--- title: "HSN Code for Kitchen or tableware (e.g., spoons, forks) | Other | HSN 82159900 GST Rate" description: "Find HSN and GST Rates for 82159900 related to Kitchen or tableware (e.g., spoons, forks) | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-82159900/" --- # HSN Code 82159900: Kitchen or tableware (e.g., spoons, forks) | Other - [Section 15: Guide to HSN Section 15](https://busy.in/hsn/section-15/) - [Chapter 82: Base Metal Tools & Cutlery](https://busy.in/hsn/chapter-82/) - [Sub-chapter 8215: Kitchenware: spoons & forks](https://busy.in/hsn/sub-chapter-8215/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 82159900 ? It includes Other Locks | Combination Locks ### Can we claim ITC on inputs used to trade Kitchen or tableware (e.g., spoons, forks) / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Kitchen or tableware (e.g., spoons, forks) / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kitchen or tableware (e.g., spoons, forks) / Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Kitchen or tableware (e.g., spoons, forks) / Other? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Any common misclassification issue with Kitchen or tableware (e.g., spoons, forks) / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Kitchen or tableware (e.g., spoons, forks) / Other? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ## India's trade performance: HSN Code 82159900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹550 Cr (+10.88% YoY) — 0.0149% of India's total exports - Imports: ₹101 Cr (+31.46% YoY) — 0.0017% of India's total imports - Trade balance: ₹449 Cr (Surplus); surplus rank #701 of 12657 HSN codes - Share of Sub-Chapter 8215: 87.15% of its exports; import side 83.26% - Rank within Sub-Chapter 8215: #1 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: 8.65% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #930 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +56.66% in FY 2021-22 - Contribution to Sub-Ch. 8215: 87.15% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 82159900 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8215 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8215 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 334.20 | 0.0146% | — | 88.82% | 30.00 | 0.0008% | — | 70.24% | +304.20 | #918 | | FY 2019-20 | 340.94 | 0.0155% | +2.02% | 84.98% | 28.49 | 0.0009% | −5.03% | 79.34% | +312.45 | #894 | | FY 2020-21 | 279.33 | 0.0130% | −18.07% | 81.32% | 31.57 | 0.0011% | +10.81% | 75.83% | +247.76 | #1074 | | FY 2021-22 | 437.61 | 0.0139% | +56.66% | 82.76% | 44.31 | 0.0010% | +40.35% | 77.32% | +393.30 | #958 | | FY 2022-23 | 468.45 | 0.0129% | +7.05% | 81.24% | 58.29 | 0.0010% | +31.55% | 76.97% | +410.16 | #973 | | FY 2023-24 | 495.91 | 0.0137% | +5.86% | 86.03% | 76.98 | 0.0014% | +32.06% | 84.89% | +418.93 | #961 | | FY 2024-25 | 549.84 | 0.0149% | +10.88% | 87.15% | 101.20 | 0.0017% | +31.46% | 83.26% | +448.64 | #930 | - CAGR (7-year): exports 8.65%/yr, imports 22.46%/yr (consistently Surplus) ## Key trade insights: HSN Code 82159900 export-import analysis ### Consistent export growth: 8.65% CAGR over 7 years India's exports under HSN Code 82159900 have grown at a compound annual rate of 8.65% over 7 fiscal years, rising from ₹334.20 Crore in FY 2018-19 to ₹549.84 Crore in FY 2024-25. ### HSN Code 82159900 ranked #930 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 82159900 ranks #930 out of 12657 HSN codes by total export value. Within Sub-Chapter 8215, it ranks #1 of 4. By trade surplus, it ranks #701 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 82159900 exports The strongest single-year export movement for HSN Code 82159900 was recorded in FY 2021-22, when exports surged by 56.66% over the prior year. ### India maintains a trade surplus of ₹448.64 Crore in HSN Code 82159900 goods In FY 2024-25, India's exports of ₹549.84 Cr exceeded imports of ₹101.20 Cr, resulting in a trade surplus of ₹448.64 Crore — ranking #701 of 12657 by surplus magnitude. ### Import growth of 22.46% CAGR signals rising demand for Kitchen or tableware (e.g., spoons, forks) | Other India's imports under HSN Code 82159900 have grown at 22.46% CAGR, reaching ₹101.20 Crore in FY 2024-25. ### HSN Code 82159900 contributes 87.15% of Sub-Chapter 8215 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 8215, HSN Code 82159900 ranks #1 by export value — accounting for 87.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 83.26% share (rank #1). ## Related HSN Codes in Sub-Chapter 8215 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 82159900: Kitchen or tableware (e.g., spoons, forks) \| Other (this hsn code) | ₹550 Cr | | #2 | [HSN Code 82152000: Other Sets Of Assorted Articles](https://busy.in/hsn/hsn-82152000/) | ₹74 Cr | | #3 | [HSN Code 82151000: Assorted Articles with Precious Metal Plating (Retail Sets)](https://busy.in/hsn/hsn-82151000/) | ₹7 Cr | | #4 | [HSN Code 82159100: Other \| Plated With Precious Metal](https://busy.in/hsn/hsn-82159100/) | < ₹1 Crore |