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.
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.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 7318 | Screws, bolts, nuts and similar fasteners of iron or steel | General metal screws for machinery, furniture fittings and construction work | 18% |
| 731814 | Self tapping screws of iron or steel | Self drilling and self tapping screws for sheet metal roofing, partitions and light fabrication | 18% |
| 731815 | Other screws and bolts whether or not with their nuts or washers | Machine screws, structural screws and general purpose engineering screws | 18% |
| 820540 | Screwdrivers | Individual screwdrivers including insulated and precision screwdrivers | 18% |
| 820559 | Other hand tools including sets with screwdrivers | Tool sets containing screwdrivers, bits and related small hand tools | 18% |
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.
I’m CA Chintan Rathod, a Chartered Accountant based in Nagpur with over 4 years of experience. I specialise in Taxation, helping individuals and businesses plan and file their taxes accurately while staying compliant with the latest regulations. My approach is focused on practical, easy-to-understand guidance so clients can make better financial decisions with confidence.
Frequently Asked Questions
-
What is the HSN code for screws in India?
In India, screws are generally classified in the fastener group that covers screws, bolts, nuts and similar metal fasteners. The detailed code depends on the type of screw such as wood screws, machine screws and self tapping screws.
-
How does the GST apply to screws and screwdrivers?
Most regular screws in the fastener group and screwdrivers in the hand tools group are taxed at 18% GST. Both are treated as standard hardware items and do not usually enjoy any special concessional rate.
-
What is the GST rate for screws under HSN code?
Most metal screws used for machinery, furniture and construction work are taxed at 18% GST under their fastener HSN codes unless a specific notification prescribes a different rate for a special product.
-
Are screwdrivers classified under the same HSN code as screws?
No. Screws are classified under the fastener heading for metal screws, bolts and nuts, while screwdrivers are classified under the separate hand tools heading along with spanners, pliers and similar tools.
-
How do manufacturers use the screw HSN code for GST filing?
Manufacturers and traders assign an appropriate fastener HSN code to screws and a separate hand tool HSN code to screwdrivers in their item masters. They print these codes on all invoices and report sales HSN wise in GST returns so that tax on screws and related products is correctly declared and input tax credit can be matched by customers.