HSN code 83061000 is the 8-digit tariff item for bells, gongs and the like, under heading 8306 and sub-heading 830610 (Chapter 83). GST is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates as of 2026-10-21.
HSN 83061000 at a glance
| Tariff item (8 digits) | 83061000 |
|---|---|
| Heading (4 digits) | 8306: Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal |
| Sub-heading (6 digits) | 830610: Bells, gongs and the like |
| Chapter | 83: Miscellaneous articles of base metal |
| Description | Bells, gongs and the like |
| GST rate | 5% |
| Within the state | 2.5% CGST + 2.5% SGST (or UTGST) |
| To another state | 5% IGST |
9/2025-CT(R), Schedule I, S. No. 420 (HSN 8306) covers "Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal..." at 5%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 8306 | Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 420 |
Worked example: a ₹1,000 sale under HSN 83061000
Taxable value ₹1,000.00. Within your state: CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state: IGST ₹50.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (8306) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (830610) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (83061000), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 8306
- HSN 83062110: Statuettes (plated with precious metal) (5%)
- HSN 83062120: Trophies (plated with precious metal) (5%)
- HSN 83062190: Plated with precious metal: other (5%)
- HSN 83062910: Statuettes (bells, gongs and the like, non-electric, of base metal) (5%)
- HSN 83062920: Trophies (bells, gongs and the like, non-electric, of base metal) (5%)
- HSN 83063000: Photograph, picture or similar frames, mirrors (5%)
See every rate entry for the heading on the HSN 8306 page, or all Chapter 83 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).