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.
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Hammer 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 |
|---|---|---|
| 8205 | Hand tools, blow lamps, vices & clamps | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 82051000 | Drilling, threading, tapping tools | 18% |
| 82052000 | Hammers And Sledge Hammers | 18% |
| 82053000 | Wood cutting tools | 18% |
| 82054000 | Screwdrivers | 18% |
| 82055110 | Can/Cork Openers | 18% |
| 82055190 | Other Household Hand Tools incl. Glaziers' Diamonds | 18% |
| 82055910 | Files Handheld for Metalworking | 18% |
| 82055920 | Metal Working Hand Tools | 18% |
| 82055930 | Watchmaking/Goldsmith Tools | 18% |
| 82055940 | Rasps and Similar Tools | 18% |
| 82055990 | Other hand tools: various kinds | 18% |
| 82056000 | Blow Lamps | 18% |
| 82057000 | Vices, Clamps And The Like | 18% |
| 82059010 | Tools for Wood or Other Materials | 18% |
| 82059020 | Hand/Pedal Grinding Wheels | 18% |
| 82059030 | Assorted Tool Sets | 18% |
| 82059090 | Other Hand Tools (Including Sets) | 18% |
* GST rates may vary based on the latest GST notifications
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.
