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.
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:
| HSN Code | Product Name | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|---|
| 8301 | Padlocks and door locks | Standard door locks, padlocks and similar locking devices of base metal | Mechanical locks | 18% |
| 8301 | Furniture and cabinet locks | Locks used in cupboards, drawers, showcases and cabinets | Furniture locks | 18% |
| 8301 | Digital and smart locks | Electronic door locks with keypad, card or biometric access | Electronic locks | 18% |
All the above items usually attract the standard GST rate on hardware products. Special concessions are rarely available for ordinary locking devices.
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.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for digital locks?
Digital and smart door locks, such as keypad, card or biometric locks, are generally classified under HSN 8301 as locks of base metal. Even though they have electronic features, they are treated as locks for GST as long as their main function is locking and securing doors or entries.
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Are security locks classified differently under HSN?
High security locks like advanced cylinders, multi point systems or heavy duty padlocks are normally not given a separate HSN code. They are also classified under HSN 8301 as locks of base metal, because the higher security level does not change the basic nature of the product as a lock.
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How is GST applied to locks and locking devices?
Most common locks such as padlocks, door locks, furniture locks and digital locks attract the standard GST rate for hardware products, which is generally 18 percent. GST is charged on the transaction value, and buyers who use these locks for taxable business activities can usually claim input tax credit based on the correct HSN code.
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Can locks be categorized under the same HSN code as other hardware?
Locks are treated as hardware items but they have their own specific heading under HSN. Padlocks, door locks, furniture locks and many digital locks are generally grouped under HSN 8301 for locks of base metal. Other hardware items like hinges or handles fall under different headings, so they should not be mixed with locks under the same code.
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Does the material of the lock affect the HSN code?
Most steel or brass locks are covered under the heading for locks of base metal and classified under HSN 8301. As long as the lock is mainly made of base metal and its primary function is locking, the classification usually remains the same, whether it is a simple mechanical lock or a metal bodied digital lock with electronic controls.