Screwdriver HSN Code: Classification and GST Rate Guide
Screwdrivers are basic hand tools used in workshops, hardware shops, electrical repair and home maintenance. Under GST, they are treated as goods and classified using HSN codes. Choosing the correct screwdriver HSN code helps you charge the right GST rate, claim input tax credit properly and avoid future disputes with the department.
Here is an example table showing how screwdrivers and related products may be mapped with HSN codes and GST rates. These are only indicative and you must always check the latest GST rate notification before final billing.
| HSN Code | Product Name | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|---|
| 820540 | Manual screwdriver | Hand operated screwdrivers for general use | Standard and precision types | 18% |
| 820600 | Screwdriver tool set | Sets containing screwdrivers and small hand tools | Home repair and professional kits | 18% |
| 850811 | Electric screwdriver | Power driven screwdriver with motor | Corded or cordless type | 18% |
| 846729 | Power drill with bits | Drills supplied with screwdriver bits | Combination power tool | 18% |
What is the screwdriver HSN code in GST?
In GST, manual screwdrivers are normally grouped under the chapter for hand tools. The detailed heading covers screwdrivers as well as other small tools. For most small shops, using a single HSN code for all manual screwdrivers of similar design and material is acceptable, even if the size or handle style changes. What matters is that the main function remains the same.
HSN code for electric screwdrivers
Electric screwdrivers work like a small power tool and can fall under the chapter for power operated hand tools. When you classify them, you should see whether the product is a simple electric screwdriver or a multi function drill driver. Product catalogues, voltage rating and usage notes help you decide the correct heading. Describing the item clearly on the GST invoice also supports your classification.
HSN code for screwdriver sets and tool kits
Many stores sell screwdriver sets or combined tool kits. If screwdrivers give the essential character to the kit, you may classify the set under the same heading as screwdrivers. If the kit is more balanced or centred on some other tool, then you should classify it according to that tool. The same logic is used for GST as well as customs while importing tool kits.
Why correct HSN code for screwdrivers matters?
Correct screwdriver HSN code ensures that GST rate on sales and purchases match, input tax credit flows smoothly and data in GSTR 1 and GSTR 3B stays consistent. It also reduces the risk of queries during departmental audits because your invoices show technically sound descriptions and HSN codes.
As a Chartered Accountant with more than 8 years of experience, I have refined my skills in the field and developed a true passion for writing. I specialize in creating insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, I aim to share valuable insights that resonate with readers.
Frequently Asked Questions
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Can I use one HSN code for all sizes of manual screwdrivers?
Yes, if all screwdrivers are of the same general type, you can usually use one common HSN code. Change the code only when the function or technology changes.
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Do insulated electrical screwdrivers need a different HSN code?
Insulated screwdrivers are still manual tools, so they normally fall under the same heading as regular manual screwdrivers.
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How should I classify a tool kit that includes screwdrivers and pliers?
Check which tool gives the essential character to the kit. If both are equal, see the detailed tariff notes or consult a tax expert for the best choice.
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Is the HSN code for imported screwdrivers different from locally purchased ones?
No, the same HSN code is used for both imports and domestic supplies. The code is common for customs duty and GST.