HSN code 8203 is the Customs Tariff heading for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe- cutters, bolt croppers, perforating punches and similar hand tools, in Chapter 82 (Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal). The GST rate is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 8203
These are the entries of the current GST rate notifications whose column (2) names heading 8203 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 8203 | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools | 18% | 9/2025-CT(R), Schedule II, S. No. 363 |
Goods of heading 8203 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 8203
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 8203
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
How to write HSN 8203 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (8203) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 82
Chapter 82 of the Customs Tariff is Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal. This list has 15 of its headings, each with its own page. See all Chapter 82 headings.
- HSN 8201: Hand tools, the following (nil)
- HSN 8202: Hand saws (18%)
- HSN 8204: Hand-operated spanners and wrenches (18%)
- HSN 8205: Hand tools, not elsewhere specified (18%)
- HSN 8206: Tools of two or more (18%)
- HSN 8207: Interchangeable tools (18%)
- HSN 8208: Knives and cutting blades (18%)
- HSN 8209: Plates, sticks (18%)
- HSN 8210: Hand-operated mechanical appliances (18%)
- HSN 8211: Knives with cutting blades (18%)
- HSN 8212: Razors and razor blades (18%)
- HSN 8213: Scissors, tailors' shears (18%)