Cutting Torch HSN Code, Applicability, HSN Code and GST Rate on Cutting Torch

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal	Knives And Cutting Blades, For Machines Or For Mechanical Appliances	8208	18%	–	01/07/2017	–
Knives With Cutting Blades, Serrated Or Not (Including Pruning Knives), Other Than Knives Of Heading 8208, And Blades Therefor – Other : Table Knives Having Fixed Blades	82119100	18%	–	01/07/2017	–
Knives And Cutting Blades, For Machines Or For Mechanical Appliances – Other : Other	82089090	18%	–	01/07/2017	–
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Machine-Tools For Deburring, Sharpening, Grinding, Honing, Lapping, Polishing Or Otherwise Finishing Metal, Or Cermets By Means Of Grinding Stones, Abrasives Or Polishing Products, Other Than Gear Cutting, Gear Grinding Or Gear Finishing Machines Of Headi	84602930	18%	–	01/07/2017	–
Machine-Tools For Deburring, Sharpening, Grinding, Honing, Lapping, Polishing Or Otherwise Finishing Metal, Or Cermets By Means Of Grinding Stones, Abrasives Or Polishing Products, Other Than Gear Cutting, Gear Grinding Or Gear Finishing Machines Of Headi	84604019	18%	–	01/07/2017	–
Machine-Tools For Planing, Shaping, Slotting, Broaching, Gear Cutting, Gear Grinding Or Gear Finishing, Sawing, Cutting-Off And Other Machine Tools Working By Removing Metal, Or Cermets, Not Elsewhere Specified Or Included – Gear Cutting, Gear Grinding Or	84614022	18%	–	01/07/2017	–
Other Machinery For Making Up Paper Pulp, Paper Or Paperboard, Including Cutting Machines Of All Kinds – Machines For Making Cartons, Boxes, Cases, Tubes, Drums Or Similar Containers, Other Than By Moulding	84413000	18%	–	01/07/2017	–
Machine-Tools For Planing, Shaping, Slotting, Broaching, Gear Cutting, Gear Grinding Or Gear Finishing, Sawing, Cutting-Off And Other Machine Tools Working By Removing Metal, Or Cermets, Not Elsewhere Specified Or Included – Broaching Machines: Horizontal	84613020	18%	–	01/07/2017	–
Other Machinery For Making Up Paper Pulp, Paper Or Paperboard, Including Cutting Machines Of All Kinds – Other Machinery	84418000	18%	–	01/07/2017	–
Water-Jet Cutting Machines	84565000	18%	–	01/07/2017	–
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles	Electric (Including Electrically Heated Gas), Laser Or Other Light Or Photo Beam, Ultrasonic, Electron Beam, Magnetic Pulse Or Plasma Arc Soldering, Brazing Or Welding Machines And Apparatus, Whether Or Not Capable Of Cutting; Electric Machines And Appara	85153990	18%	–	01/07/2017	–
Electric (Including Electrically Heated Gas), Laser Or Other Light Or Photo Beam, Ultrasonic, Electron Beam, Magnetic Pulse Or Plasma Arc Soldering, Brazing Or Welding Machines And Apparatus, Whether Or Not Capable Of Cutting; Electric Machines And Appara	85152900	18%	–	01/07/2017	–
Electric (Including Electrically Heated Gas), Laser Or Other Light Or Photo Beam, Ultrasonic, Electron Beam, Magnetic Pulse Or Plasma Arc Soldering, Brazing Or Welding Machines And Apparatus, Whether Or Not Capable Of Cutting; Electric Machines And Appara	85152120	18%	–	01/07/2017	–
Electric (Including Electrically Heated Gas), Laser Or Other Light Or Photo Beam, Ultrasonic, Electron Beam, Magnetic Pulse Or Plasma Arc Soldering, Brazing Or Welding Machines And Apparatus, Whether Or Not Capable Of Cutting; Electric Machines And Appara	85158090	18%	–	01/07/2017	–
Iron and steel	Other Bars And Rods Of Iron Or Non-Alloy Steel, Not Further Worked Than Forged, Hot-Rolled, Hot-Drawn Or Hot-Extruded, But Including Those Twisted After Rolling – Other, Of Free Cutting Steel	72143000	18%	–	01/07/2017	–
Bars And Rods, Hot-Rolled, In Irregularly Wound Coils, Of Iron Or Non-Alloy Steel – Other, Of Free-Cutting Steel : Other	72132090	18%	–	01/07/2017	–
Articles of stone, plaster, cement, asbestos, mica or similar materials	Millstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting, Hand Sharpening Or Polishing Stones, And Parts Thereof, Of Natural Stone, Of Agglomerated Natural Or Artificial Abrasives,	68041000	18%	–	01/07/2017	–
Millstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting, Hand Sharpening Or Polishing Stones, And Parts Thereof, Of Natural Stone, Of Agglomerated Natural Or Artificial Abrasives,	68042110	18%	–	01/07/2017	–
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn	Jute And Other Textile Bast Fibres (Excluding Flax, True Hemp And Ramie), Raw Or Processed But Not Spun; Tow And Waste Of These Fibres (Including Yarn Waste And Garnetted Stock) Other : Jute Cutting	53039010	5%	–	01/07/2017	–
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o	Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of	34039900	18%	–	15/11/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Knives And Cutting Blades, For Machines Or For Mechanical Appliances

