Cutter HSN Code
GST rates and HSN code for Cutter.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Moving, Grading, Levelling, Scraping, Excavating, Tamping, Compacting, Extracting Or Boring Machinery, For Earth, Minerals Or Ores; Piledrivers And Pile-Extractors; Snow-Ploughs And Snow-Blowers – Coal Or Rock Cutters And Tunneling Machinery: Other | 84303900 | 18% | – | 15/11/2017 | – |
| Other Moving, Grading, Levelling, Scraping, Excavating, Tamping, Compacting, Extracting Or Boring Machinery, For Earth, Minerals Or Ores; Piledrivers And Pile-Extractors; Snow-Ploughs And Snow-Blowers – Coal Or Rock Cutters And Tunneling Machinery: Self-P | 84303110 | 18% | – | 15/11/2017 | – | |
| Harvesting Or Threshing Machinery, Including Straw Or Fodder Balers; Grass Or Hay Mowers; Machines For Cleaning, Sorting Or Grading Eggs, Fruit Or Other Agricultural Produce, Other Than Machinery Of Heading 8437 – Other Mowers, Including Cutter Bars For T | 84332000 | 18% | – | 01/07/2017 | – | |
| Other Moving, Grading, Levelling, Scraping, Excavating, Tamping, Compacting, Extracting Or Boring Machinery, For Earth, Minerals Or Ores; Piledrivers And Pile-Extractors; Snow-Ploughs And Snow-Blowers – Coal Or Rock Cutters And Tunneling Machinery: Self-P | 84303190 | 18% | – | 15/11/2017 | – | |
| Other Moving, Grading, Levelling, Scraping, Excavating, Tamping, Compacting, Extracting Or Boring Machinery, For Earth, Minerals Or Ores; Piledrivers And Pile-Extractors; Snow-Ploughs And Snow-Blowers – Coal Or Rock Cutters And Tunneling Machinery: Self-P | 84303120 | 18% | – | 15/11/2017 | – | |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Pliers (Including Cutting Pliers), Pincers, Tweezers And Similar Tools | 82032000 | 18% | – | 01/07/2017 | – |
| Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Metal Cutting Shears And Similar Tools | 82033000 | 18% | – | 01/07/2017 | – | |
| Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Tools : Perforating Punches | 82034010 | 18% | – | 01/07/2017 | – | |
| Pipe-Cutters, Bolt Croppers, Perforating Punches And Similar Tools | 820340 | 18% | – | 01/07/2017 | – | |
| Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Files, Rasps And Similar Tools | 82031000 | 18% | – | 01/07/2017 | – | |
| Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Tools : Other | 82034090 | 18% | – | 01/07/2017 | – |
Understanding the Cutter HSN Code
The term “cutter” is incredibly broad, encompassing everything from a small hand tool to massive industrial machinery. For businesses dealing with various types of cutters in India, accurately identifying the Harmonized System Nomenclature (HSN) code and the corresponding Goods and Services Tax (GST) rate is essential for seamless compliance. This blog post will help you decipher the HSN codes for different kinds of cutters based on their function and design.
Classifying Cutters Under HSN
The HSN classification for “cutters” largely depends on their type, intended use, and whether they are hand tools or machinery. Based on the provided data, we can categorize cutters as follows:
1. Industrial and Agricultural Cutting Machinery (Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof):
- Coal or Rock Cutters and Tunneling Machinery: These heavy-duty machines are designed for excavating and boring in earth, minerals, or ores.
- Self-Propelled Coal or Rock Cutters and Tunneling Machinery: These fall under HSN codes such as 84303110, 84303120, and 84303190.
- Other Coal or Rock Cutters and Tunneling Machinery (not self-propelled): This is covered by HSN 84303900.
- Mowers (including Cutter Bars): Machinery used for harvesting or threshing, specifically mowers or cutter bars, are classified here.
- Other Mowers, Including Cutter Bars for T: This comes under HSN 84332000.
2. Hand Tools for Cutting (Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal):
- Metal Cutting Shears and Similar Tools: These are hand-operated tools specifically designed for cutting metal.
- They are classified under HSN 82033000.
- Pipe-Cutters, Bolt Croppers, Perforating Punches and Similar Tools: This category covers hand tools for specific cutting and punching tasks.
- Pipe-Cutters, Bolt Croppers, Perforating Punches And Similar Tools (general): HSN 820340.
- Perforating Punches: HSN 82034010.
- Other Pipe-Cutters, Bolt Croppers, Perforating Punches And Similar Tools: HSN 82034090.
- Cutting Pliers: While primarily pliers, they are also categorized for their cutting function.
- Pliers (Including Cutting Pliers), Pincers, Tweezers And Similar Tools: HSN 82032000.
This clear distinction between industrial machinery and hand tools is key to finding the correct HSN code for a “cutter.”
Understanding the GST Rates for Cutters
Across all the listed categories, cutters, whether machinery or hand tools, are consistently subject to an 18% GST rate.
- Industrial and Agricultural Cutting Machinery (Chapter 84): The 18% GST rate became effective from July 1, 2017, with some sub-categories being specifically revised to 18% from November 15, 2017.
- Hand Tools for Cutting (Chapter 82): All hand tools listed, including metal cutting shears, pipe-cutters, and cutting pliers, also attract an 18% GST rate, effective from July 1, 2017.
This uniformity in the GST rate simplifies the taxation process for a broad range of cutting instruments and machinery.
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