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Chapter 82: Base Metal Tools & Cutlery HSN Code

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Sub Chapters under Base Metal Tools & Cutlery

The following Sub Chapters fall under HSN Chapter 82:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
8201
New GST Rate
18%
Old GST Rate
18%
Description
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.
Sub Chapter
8202
New GST Rate
0%
Old GST Rate
0%
Description
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
Sub Chapter
8203
New GST Rate
18%
Old GST Rate
18%
Description
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipecutters, bolt croppers, perforating punches and similar hand tools
Sub Chapter
8204
New GST Rate
18%
Old GST Rate
18%
Description
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
Sub Chapter
8205
New GST Rate
18%
Old GST Rate
18%
Description
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
Sub Chapter
8206
New GST Rate
18%
Old GST Rate
18%
Description
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
Sub Chapter
8207
New GST Rate
18%
Old GST Rate
18%
Description
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
Sub Chapter
8208
New GST Rate
18%
Old GST Rate
18%
Description
Knives and cutting blades, for machines or for mechanical appliances
Sub Chapter
8209
New GST Rate
18%
Old GST Rate
18%
Description
Plates, sticks, tips and the like for tools, unmounted, of cermets
Sub Chapter
8210
New GST Rate
18%
Old GST Rate
18%
Description
Hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of food or drink
Sub Chapter
8211
New GST Rate
18%
Old GST Rate
18%
Description
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
Sub Chapter
8212
New GST Rate
18%
Old GST Rate
18%
Description
Razors and razor blades (including razor blade blanks in strips)
Sub Chapter
8213
New GST Rate
18%
Old GST Rate
18%
Description
Scissors, tailors’ shears and similar shears, and blades therefor
Sub Chapter
8214
New GST Rate
5%
Old GST Rate
18%
Description
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)
Sub Chapter
8215
New GST Rate
12%
Old GST Rate
12%
Description
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

Case Laws Related to Chapter 82

Order Number
Description
Order Number
GUJ/GAAR/R/53/2020
Description
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GUJ/GAAR/RULING/2018/1
Description
Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
TN/15/AAR/2020
Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
KER/81/2019
Description
M/S. Pala Marketing Co-operative Society Ltd. (AAR (Authority For Advance Ruling), Kerala)
Order Number
GUJ/GAAR/R/25/2021
Description
Adarsh Plant Protected Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
01/AAAR/2023
Description
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
Order Number
Order No. 15
Description
Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
TN/10/AAR/2019
Description
Janakiraman Govindarajan, Prop. M/S. Valuemax Poly Plast (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
16/AAR/2018
Description
Saro Enterprises (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
KER/85/2019
Description
M/S. Matha Timber Industries (AAR (Authority For Advance Ruling), Kerala)
Order Number
KER/54/2019
Description
Geo Thomas And Company (AAR (Authority For Advance Ruling), Kerala)
Order Number
GUJ/GAAAR/APPEAL/2022/19
Description
Adarsh Plant Protect Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
3/2018
Description
Vihan Enterprises (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
03/2020
Description
Penna Cement Industries Limited (AAR (Authority For Advance Ruling), Telangana)
Order Number
GST-ARA-12/2017/B-15
Description
Acrymold (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GUJ/GAAR/R/2023/10
Description
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Order Number
KER/86/2020
Description
M/S. Sun Polymers (AAR (Authority For Advance Ruling), Kerala)
Order Number
KAR ADRG 29/2019
Description
S.R.K. Ladders (AAR (Authority For Advance Ruling), Karnataka)
Order Number
KER/78/2019
Description
M/S. Zodiac Plastics (AAR (Authority For Advance Ruling), Kerala)
Order Number
GUJ/GAAR/R/22/2020
Description
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GST-ARA-91/2018-19/B-53
Description
A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GST-ARA-61/2020-21/B-31
Description
Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
06/Odisha-AAR/2018-19
Description
Prabhat Gudakhu Factory (AAR (Authority For Advance Ruling), Odisha)
Order Number
A.R. Appeal No. 1/2018/AAAR
Description
Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Order Number
AAAR/03/2018 (A.R.)
Description
Nagarjuna Agro Chemicals Private Limited (AAAR (Appellate Authority For Advance Ruling), Telangana)
Order Number
GUJ/GAAR/R/14/2021
Description
Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
RAJ/AAR/2021-22/26
Description
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
RAJ/AAR/2021-22/09
Description
Symmetric Infrastructure Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
AAR No. 07/AP/GST/2020
Description
M/S. Halliburton Offshore Services Inc. (Drill Bits) (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
GUJ/GAAR/R/2018/13
Description
Meera Metals (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GST-ARA-66/2018-19/B-162
Description
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GUJ/GAAR/R/72/2020
Description
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
KER/83/2019
Description
M/S. Thadickal Trading Company (AAR (Authority For Advance Ruling), Kerala)
Order Number
RAJ/AAR/2021-22/28
Description
Rahul Goyal (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
AAR No. KAR ADRG 21/2019
Description
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
TN/17/ARA/2021
Description
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
GST-ARA-115/2018-19/B-43
Description
Sanofi India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
05/ODISHA-AAR/2018-19
Description
Utkal Polyweave Industries (P) Ltd. (AAR (Authority For Advance Ruling), Odisha)

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The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above 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 cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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