GST rate and HSN code for hand tools
GST on hand tools such as pliers, spanners, hammers and screwdrivers is 18% (HSN 8203 to 8205) from 22 September 2025. Manually operated farm tools such as spades, hoes, sickles and axes (8201) are nil. A ghamella (iron pan, 7323 9410) is 18%. Screws, nails and locks are 18%.
HSN code and GST rate for hand tools
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Pliers, pincers, files | 8203 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 363 |
| Spanners and wrenches | 8204 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 364 |
| Hammers, screwdrivers, other hand tools | 8205 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 365 |
| Manual farm tools (spade, hoe, sickle, axe) | 8201 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 155 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Hand tools: pliers, spanners, wrenches, hammers, screwdrivers (8203-8205)”.
What to print on the bill
- Pliers and pincers: 8203. Spanners: 8204. Hammers and screwdrivers: 8205. All 18%.
- Spades, hoes, sickles, axes: 8201 at 0%.
- Ghamella: 18%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing a spade at 18% as a hand tool.
- Billing a ghamella at 0% as a farm tool; it is excluded.
- Billing power tools (drills) as hand tools; they are 8467, 18%.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on hand tools
Are farm hand tools exempt?
Yes. Agricultural implements, manually operated or animal driven, such as spades, shovels, picks, hoes, axes and sickles, other than ghamella, are nil (Notification 10/2025, S. No. 155).
What is the GST on a tool kit?
A kit of tools of 8202 to 8205 put up in sets is 8206 at 18%.
What is the GST on locks?
Padlocks and locks of base metal (8301) are 18%.
More hardware, kitchen and household
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025 and Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.