GST Rates Chapter 82 Tools, Implements, Cutlery, Spoons and Forks,of Base Metal; Parts Thereof of Base Metal

By | June 26, 2017
(Last Updated On: June 26, 2017)

GST Rates Chapter 82

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

CHAPTER 82: TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL

GST RATES

Nil :1.Agricultural implements manually operated or animal driven : 8201
2.Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry : 8201
12% :1.Pencil sharpeners and blades thereof : 8214
2.Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor : 8211
3.Paper knives : 8114
4.See also Sl. No. 10 of 18%
18% :All goods not specified elsewhere
1.8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipecutters, bolt croppers, perforating punches and similar hand tools.
2.8204 Handoperated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.
3.8205 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 cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks.
4.8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale.
5.8207 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, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools.
6.8208 Knives and cutting blades, for machines or for mechanical appliances.
7.8209 Plates, sticks, tips and the like for tools, unmounted, of cermets.
8.8210 Handoperated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.
9.8213 Scissors, tailors’ shears and similar shears, and blades therefor.
10.8215 Spoons, forks, ladles, skimmers, cakeservers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
8215 : Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs : 12%]
28% :1.Razors and razor blades (including razor blade blanks in strips) : 8212
2.Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files); other than paper knives, pencil sharpeners and blades thereof : 8214.

Read Complete Schedule of GST Rates for Goods

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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