The hardware hsn code depends on the item, but the two headings a hardware shop uses most are 8301 for locks and padlocks and 8302 for hinges, handles, tower bolts, castors and other door and furniture fittings, and both carry GST at 18%. Nails (7317), screws and bolts (7318), and hand tools (Chapter 82) are also 18%.
Here you will find the codes for a typical hardware counter, explains the 8302 sub-headings and links the related pages for fasteners, tools and steel. For the full metals group, see the iron and steel hub.
Hardware items: codes and GST rates
Item / HSN / GST- Padlocks18%Base metal
- Door locks and mortise locks18%Key or combination
- Electronic and digital door locks18%Electrically operated locks
- Keys and key blanks18%Separate keys
- Door hinges18%Base metal hinges
- Castors for furniture18%Wheels for chairs and trolleys
- Door handles, tower bolts, aldrops18%Fittings for buildings
- Furniture fittings, drawer channels18%Fittings for furniture
- Door closers18%Automatic door closers
- Nails and staples18%Steel nails
- Screws, bolts and nuts18%Fasteners
- Hand tools18%Hammers, screwdrivers
- Wall clocks18%Other clocks
Quick facts
Main headings
8301 locks, 8302 fittingsGST rate
18% (9% CGST + 9% SGST)Rate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
7326 for hinges and handlesRelated
7317 nails, 7318 fasteners, 8205 tools
Hardware hsn code list for a shop counter
| Item | HSN | GST |
|---|---|---|
| Padlock | 8301 10 | 18% |
| Door lock, mortise lock | 8301 40 | 18% |
| Furniture lock, drawer lock | 8301 30 | 18% |
| Keys | 8301 70 | 18% |
| Hinges | 8302 10 | 18% |
| Castor wheels | 8302 20 | 18% |
| Tower bolt, aldrop, door handle | 8302 41 | 18% |
| Drawer channel, cabinet handle | 8302 42 | 18% |
| Coat hooks, brackets | 8302 50 | 18% |
| Door closer | 8302 60 | 18% |
| Nails | 7317 | 18% |
| Screws, bolts, nuts | 7318 | 18% |
| Hammer, screwdriver | 8205 | 18% |
| Spanner | 8204 | 18% |
| Wire mesh, chain link | 7314 | 18% |
| Chains | 7315 | 18% |
| Wall clock | 9105 | 18% |
8302 hsn code 8 digit: fittings explained
Heading 8302 covers base metal mountings and fittings for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks and caskets. The main sub-headings are 8302 10 hinges, 8302 20 castors, 8302 30 fittings for vehicles, 8302 41 fittings for buildings (tower bolts, aldrops, handles, door stoppers), 8302 42 fittings for furniture (drawer channels, cabinet handles), 8302 49 others, 8302 50 hat racks and brackets, and 8302 60 door closers. All are 18%.
Lock hsn code and gst rate
Padlocks are 8301 10, locks for vehicles 8301 20, furniture locks 8301 30 and other locks including door locks 8301 40. Electronic and digital locks are still 8301 since the heading covers key, combination and electrically operated locks. Clasps with locks are 8301 50 and keys 8301 70. All are 18%.
Hinges hsn code and door handle hsn code
Butt hinges, piano hinges and concealed hinges of base metal are 8302 10. Door handles are 8302 41 when used on building doors and 8302 42 when used on furniture. Hinges and handles of plastic go under 3926 at 18%.
Wall clock hsn code and gst rate
Wall clocks, table clocks and alarm clocks not of the watch kind are 9105 at 18%. Clocks with watch movements are 9103. See watches and clocks.
Hardware pages in the metals group
| Page | Main code | GST |
|---|---|---|
| Nuts, bolts and screws | 7318 | 18% |
| Hand and power tools | 8205 | 18% |
| Iron and steel | 72 | 18% |
| Steel pipes | 7306 | 18% |
| Welding rods and machines | 8311 | 18% |
| Bearings | 8482 | 18% |
| Copper and brass | 7408 | 18% |
| Sanitary ware and fittings | 6910 | 18% |
Hardware shop invoice
Hardware store bill to a carpenter: Butt hinges 4 inch, HSN 8302 10, 100 pairs, Rs 6,000. Drawer channels, HSN 8302 42, 50 pairs, Rs 7,500. Mortise lock, HSN 8301 40, 10 sets, Rs 9,000. Taxable value Rs 22,500. CGST 9% Rs 2,025. SGST 9% Rs 2,025. Total Rs 26,550.
Running a hardware shop under GST
A hardware shop sells thousands of small items, nearly all at 18%. That makes billing simple, but the HSN summary still needs the right heading for each item. Set the code in your item master by product family, not by size. A shop with turnover up to Rs 1.5 crore can choose the composition scheme at 1% of turnover, but it then cannot collect GST from contractors who want credit, which can cost business. Contractors and factories buying in bulk usually want a tax invoice so they can take credit, while house owners compare only the final price. Interior firms and furniture makers are often the biggest buyers of 8302 fittings, and they check the HSN on every bill because their own sales of furniture are under 9403. A shop serving both kinds of buyer is usually better off as a regular taxpayer.
Stock management matters too. Items like hinges, handles and locks come in many sizes and finishes, but they share a few headings. Group them in your billing software by heading, not by supplier or brand, so that the HSN summary in GSTR-1 shows a handful of clean lines rather than hundreds of small ones with mixed codes.
Hardware hsn code and gst rate mistakes
Most errors in this trade come from putting fittings under general steel headings. These are the ones seen most often in audits: T: Common errors Problem | Fix Hinges and handles under 7326 | Use 8302; 7326 is only for articles not covered elsewhere Tower bolts under 7318 | Tower bolts are 8302 41 Plastic hinges under 8302 | Plastic fittings are 3926 Digital lock under 8543 | Locks of all kinds stay in 8301
This hub sets out the general classification of hardware items under the present schedule. Items made of plastic or with electronic parts may move to other headings, so check each code on the GST portal and ask a GST practitioner or chartered accountant when an item is new to your shop.
Frequently asked questions
What is the GST rate on hardware items?
Most hardware items, including locks, hinges, handles, nails, fasteners and tools, are 18%.
What is the 8302 hsn code?
8302 covers base metal fittings for furniture, doors and windows, such as hinges, handles, tower bolts and castors, at 18%.
What is the lock hsn code and gst rate?
Locks are 8301, with padlocks at 8301 10 and door locks at 8301 40, all at 18%.
What is the hinges hsn code?
Hinges of base metal are 8302 10, at 18%.
What is the wall clock hsn code and gst rate?
Wall clocks are 9105, at 18%.