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
    Old GST Rate
    New GST Rate
    Description
    Sub Chapter
    8201
    Old GST Rate
    18%
    New 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
    Old GST Rate
    0%
    New GST Rate
    0%
    Description
    Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
    Sub Chapter
    8203
    Old GST Rate
    18%
    New 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
    Old GST Rate
    18%
    New 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
    Old GST Rate
    18%
    New 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
    Old GST Rate
    18%
    New 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
    Old GST Rate
    18%
    New 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
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Knives and cutting blades, for machines or for mechanical appliances
    Sub Chapter
    8209
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Plates, sticks, tips and the like for tools, unmounted, of cermets
    Sub Chapter
    8210
    Old GST Rate
    18%
    New 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
    Old GST Rate
    18%
    New 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
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Razors and razor blades (including razor blade blanks in strips)
    Sub Chapter
    8213
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Scissors, tailors’ shears and similar shears, and blades therefor
    Sub Chapter
    8214
    Old GST Rate
    18%
    New GST Rate
    5%
    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
    Old GST Rate
    12%
    New 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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