HSN code 83089039 is the 8-digit tariff item for other, including parts: other, under heading 8308 and sub-heading 830890 (Chapter 83). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 83089039 at a glance
| Tariff item (8 digits) | 83089039 |
|---|---|
| Heading (4 digits) | 8308: Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles, tubular or bifurcated rivets, of base metal, beads and spangles, of base metals |
| Sub-heading (6 digits) | 830890: Other, including parts |
| Chapter | 83: Miscellaneous articles of base metal |
| Description | Other, including parts: other |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 382 (HSN 8308) covers "Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories..." at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
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 |
|---|---|---|---|---|
| 8308 | Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 382 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 83089039 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 83089039
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 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 (8308) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (830890) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (83089039), 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 sub-heading 830890
- HSN 83089011: Other, including parts, for footwear (18%)
- HSN 83089019: Other, including parts: other (18%)
- HSN 83089020: Imitation zari spangles (other, including parts) (18%)
- HSN 83089031: Other, including parts, for garments, made UPS, knitwear, plastic and leather goods (18%)
- HSN 83089040: Fittings for travel requisites and leather goods (18%)
- HSN 83089091: Other, including parts, for garments, made UPS, knitwear, plastic and leather goods (18%)
- HSN 83089099: Other, including parts: other (18%)
See every rate entry for the heading on the HSN 8308 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).