Chisel HSN Code

Understanding Chisel HSN Codes

When dealing with tools, especially for business purposes, knowing the correct HSN (Harmonised System of Nomenclature) code is essential for proper GST (Goods and Services Tax) application. While “chisel” might seem like a straightforward tool, its HSN code specifically points to its intended use in a specialized field. This blog post will clarify the HSN classification for chisels based on their primary categorization.

The Chisel HSN Code

Interestingly, the provided data focuses on chisels used in a very specific context, rather than general-purpose hand chisels you might find in a hardware store.

Chisels as Surgical Tools

The HSN data clearly indicates that the chisel in question falls under Chapter 90, which covers “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.”

More precisely, the HSN code provided for a chisel is 90189024. This code specifically describes:

• Instruments and Appliances Used in Medical, Surgical, Dental or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus and Sight-Testing Instruments – Other Instruments And Appliances: – Surgical Tools: Chisel, Gauges, Ele.

This classification highlights that the “chisel” here is a specialized surgical instrument, not a typical woodworking or masonry chisel.

GST Rate for Surgical Chisels

For chisels falling under HSN code 90189024, the applicable GST rate is 12%. This rate has been in effect since July 1, 2017.

It’s important to remember that if you are dealing with chisels for other purposes (e.g., carpentry, sculpting, masonry), their HSN codes would be different and likely found in chapters related to hand tools of base metal, such as Chapter 82. However, based on the provided data, the focus is squarely on surgical chisels.