Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8302 specifically identifies hinges, locks, fittings of base metal 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 8302 on all Tax Invoices for hinges, locks, fittings of base metal
✓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 8302

"Classifying hinges, locks, fittings of base metal correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Hardware category. AasanKhata automatically monitors these shifts for you."