Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8206 specifically identifies tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 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 8206 on all Tax Invoices for tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
✓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 8206

"Classifying tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 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."