--- title: "8306 HSN Code | HSN Code for Metal Bells & Gongs in India" description: "Know more about 8306 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8306 covering Metal Bells & Gongs." canonical: "https://busy.in/hsn/sub-chapter-8306/" --- # HSN Sub-chapter 8306: Metal Bells & Gongs Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal Part of [Chapter 83: Miscellaneous Base Metal Articles](https://busy.in/hsn/chapter-83/). - Current GST rate: 5% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 83061000 | [Bells, gongs and the like](https://busy.in/hsn/hsn-83061000/) | | 83062110 | [Statuettes and other ornaments: Plated with precious metal: Statuettes](https://busy.in/hsn/hsn-83062110/) | | 83062120 | [Statuettes and other ornaments : Plated with precious metal : Trophies](https://busy.in/hsn/hsn-83062120/) | | 83062190 | [Plated statuettes and ornaments](https://busy.in/hsn/hsn-83062190/) | | 83062910 | [Statuettes](https://busy.in/hsn/hsn-83062910/) | | 83062920 | [Statuettes and other ornaments](https://busy.in/hsn/hsn-83062920/) | | 83062990 | [Statuettes and other ornaments : Other : Other](https://busy.in/hsn/hsn-83062990/) | | 83063000 | [Photograph, picture or similar frames; mirrors](https://busy.in/hsn/hsn-83063000/) | ## Frequently asked questions ### What products are classified under HSN 8306 It includes Metal Bells & Gongs ### If I repair and return Metal Bells & Gongs, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### How are warranty replacements of Metal Bells & Gongs handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### Can I claim ITC on inputs and services used for Metal Bells & Gongs? If your outward supply of Metal Bells & Gongs is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### What misclassification mistakes happen with Metal Bells & Gongs? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ### Any import/export nuance for Metal Bells & Gongs? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ## India's trade performance: HSN Sub-Chapter 8306 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹276 Cr (+9.97% YoY) — 0.0074% of India's total exports - Imports: ₹76 Cr (+2.54% YoY) — 0.0013% of India's total imports - Trade balance: ₹199 Cr (Surplus); surplus rank #328 of 1233 sub-chapters - Share of Chapter 83: 3.35% of its exports; import side 0.72% - Rank within Chapter 83: #6 of 11 by export value; import-side #9 ### Key metrics - Export CAGR: 16.19% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #636 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +33.98% in FY 2021-22 - Contribution to Ch. 83: 3.35% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 8306 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 83 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 83 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 112.02 | 0.0049% | — | 2.52% | 104.99 | 0.0029% | — | 1.52% | +7.03 | #704 | | FY 2019-20 | 126.79 | 0.0057% | +13.19% | 2.74% | 57.38 | 0.0017% | −45.35% | 0.87% | +69.41 | #683 | | FY 2020-21 | 143.39 | 0.0067% | +13.09% | 2.84% | 20.39 | 0.0007% | −64.47% | 0.37% | +123.00 | #664 | | FY 2021-22 | 192.11 | 0.0061% | +33.98% | 2.81% | 46.51 | 0.0010% | +128.10% | 0.55% | +145.60 | #668 | | FY 2022-23 | 204.24 | 0.0056% | +6.31% | 2.96% | 60.05 | 0.0010% | +29.11% | 0.61% | +144.19 | #685 | | FY 2023-24 | 250.61 | 0.0069% | +22.70% | 3.43% | 74.37 | 0.0013% | +23.85% | 0.74% | +176.24 | #648 | | FY 2024-25 | 275.59 | 0.0074% | +9.97% | 