Chapter 82
Headings in HSN Chapter 82
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 8201 | Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay… | 18% | 10% | 6 |
| 8202 | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) | 18% | 10% | 11 |
| 8203 | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe- cutters, bolt croppers, perforating punches and similar hand tools | 18% | 10% | 5 |
| 8204 | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles | 18% | 10% | 5 |
| 8205 | Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices; clamps and the like, other than accessories for and parts of, machine-tools or water-jet… | 18% | 10% | 17 |
| 8206 | Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale | 18% | 10% | 2 |
| 8207 | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching… | 18% | 10% | 16 |
| 8208 | Knives and cutting blades, for machines or for mechanical appliances | 18% | 10% | 9 |
| 8209 | Plates, sticks, tips and the like for tools, unmounted, of cermets | 18% | 10% | 1 |
| 8210 | Tools; hand-operated mechanical appliances, weighing 10kg or less, used in the preparation, conditioning or serving of food or drink | 18% | 10% | 1 |
| 8211 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor | 18% | 10% | 7 |
| 8212 | Razors and razor blades (including razor blade blanks in strips) | 18% | 10% | 6 |
| 8213 | Scissors; tailors' shears and similar shears, and blades therefore | 18% | 10% | 1 |
| 8214 | Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail… | 18% | 10% | 6 |
| 8215 | Spoons, forks, ladles, skimmers, cake- servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | 18% | 10% | 4 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.