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Key Highlights:
- Understanding the taxation of metallic products gives an estimate of the input tax credit (ITC) that can be claimed on goods supplied, thereby alleviating the general tax burden.
- Most of the miscellaneous articles for Chapter 83 are subject to an 18% GST rate, which gives uniform taxation for all hardware and metal fittings.
- Products covered in Chapter 83 are used in building construction, interior design, automobile manufacturing, and office furniture businesses.
- The knowledge of the 8302 HSN code GST Rate and others will help in cases concerning importers, exporters, and domestic manufacturers.
Chapter 83 of the HSN (harmonised system of nomenclature) covers various miscellaneous articles made from base metals. This chapter includes hinges, locks, mountings, fittings, and other hardware items used in buildings, furniture, automobiles, and machinery. Understanding the hardware HSN code and GSTrate for these items is essential for businesses dealing with metal hardware products. So, let's understand the applicable GST rates. Also Read - Find out how GST works in India GST Rate & HSN Codes for Chapter 83 – Miscellaneous Articles of Base Metal
| HSN CODE | Description of the Goods | CGST RATE(%) | SGST / UTGST Rate (%) | IGST Rate (%) |
| 8306 | The category involves base metal bells, gongs, and other devices that are identified as being non-electric, figurines or any other ornaments; photographs, images or replicas thereof, frames which frame photo pictures; base metal mirrors; including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, and dhokra jaali. | 6 % | 6 % | 12% |
| 8301 | Locks of any description, be they base metal padlocks or locks (via key, combination, or electrically controlled); clasps, and frames with clasps incorporating base metal locks. | 9% | 9% | 18% |
| 8302 | base-metal mountings, fittings, and any such like items for coachwork, saddlery, trunks, chests, caskets, doors, stairs, windows, blinds, and furniture; base metal brackets, hat-pegs, hatracks, and any other similar items; base-metal castors with mountings; base metal automatic door closers. | 9% | 9% | 18% |
| 8303 | Strongroom doors, lockers, strong boxes, cash and deed boxes, partition furniture with other accessories in base metal of a similar kind | 9% | 9% | 18% |
| 8304 | Base metal filing cabinets, card index cabinets, paper-holder trays, rest-paper-weights, pen-trays, office stamp-stands, etc., not being the furniture of the type falling under heading 9403 | 9% | 9% | 18% |
| 8305 | Base metal fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags, and others for office use; base metal staples in strips (offices, upholstery, packing, etc.) | 9% | 9% | 18% |
| 8307 | Base metal flexible tubing, with or without fittings | 9% | 9% | 18% |
| 8308 | Geared of base metal clasps, with or without frames for being clasped thereunto, buckles, buckle-clasps, hooks, eyes, eyelets, and similar items which shall be parts of either garments or accessories of the garment, footwear, jewelry, watches, books, awnings, leather goods, travel goods, saddlers or similar articles; bent or tubular rivets; beads and spangles | 9% | 9% | 18% |
| 8309 | Stoppers, lids and caps (e.g. pouring stoppers, screw caps, crown corks), bottle capsules, threaded bungs, bung covers, seals, and various other base metal packaging accessories | 9% | 9% | 18% |
| 8310 |
Stoppers, lids and caps (e.g. pouring stoppers, screw caps, crown corks), bottle capsules, threaded bungs, bung covers, seals, and various other base metal packaging accessories excluding those of heading 9405 | 9% | 9% | 18% |
| 8311 | Wire, rods, tubes, plates, electrodes, and similar products of base metal or metal carbide, coated or cored with a flux material of a type used for soldering, brazing, welding, or deposition; wire and rods made of agglomerated base metal powder for use in metal spraying. | 9% | 9% | 18% |
Most items classified under Chapter 83 attract a GST rate of 18%. This chapter mainly includes hardware HSN code and GSTrate involving hardware used by construction, furniture making, and automobile industries. Also Read - Check out the list of items exempted under GST
Popular HSN Codes Classified Under Chapter 83
