Drill Bit HSN Code: Classification for Metal, Wood, and Power Drill Bits
Drill bits are used with hand drills and machines to make holes in metal, wood, concrete, and other materials. Under GST, correct drill bit HSN code is important for both tool sellers and industrial users.
What is the HSN code for drill bits for metal?
Most interchangeable drill bits used with hand tools or machine tools are classified under heading 8207. This heading covers interchangeable tools such as drills, reamers, milling cutters, and similar tools.
Metal drill bits usually sit under sub codes of 8207 meant for tools for metal working.
Drill Bit HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 15 |
| Section Title | Guide to HSN Section 15 |
| Section Description | BASE METAL & ARTICLES OF BASE METAL |
| Chapter | |
|---|---|
| Chapter No | 82 |
| Chapter Title | Base Metal Tools & Cutlery |
| Chapter Description | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8207 | Hand/machine interchangeable tools | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 82071300 | Rock drilling tools with cermets | 18% |
| 82071900 | Rock drilling or earth boring tools | 18% |
| 82072000 | Metal dies | 18% |
| 82073000 | Tools For Pressing, Stamping Or Punching | 18% |
| 82074010 | Tin Bars, Rods, Profiles And Wire | Wire | 18% |
| 82074090 | Tools For Tapping Or Threading | Other | 18% |
| 82075000 | Tools for drilling, other than for rock drilling | 18% |
| 82076010 | Tools For Boring Or Broaching | Reamers | 18% |
| 82076090 | Tools For Boring Or Broaching | Other | 18% |
| 82077010 | Tools For Milling | Cutters | 18% |
| 82077090 | Tools For Milling | Other | 18% |
| 82078000 | Tools For Turning | 18% |
| 82079010 | Metal working tools | 18% |
| 82079020 | Woodworking hand tools | 18% |
| 82079030 | Lathe tools and tool belts | 18% |
| 82079090 | Other Interchangeable Tools | Other | 18% |
* GST rates may vary based on the latest GST notifications
Are drill bits for wood classified separately under HSN?
Drill bits made for wood may still fall under the same 8207 heading, but the exact sub code can differ. Many wooden drill bits are classed as tools for working wood or similar materials. In practice, suppliers often use the same broad heading for all common drill bits and describe the material in the invoice.
Classification of drill bits for metal and wood under HSN
Key points for classification:
- Drill bits for metal are usually placed under sub codes meant for metal working tools
- Drill bits for wood or plastic may fall in "other tools" sub group
- The shank type (SDS, hex, round) does not change the main heading
Power drill bits and their HSN code
Power drill bits, such as those used with rotary hammers, impact drills, and heavy machines, are still treated as interchangeable tools if they can be detached from the machine. They remain under 8207.
Fixed or built in cutters inside a machine are not treated as separate drill bits for HSN.
GST implications for drill bit products
Most drill bits attract a standard GST rate like 18 percent. Traders should:
- Use heading 8207 on invoices
- Mention clear description such as "HSS drill bit for metal" or "wood drill bit"
- Charge GST as per rate and pass input tax credit
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Frequently Asked Questions
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Do metal and wood drill bits have different HSN codes?
They can have different sub codes but usually stay within the 8207 heading.
-
Are core drill bits and masonry bits in the same heading?
Yes, they are interchangeable tools, so they also come under 8207 with suitable sub description.
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Does drill bit size change the HSN code?
Size alone does not change the heading. It may only impact price and packing.
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How should a hardware shop show drill bits in GST invoice?
Use heading 8207, write a clear description, and charge GST at the applicable rate.