3.35% | 76.26 | 0.0013% | +2.54% | 0.72% | +199.33 | #636 | - CAGR (7-year): exports 16.19%/yr, imports -5.19%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 8306 export-import analysis ### Consistent export growth: 16.19% CAGR over 7 years India's exports under HSN Sub-Chapter 8306 have grown at a compound annual rate of 16.19% over 7 fiscal years, rising from ₹112.02 Crore in FY 2018-19 to ₹275.59 Crore in FY 2024-25. ### HSN Sub-Chapter 8306 ranked #636 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 8306 ranks #636 out of 1233 sub-chapters by total export value. Within Chapter 83, it ranks #6 of 11. By trade surplus, it ranks #328 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8306 exports The strongest single-year export movement for HSN Sub-Chapter 8306 was recorded in FY 2021-22, when exports surged by 33.98% over the prior year. ### India maintains a trade surplus of ₹199.33 Crore in HSN Sub-Chapter 8306 goods In FY 2024-25, India's exports of ₹275.59 Cr exceeded imports of ₹76.26 Cr, resulting in a trade surplus of ₹199.33 Crore — ranking #328 of 1233 by surplus magnitude. ### Import growth of -5.19% CAGR signals stable import dependency for Metal Bells & Gongs India's imports under HSN Sub-Chapter 8306 have grown at -5.19% CAGR, reaching ₹76.26 Crore in FY 2024-25. ### HSN Sub-Chapter 8306 contributes 3.35% of Chapter 83 exports — ranked #6 Among the 11 sub-chapters under Chapter 83, HSN Sub-Chapter 8306 ranks #6 by export value — accounting for 3.35% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.72% share (rank #9). ## Related Sub-Chapters in Chapter 83 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 8302: Furniture metal fittings](https://busy.in/hsn/sub-chapter-8302/) | ₹3,646 Cr | | #2 | [HSN Sub-Chapter 8309: Metal Caps & Lids](https://busy.in/hsn/sub-chapter-8309/) | ₹1,116 Cr | | #3 | [HSN Sub-Chapter 8301: Padlocks, clasps, base metal keys](https://busy.in/hsn/sub-chapter-8301/) | ₹1,025 Cr | | #4 | [HSN Sub-Chapter 8307: Flexible Metal Tubing](https://busy.in/hsn/sub-chapter-8307/) | ₹876 Cr | | #5 | [HSN Sub-Chapter 8311: Welding, soldering, brazing products](https://busy.in/hsn/sub-chapter-8311/) | ₹685 Cr | | #6 | HSN Sub-Chapter 8306: Metal Bells & Gongs (this hsn sub-chapter) | ₹276 Cr | | #7 | [HSN Sub-Chapter 8305: Metal Desk Equipment](https://busy.in/hsn/sub-chapter-8305/) | ₹192 Cr | | #8 | [HSN Sub-Chapter 8308: Clasps & Buckles](https://busy.in/hsn/sub-chapter-8308/) | ₹191 Cr | | #9 | [HSN Sub-Chapter 8303: Armoured Safes & Boxes](https://busy.in/hsn/sub-chapter-8303/) | ₹144 Cr | | #10 | [HSN Sub-Chapter 8310: Name & sign plates](https://busy.in/hsn/sub-chapter-8310/) | ₹69 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 8301 | [Padlocks, clasps, base metal keys](https://busy.in/hsn/sub-chapter-8301/) | | 8302 | [Furniture metal fittings](https://busy.in/hsn/sub-chapter-8302/) | | 8303 | [Armoured Safes & Boxes](https://busy.in/hsn/sub-chapter-8303/) | | 8304 | [Metal Office Equipment](https://busy.in/hsn/sub-chapter-8304/) | | 8305 | [Metal Desk Equipment](https://busy.in/hsn/sub-chapter-8305/) | | 8307 | [Flexible Metal Tubing](https://busy.in/hsn/sub-chapter-8307/) | | 8308 | [Clasps & Buckles](https://busy.in/hsn/sub-chapter-8308/) | | 8309 | [Metal Caps & Lids](https://busy.in/hsn/sub-chapter-8309/) | | 8310 | [Name & sign plates](https://busy.in/hsn/sub-chapter-8310/) | | 8311 | [Welding, soldering, brazing products](https://busy.in/hsn/sub-chapter-8311/) |