HSN code 8311 is the Customs Tariff heading for wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying, in Chapter 83 (Miscellaneous articles 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 8311
These are the entries of the current GST rate notifications whose column (2) names heading 8311 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 |
|---|---|---|---|
| 8311 | Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying | 18% | 9/2025-CT(R), Schedule II, S. No. 385 |
Goods of heading 8311 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.
Chapter 83 entries that can also apply
These entries name the whole of Chapter 83 in column (2), so they reach every heading of the chapter, including 8311, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 5% | 9/2025-CT(R), Schedule I, S. No. 293 |
CGST, SGST and IGST split for HSN 8311
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 |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 8311
- At 5%: 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.
- 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 8311 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 (8311) 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 83
Chapter 83 of the Customs Tariff is Miscellaneous articles of base metal. This list has 11 of its headings, each with its own page. See all Chapter 83 headings.
- HSN 8301: Padlocks and locks, of base metal (18%)
- HSN 8302: Base metal mountings (18%)
- HSN 8303: Armoured or reinforced safes (18%)
- HSN 8304: Filing cabinets (18%)
- HSN 8305: Fittings for loose-leaf binders (18%)
- HSN 8306: Bells, gongs and the like (5%)
- HSN 8307: Flexible tubing of base metal (18%)
- HSN 8308: Clasps, frames with clasps, buckles (18%)
- HSN 8309: Stoppers, caps and lids (18%)
- HSN 8310: Sign-plates, name-plates (18%)