
M/S. Sun Polymers (AAR (Authority For Advance Ruling), Kerala)
S.R.K. Ladders (AAR (Authority For Advance Ruling), Karnataka)
M/S. Zodiac Plastics (AAR (Authority For Advance Ruling), Kerala)
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Prabhat Gudakhu Factory (AAR (Authority For Advance Ruling), Odisha)
Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Nagarjuna Agro Chemicals Private Limited (AAAR (Appellate Authority For Advance Ruling), Telangana)
Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Symmetric Infrastructure Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
M/S. Halliburton Offshore Services Inc. (Drill Bits) (AAR (Authority For Advance Ruling), Andhra Pradesh)
Meera Metals (AAR (Authority For Advance Ruling), Gujarat)
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
M/S. Thadickal Trading Company (AAR (Authority For Advance Ruling), Kerala)
Rahul Goyal (AAR (Authority For Advance Ruling), Rajasthan)
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Sanofi India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Utkal Polyweave Industries (P) Ltd. (AAR (Authority For Advance Ruling), Odisha)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.