8208

18%

–

01/07/2017

–

Knives With Cutting Blades, Serrated Or Not (Including Pruning Knives), Other Than Knives Of Heading 8208, And Blades Therefor – Other : Table Knives Having Fixed Blades

82119100

18%

–

01/07/2017

–

Knives And Cutting Blades, For Machines Or For Mechanical Appliances – Other : Other

82089090

18%

–

01/07/2017

–

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Machine-Tools For Deburring, Sharpening, Grinding, Honing, Lapping, Polishing Or Otherwise Finishing Metal, Or Cermets By Means Of Grinding Stones, Abrasives Or Polishing Products, Other Than Gear Cutting, Gear Grinding Or Gear Finishing Machines Of Headi

84602930

18%

–

01/07/2017

–

84604019

18%

–

01/07/2017

–

Machine-Tools For Planing, Shaping, Slotting, Broaching, Gear Cutting, Gear Grinding Or Gear Finishing, Sawing, Cutting-Off And Other Machine Tools Working By Removing Metal, Or Cermets, Not Elsewhere Specified Or Included – Gear Cutting, Gear Grinding Or

84614022

18%

–

01/07/2017

–

Other Machinery For Making Up Paper Pulp, Paper Or Paperboard, Including Cutting Machines Of All Kinds – Machines For Making Cartons, Boxes, Cases, Tubes, Drums Or Similar Containers, Other Than By Moulding

84413000

18%

–

01/07/2017

–

84613020

18%

–

01/07/2017

–

Other Machinery For Making Up Paper Pulp, Paper Or Paperboard, Including Cutting Machines Of All Kinds – Other Machinery

84418000

18%

–

01/07/2017

–

Water-Jet Cutting Machines

84565000

18%

–

01/07/2017

–

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Electric (Including Electrically Heated Gas), Laser Or Other Light Or Photo Beam, Ultrasonic, Electron Beam, Magnetic Pulse Or Plasma Arc Soldering, Brazing Or Welding Machines And Apparatus, Whether Or Not Capable Of Cutting; Electric Machines And Appara

85153990

18%

–

01/07/2017

–

85152900

18%

–

01/07/2017

–

85152120

18%

–

01/07/2017

–

85158090

18%

–

01/07/2017

–

Iron and steel

Other Bars And Rods Of Iron Or Non-Alloy Steel, Not Further Worked Than Forged, Hot-Rolled, Hot-Drawn Or Hot-Extruded, But Including Those Twisted After Rolling – Other, Of Free Cutting Steel

72143000

18%

–

01/07/2017

–

Bars And Rods, Hot-Rolled, In Irregularly Wound Coils, Of Iron Or Non-Alloy Steel – Other, Of Free-Cutting Steel : Other

