Hammer HSN Code: Classification for Carpentry, Claw & Sledge Hammers
Hammers are basic hand tools used in carpentry, construction, fabrication and many industrial jobs. Under GST, these tools must be reported with the correct HSN code so that tax calculation and returns stay accurate.
In most cases, carpentry hammers, claw hammers and sledge hammers are covered under the hand tools heading for hammers. These tools usually fall in the standard GST slab for hardware and tools.
Hammer HSN Code and GST Rate Table
| Product name | HSN code | GST rate* | Product description |
|---|---|---|---|
| Carpentry hammer | 820520 | 18% | Hand hammer used for woodworking, nail driving and general carpentry work. |
| Sledge hammer | 820520 | 18% | Heavy hammer with long handle used in construction, breaking and heavy striking. |
| Claw hammer | 820520 | 18% | Hammer with a curved claw at the back, used to pull out nails in carpentry jobs. |
| General purpose hammer | 820520 | 18% | Common hand hammer used for household, repair and light construction activities. |
*GST rate is indicative and should be checked with the latest GST notifications before use.
What is the HSN Code for Hammers?
For GST reporting, most hand hammers are classified under the hand tools heading that covers hammers and similar striking tools. This HSN code is generally used for:
- Carpentry hammers used by woodworkers
- Claw hammers used in repair and household work
- Small general hammers used in garages and workshops
If the tool is designed mainly for striking and has the basic hammer shape, it usually comes under the same hammer HSN code.
How Carpentry and Sledge Hammers Are Classified under HSN?
Carpentry hammers and sledge hammers are both hammers, but they are used very differently.
- Carpentry hammers are lighter, with shorter handles and flat faces. They are used mainly for nails and small fixing work in wood.
- Sledge hammers are heavier, with long handles and large heads. They are used in construction, demolition and heavy jobs like breaking stones or concrete.
Even though the use is different, both are still hand hammers and are generally covered by the same hammer HSN heading. Only when the tool becomes a powered machine or part of a machine, classification may change.
The HSN Code for Claw Hammers
Claw hammers are the most common household hammers. One side is for striking nails and the other side is a curved claw to pull them out.
Under GST, claw hammers are not given a totally separate chapter heading. They are treated as a type of hammer under the main hammer HSN code. The presence of a claw does not normally change the HSN, as long as it remains a hand hammer.
Traders should still read the detailed HSN description carefully and ensure the product matches the wording given in the tariff.
GST on Hammer Products
Under GST, hammers are treated as hardware and tools supplied for work. In most cases:
- They fall under the standard GST slab for tools (commonly 18%).
- GST is charged on the transaction value, which includes basic price plus any packing and freight that form part of the value of supply.
- Input Tax Credit (ITC) can be claimed by eligible businesses when hammers are used for business purposes.
If hammers are imported, customs duty plus IGST are applied based on the hammer HSN code and declared value.
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Frequently Asked Questions
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What is the HSN code for carpentry hammers?
For most carpentry hammers, the HSN code falls under the hand tool heading for hammers, typically 820520 or a similar sub-heading for hammers. This code is used for GST invoicing and returns.
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How are sledge hammers classified separately under HSN?
Sledge hammers are usually treated as a type of hammer, so they remain in the same hammer HSN heading. They are not given a totally separate chapter, but the product description can mention “sledge hammer” for clarity.
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How does GST apply to hammer products?
Hammer sales are taxed at the standard GST rate for hand tools, which is generally 18%. GST is charged on the invoice value, and eligible buyers can claim ITC when hammers are used for business.
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Can hammers for different uses (for example, carpentry and construction) have different HSN codes?
Normally no. As long as the product is a hand hammer, it stays under the hammer HSN code, even if used for carpentry, construction or general repair. A different HSN may apply only if it becomes part of a machine or is supplied as a powered tool.
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How are claw hammers categorized under HSN?
Claw hammers are treated as standard hammers with a nail-pulling feature. They are classified under the same HSN heading for hammers, and the description on the invoice can mention “claw hammer” for clarity.