HSN code 8214 is the Customs Tariff heading for 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 files), in Chapter 82 (Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal). Goods of this heading are taxed at nil or 18%, depending on the exact description: 2 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 8214
These are the entries of the current GST rate notifications whose column (2) names heading 8214 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 |
|---|---|---|---|
| 8214 | 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 pencil sharpeners] | 18% | 9/2025-CT(R), Schedule II, S. No. 374 |
| 8214 | Pencil sharpeners | Nil (0%) | 10/2025-CT(R), S. No. 156 |
Goods of heading 8214 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 8214
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 |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 8214
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- 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.
Choosing the right entry under 8214
Heading 8214 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
Billing nil-rated goods of HSN 8214
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 8214 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 (8214) 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, which matters for 8214 because its rate changes with the description.
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 8203: Files, rasps, pliers, pincers (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%)