Some HSN codes under Chapter 83 include a list of different metal items. Here is a look at some of the most popular codes and the items included thereunder - HSN Code 8301: Locks & Padlocks This category accounts for locks and padlocks, including electric locks, key-based locks, and combination locks. Such locks mostly find applications in security systems, safes, and home usage. HSN Code 8302: Hardware Fittings This 8302 HSN code GSTrate covers a wide range of hardware fittings for use in furniture, doors, and windows, including hinges, brackets, locks, and handles. They are essential components of construction and interior design. HSN Code 8303: Safes and Vaults This category covers strong boxes, safes, and vaults used in homes, offices, and banks for the security of valuables. HSN Code 8304: Filing Cabinets & Storage This includes filing cabinets, office storage solutions, and card index cabinets that are used mainly in corporate and educational institutions. HSN Code 8305: Staples & Fasteners This cements the classification of strip form staples and other fasteners that find use in upholstery and office purposes. HSN Code 8306: Metal Ornaments This includes ornaments, decorative bells, gongs, and other objects made mainly of ornamental metals that are used for aesthetic and ceremonial purposes. HSN Code 8307: Flexible Tubes and Pipes Flexible tubing, pipes, and hoses made of base metal have small applications in industrial and domestic usage. HSN Code 8308: Clasp Frames and Fasteners This constitutes clips, hooks, eyelets, and snap fasteners used in garments, bags, and industrial applications. HSN Code 8309: Stoppers, Lids, and Caps Sealing materials, including metal caps, lids, and stoppers used in packaging and industrial containers. HSN Code 8310: Sign-plates, Name-plates, and Symbols Signage, labels, and identification are manufactured from metal plates, numbers, letters, or symbols. HSN code 8311: Welding and Soldering Materials Covers wire, rods, tubes, and electrodes of base metal used for welding, brazing, and metal spraying.
Understanding HSN Codes and GST Rates Under Chapter 83
As discussed in this article, all these items fall under Chapter 83 of the HSN code, attracting a uniform 18% GST on top. It is important to ensure that these classifications are understood when it comes to manufacturing, trading, and import/export of such goods.Businesses must keep themselves abreast of the most up-to-date GST rates and HSN codes to enable smooth transactions, lessen tax liabilities, and claim rebates on input tax credit (ITC) for purchases made. For anyone dealing in hardware that's made of metal, knowing which particular code to use is very important; otherwise, one may face some problems on legal or financial platforms.The official GST portal is a better resource to guide businesses in understanding the classification, or they may get help from a tax professional. For GST computation, the online GST calculator proves to be a useful tool. The calculator gives you the exact GST liability, helping you file your returns correctly. So, use the calculator and comply with the GST norms easily.
FAQS - FREQUENTLY ASKED QUESTIONS
What is Chapter 83 in the HSN code framework?
The HSN code chapter 83 contains "miscellaneous articles of base metal", such as items like padlocks, fastenings, fittings, and other metal articles that could not be classified elsewhere.
What are the GST rates for padlocks and locks under HSN code 8301?
The padlocks and locks of base metal, classified under HSN code 8301, attract an 18% GST.
Are there separate HSN codes assigned to each of the various locks?
Yes, different HSN codes are assigned depending on the type of lock. They are as follows:
8301.10.00: Padlocks
8301.20.00: Locks used in motor vehicles
8301.30.00: Locks used for furniture
8301.40: Other locks, such as combination locks
What is the 8302 HSN code GST rate?
The 8302 HSN code GST rate is 18%.
What HSN classification is that of armoured safes and strong boxes?
Armoured safes, strong boxes, and similar items are classified under HSN code 8303.
What is the GST price on office or desk equipment of base metal?
Office equipment of base metals, like filing cabinets and paper trays, are recorded under the HSN code 8304, with a tax rate of 18%.
What GST rate is being applied to flexible tubing of base metal?
Office equipment of base metals, like filing cabinets and paper trays, are recorded under the HSN code 8304, with a tax rate of 18%.
How are clasps, buckles, and similar articles classified in the HSN?
Clasps, buckles, hooks, eyes, and other similar articles of base metals are classified under HSN code 8308.
What are the rates of GST on hinges and fittings used for furniture and doors?
The 8302 HSN code GST rate deals with hinges, fittings, and mountings for furniture, doors, and windows, and they attract 18% GST.
Is there a different GST rate for decorative metal items?
Decorative bells, gongs, and base metal ornaments under HSN code 8306 are taxed at 18% GST.
Can ITC be claimed for purchases of metal hardware by businesses?
Under the conceding of ITC on a tax-paid entity, any establishment doing business in the metal hardware line may obtain ITC.
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
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