Scissor HSN Code: Classification for Tailor and Hand Scissors
Scissors are widely used in tailoring, garment cutting, office work, crafts and home use. Under GST, these products are classified using the Harmonised System of Nomenclature so that taxation on different types of scissors stays consistent and easy to track in returns.
In most cases, tailor scissors, office scissors and general hand scissors are all grouped under the same HSN heading for scissors and similar shears. However, the final code and GST rate can change based on product design, material, size and the way the item is supplied.
HSN Code and GST Rate for Scissors
| Product Name | HSN Code | GST Rate | Product Description |
|---|---|---|---|
| Tailor scissors | 82130000 | 18% | Large metal scissors used by tailors for cutting cloth and garment materials. |
| Office scissors | 82130000 | 18% | Medium size scissors used in offices, schools and homes for paper and light cutting. |
| Hand scissors (general use) | 82130000 | 18% | Small or medium hand scissors for household, craft and general cutting purposes. |
What is the HSN Code for Scissors?
The HSN code for most scissors, including tailor scissors and office scissors, generally falls under heading 82130000. This heading covers scissors, tailors shears and similar cutting tools used for textiles, paper, craft work and general purposes.
In normal business practice, you can use the same HSN for scissors used in tailoring, office work and home use as long as they are standard cutting tools. Only very specialised industrial cutting machines move to different headings.
How Tailor and Office Scissors Are Classified under HSN?
Tailor scissors and office scissors are both treated as hand operated cutting tools. The classification depends on the nature of the tool rather than the place of use.
- Tailor scissors are heavier and longer but still fall under the same scissors heading.
- Office scissors are lighter and used for paper, but they remain in the same HSN group.
Size, handle shape or grip style does not usually change the HSN code. What matters is that the product is a hand operated scissor, not a machine.
The HSN Code for Hand Scissors
Hand scissors for craft, household or stationary use also come under the same HSN heading. Even if the handles are plastic coated or the blades are stainless steel, the HSN code generally remains 82130000.
If you sell scissor sets with different sizes in one pack, the entire set is usually treated as scissors under the same code. You can show the same HSN on the invoice and in your GST returns for the complete pack.
GST Implications on Scissor Products
Scissor products under this heading are typically taxed at the standard GST rate slab, which is commonly 18% for such tools. Businesses dealing in scissors should:
- Charge the correct GST rate on sale invoices.
- Use the same HSN in GSTR 1 and GSTR 3B reporting.
- Maintain proper product descriptions so that the nature of scissors is clear during assessment.
If you supply scissors as part of a kit with other tools, you should check whether the kit is treated as a single supply or multiple items, and apply HSN accordingly.
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Frequently Asked Questions
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What is the HSN code for tailor scissors?
The HSN code for most tailor scissors is generally 82130000, which covers scissors, tailors shears and similar cutting tools.
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How are office scissors classified under HSN?
Office scissors are also classified under the same scissors heading. They remain within the same HSN code as long as they are standard hand operated cutting tools.
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Does the size or material of the scissor affect its HSN code?
Minor differences in size or material usually do not change the HSN code. Only when the product becomes a different type of tool or machine would the heading change.
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How does GST apply to scissor products?
Scissor products are normally taxed at the standard GST rate, commonly 18%, and this rate should be applied on all taxable supplies of scissors.
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Can scissors used for industrial purposes have a different HSN code?
If the product is still a hand scissor, it generally stays under the same heading. Special industrial cutting machines or powered cutting tools may fall under different HSN codes.