72132090

18%

–

01/07/2017

–

Articles of stone, plaster, cement, asbestos, mica or similar materials

Millstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting, Hand Sharpening Or Polishing Stones, And Parts Thereof, Of Natural Stone, Of Agglomerated Natural Or Artificial Abrasives,

68041000

18%

–

01/07/2017

–

68042110

18%

–

01/07/2017

–

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

Jute And Other Textile Bast Fibres (Excluding Flax, True Hemp And Ramie), Raw Or Processed But Not Spun; Tow And Waste Of These Fibres (Including Yarn Waste And Garnetted Stock) Other : Jute Cutting

53039010

–

01/07/2017

–

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o

Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of

34039900

18%

–

15/11/2017

–

Understanding the HSN Code for Cutting Torches

Cutting torches are powerful tools used across various industries, from fabrication and construction to demolition and repair. These devices, whether gas-operated (like oxy-acetylene) or electric (like plasma), are designed to precisely cut through metals. For businesses manufacturing, importing, or trading cutting torches in India, understanding the correct HSN (Harmonized System of Nomenclature) code is critical for seamless GST (Goods and Services Tax) compliance.

The HSN system classifies goods based on their nature and function. For Cutting Torches, the classification primarily falls under Chapter 84 and Chapter 85, depending on the operating mechanism.

Gas-Operated Cutting Torches

Many traditional cutting torches operate using a combination of fuel gas (like acetylene or propane) and oxygen. These are generally classified under Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

Specifically, the relevant HSN heading is 8468: “Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting (other than those of heading 8515); gas-operated surface tempering machines and appliances; parts thereof.”

Under this heading, common HSN codes for gas cutting torches include:

84681000: This code specifically refers to “Hand-held blow pipes, gas-operated, for soldering, brazing or welding,” which often includes gas cutting torches.
84682090: This is a broader “Other” category for gas-operated machinery and apparatus for soldering, brazing, or welding, and often encompasses various types of gas cutting torches.

Both of these HSN codes for gas-operated cutting torches are subject to an 18% GST rate, which has been effective since July 1, 2017.

Electric or Plasma Cutting Torches

Modern cutting technologies also include electric cutting torches, most notably plasma cutting torches, which use an electric arc and compressed gas. These are classified under Chapter 85: “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.”

The relevant HSN heading here is 8515: “Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets.”

Within this heading, the following HSN codes can apply:

85153990: This code covers “Other” electric soldering, brazing, or welding machines and apparatus “whether or not capable of cutting,” which would include electric cutting torches.
85158090: This is a general “Other” category for various electric machines and apparatus under HSN 8515, which could also include certain cutting torches.

Electric and plasma cutting torches under HSN 8515 also consistently attract an 18% GST rate, effective from July 1, 2017.

It is crucial for businesses to accurately identify the type of cutting torch (gas-operated vs. electric/plasma) to ensure the correct HSN code and GST rate are applied for compliance.

FAQs

What is a common HSN code for a gas cutting torch?

Common HSN codes for gas cutting torches include 84681000 and 84682090.

What is the GST rate for gas cutting torches?

Gas cutting torches attract an 18% GST rate.

Which HSN Chapter covers electric or plasma cutting torches?

Electric or plasma cutting torches are classified under Chapter 85: “Electrical machinery and equipment and parts thereof.”

What is the GST rate for electric or plasma cutting torches?

Electric or plasma cutting torches also attract an 18% GST rate.

How can I ensure I use the correct HSN code for a specific cutting torch?

Always consult the most recent official GST notifications and circulars issued by the Central Board of Indirect Taxes and Customs (CBIC) and verify the detailed HSN descriptions to ensure accurate classification based on the specific type and function of the cutting torch.

Cutting Torch HSN Code

Understanding the HSN Code for Cutting Torches

Gas-Operated Cutting Torches

Electric or Plasma Cutting Torches

HSN Code of similar products

FAQs

What is a common HSN code for a gas cutting torch?

What is the GST rate for gas cutting torches?

Which HSN Chapter covers electric or plasma cutting torches?

What is the GST rate for electric or plasma cutting torches?

How can I ensure I use the correct HSN code for a specific cutting torch?