The hand tools hsn code depends on the tool: pliers and cutters are 8203, spanners 8204, hammers and screwdrivers 8205, drill bits 8207, and hand held power tools such as drill machines and angle grinders 8467, with GST at 18% across all of them. The one nil line is farm hand tools such as spades and sickles under 8201.
Abrasives like grinding wheels and emery paper sit in Chapter 68, not 82. This page lists each heading, gives a tool shop invoice line and clears up the common doubts on blades, knives and wheels. More metal goods are on the iron and steel hub.
Hand and power tools: codes and GST rates
Item / HSN / GST- Spades, sickles, hoes and other farm hand toolsNilManually operated farm implements
- Hand saws and hacksaw blades18%Including hexa blades
- Pliers, files, cutters, tweezers18%Crimping tools usually here
- Spanners and wrenches18%Including socket sets
- Hammers, screwdrivers, vices, clamps18%Hand tools not covered elsewhere
- Drill bits, taps, dies, cutting tools18%Interchangeable tools
- Knives with cutting blades18%Utility and kitchen knives
- Scissors and tailors shears18%And their blades
- Drill machines, angle grinders, power tools18%Hand held with motor
- Grinding wheels and cutting wheels18%Abrasive wheels
- Emery paper and abrasive cloth18%Sandpaper
Quick facts
Chapter
82: tools of base metalGST rate
18% (9% CGST + 9% SGST)Nil items
Manual farm tools under 8201Power tools
8467 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8205 for every tool; check 8203, 8204 and 8207 first
Hand tools hsn code list
| Tool | HSN | GST |
|---|---|---|
| Spade, shovel, hoe, sickle | 8201 | Nil |
| Hand saw, hacksaw frame, hacksaw blade | 8202 | 18% |
| Pliers, nose pliers, wire cutter, crimping tool | 8203 | 18% |
| Spanner, wrench, socket set | 8204 | 18% |
| Hammer, screwdriver, chisel, vice, clamp | 8205 | 18% |
| Tool sets of two or more headings | 8206 | 18% |
| Drill bit, tap, die, router bit | 8207 | 18% |
| Machine knives and blades | 8208 | 18% |
| Knife with cutting blade | 8211 | 18% |
| Scissors | 8213 | 18% |
| Electric drill, angle grinder, jigsaw | 8467 | 18% |
| Grinding wheel, cutting wheel | 6804 | 18% |
| Emery paper, sandpaper | 6805 | 18% |
8205 hsn code and the catch all for tools
Heading 8205 holds hand tools not covered by a more specific heading: hammers, screwdrivers, chisels, blow lamps, vices, clamps, anvils and glass cutters. Before using 8205, check whether the tool belongs to 8202 (saws), 8203 (pliers and cutters), 8204 (spanners) or 8207 (bits). A screwdriver set with spanners and pliers sold as one kit goes under 8206.
Drill bit hsn code and 8207 tools
Interchangeable tools that fit into a hand tool or a machine, such as drill bits, taps, dies, milling cutters, router bits and screwdriver bits, are 8207 at 18%. The drill machine itself is 8467 if hand held with a motor, or 8459 if it is a bench or pillar drilling machine.
8467 hsn code for power tools
Power tools for working in the hand, whether electric, pneumatic or hydraulic, are 8467. Electric drills are 8467 21, angle grinders and sanders 8467 29, and chain saws 8467 22. Parts of these tools follow 8467 91 to 8467 99. GST is 18%.
Cutting wheel and grinding wheel hsn code
Grinding wheels, cutting wheels and polishing stones of bonded abrasives are 6804 at 18%. Sandpaper and emery paper on a paper or cloth backing are 6805 at 18%. Diamond saw blades for tile cutting are 8202 as saw blades, at 18%.
Hacksaw blade, knife and scissor hsn code
Hacksaw blades and hexa blades are saw blades under 8202. Utility knives and kitchen knives are 8211. Scissors and tailors shears are 8213. Shaving blades are 8212. All are 18%.
Billing tools in a hardware shop
A typical tool shop bill: Electric drill machine 13 mm, HSN 8467 21, 5 pieces, taxable value Rs 12,500. Drill bit set, HSN 8207 50, 10 sets, Rs 3,000. CGST 9% Rs 1,395. SGST 9% Rs 1,395. Total Rs 18,290.
A factory buying tools for its workshop can take credit of the GST. A farmer's spade is nil and carries no tax. Tools bought with a machine are often listed on the machinery page, and door and cabinet fittings on hardware items. Nuts, bolts and fasteners that sell next to tools are on the nut bolt codes page.
The tool codes here are a general reference for the present rate schedule. Sets, multi purpose tools and machine attachments can belong elsewhere, so look up the live entry on the GST portal and check with a GST practitioner or chartered accountant before you settle a code.
Frequently asked questions
What is the GST rate on hand tools?
Hand tools of Chapter 82 and power tools of 8467 are taxed at 18%. Manual farm tools such as spades and sickles under 8201 are nil.
What is the drill machine hsn code?
A hand held electric drill is 8467 21 at 18%.
What is the hammer hsn code?
Hammers are 8205 20 at 18%.
What is the spanner hsn code?
Spanners and wrenches are 8204 at 18%.
What is the scissor hsn code and gst rate?
Scissors are 8213 at 18%.