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Verified Category: Tools & Cutlery

HSN Code 8204

Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets

Current GST Rate
18%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8204 specifically identifies hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 8204 on all Tax Invoices for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 8204

"Classifying hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Tools & Cutlery category. AasanKhata automatically monitors these shifts for you."