What is the HSN Code for Locks?
Locks are used for securing doors, gates, cabinets, vehicles and many other items. In the GST system they are generally treated as hardware products made of base metal or stainless steel. Most common locks such as padlocks, door locks and digital locks fall under a single heading that covers locks of base metal.
The detailed HSN code may change based on the design and mechanism of the lock such as cylinder locks, mortise locks, padlocks, combination locks or electronic locking devices. For correct classification the product description in the tariff and explanatory notes should be compared with the technical features of the lock.
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How to Classify Door and Digital Locks under HSN?
Traditional door locks, padlocks and furniture locks made of steel or brass normally fall under the heading for locks of base metal. This heading covers locks used on doors, vehicles, furniture and other similar uses. Under this heading the sub classification is usually based on the type of lock but the GST rate is the same for all standard varieties.
Digital locks and smart locks that have an electronic control panel or keypad are also generally treated as locks of base metal as long as the principal function is locking and securing a door or similar entry. If the device is part of a larger electronic access control system, some suppliers also examine whether it should be classified under another chapter for electronic devices. In practice most door mounted digital locks continue to be taxed as locks.
Here are some commonly used HSN codes and GST rates for this category:
Lock 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 | 83 |
| Chapter Title | Miscellaneous Base Metal Articles |
| Chapter Description | Miscellaneous articles of base metal |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8301 | Padlocks, clasps, base metal keys | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 83011000 | Padlocks | 18% |
| 83012000 | Locks of a kind used for motor vehicles | 18% |
| 83013000 | Locks Of A Kind Used For Furniture | 18% |
| 83014010 | Other Locks | Combination Locks | 18% |
| 83014090 | Other Locks | Other | 18% |
| 83015000 | Clasps with locks | 18% |
| 83016000 | Flexible Tubes of Base Metal | 18% |
| 83017000 | Keys presented separately | 18% |
* GST rates may vary based on the latest GST notifications
HSN Code for Security Locks and Its Implications
Security locks such as high security cylinders, multi point locking systems or heavy duty padlocks are still treated as locks under the same heading. The fact that a lock offers higher security or is used in critical premises does not normally change the classification. What matters is whether the item is clearly recognisable as a lock of base metal.
Suppliers of security locks should clearly describe the product on the invoice, mention the correct HSN code and apply the appropriate GST rate. This helps buyers to take correct input tax credit and also supports easy matching of details during scrutiny of returns.
GST and Its Impact on Lock Products
Hardware shops, building material suppliers and online sellers of locks all need to charge GST at the rate applicable to their HSN code. Most lock products attract the standard GST rate which increases the final price for the end customer. Businesses may pass on this cost in pricing or absorb a part of it depending on competition and market conditions.
Correct classification also helps in comparing landed cost of domestic locks and imported locks. When importing lock products, the same HSN code is used for customs duty and GST. Any mistake can lead to assessment issues at the time of clearance or later during audit. Hence it is always safer to align the code used for purchase, sale and import documents.
