Screw HSN Code: Understanding HSN Classifications for Screw Products
Screws are common fasteners used in machines, furniture, construction and many everyday items. Screwdrivers are the basic hand tools used to tighten and loosen these screws.
To charge GST correctly and keep records clear, businesses must use the correct screw HSN code for fasteners and the correct HSN code for screwdrivers and other tools.
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What Is the Screw HSN Code?
Under GST, screws are generally classified in the iron and steel fasteners group. This group covers screws, bolts, nuts and similar fasteners made of iron or steel.
Most standard metal screws for machinery, furniture fittings and construction work are placed in this fastener heading. The detailed codes under this heading depend on the type of screw, such as whether it is a wood screw, a machine screw or a screw for metal sheets.
In simple trading practice, many hardware shops and distributors set up a single main screw HSN code in their item master and then maintain details such as size, type and material in the product description and unit price.
Screw 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 | 73 |
| Chapter Title | Articles Made of Iron/Steel |
| Chapter Description | Articles of iron or steel |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 7318 | Screws, Bolts, Nuts (Iron/Steel) | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 73181110 | Coach Screws : Machine Screws | 18% |
| 73181190 | Other Threaded Articles | 18% |
| 73181200 | Wood Screws | 18% |
| 73181300 | Screw Hooks and Screws | 18% |
| 73181400 | Self-Tapping Screws | 18% |
| 73181500 | Other Screws and Bolts | 18% |
| 73181600 | Nuts | 18% |
| 73181900 | Threaded Articles | Other | 18% |
| 73182100 | Spring Lock Washers | 18% |
| 73182200 | Other Washers | 18% |
| 73182300 | Rivets | 18% |
| 73182400 | Cotters and Cotter Pins | 18% |
| 73182910 | Other Non-Threaded Articles | 18% |
| 73182990 | Non-Threaded Articles | Other | 18% |
* GST rates may vary based on the latest GST notifications
HSN Code for Screws and Screwdrivers
Screws are part of the fastener category and are grouped with bolts and nuts. Different detailed lines cover wood screws, machine screws, self tapping screws and other screw types used in construction and engineering work.
Stainless steel screws and special coated screws are also covered in the same broad screw group, but their detailed codes may highlight the material and design. For GST classification they are all treated as screw products under the fastener heading.
Screwdrivers are not classified as screws. They are hand tools used to work with screws. Under the tariff, screwdrivers are part of the hand tools group that covers spanners, wrenches, pliers, hammers and similar tools.
This means screws and screwdrivers do not share the same HSN code. Screws fall under the fastener heading, while screwdrivers fall under the hand tools heading. On invoices, the screw and the screwdriver should be shown as separate line items with their own HSN codes when they are sold separately.
GST on Screws and HSN Code Classification
Under the present GST rate structure, most iron and steel screws in the fastener group are taxed at 18% GST . This rate applies to common screws used in machines, furniture fittings, doors, windows and many hardware applications.
Screwdrivers and most other hand tools are also taxed at 18% GST . They are treated as standard tools under the general electrical and mechanical tools category and are placed in the same 18% slab as many other small tools and hardware items.
If screws are made from special materials such as stainless steel or are part of a special kit or assembly, their detailed HSN code might change within the fastener group, but the GST rate usually remains 18% unless a specific notification gives a concessional rate for a special case.
For GST compliance, manufacturers and traders create separate item masters for screws and screwdrivers. They assign the correct fastener HSN code to screws and the correct hand tool HSN code to screwdrivers and print these codes on every invoice. When they file returns, they show outward supplies HSN wise so that turnover from screw sales and tool sales is clearly visible to the tax department.
On the buyer side, workshops, factories, contractors and retailers who buy screws and screwdrivers for business use or resale can claim input tax credit on the 18% GST paid, subject to normal conditions. Correct HSN classification helps support these credit claims during audits.
Conclusion
The screw HSN code system separates screws as metal fasteners and screwdrivers as hand tools. Screws are grouped with bolts and nuts, while screwdrivers sit in the general hand tools chapter.
When businesses assign the correct HSN code to screws and a separate tool HSN code to screwdrivers and apply the standard 18% GST rate in normal cases, their invoices stay accurate and GST returns remain clear. This reduces the chance of disputes, interest and penalties linked to wrong classification or GST rates for screw products and tools.
