GST rates and HSN code for Door fittings.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Services | Services Provided By Hotels, Inn, Guest House, Club Etc Including Room Services, Takeaway Services And Door Delivery Of Food. | 996332 | 5%/12%/18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] | 1/10/2019 27/07/2018 15/11/2017 1/07/2017 | – |
Toys, games and sports requisites; parts and accessories thereof | Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools – Water-Skis, Surf-Boards, Sailboar | 95062900 | 18% | – | 15/11/2017 1/07/2017 | – |
Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools Ice Skates And Roller Skates, Inclu | 95067000 | 18% | – | 15/11/2017 1/07/2017 | – | |
Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools – Balls, Other Than Golf Balls And | 95066220 | 18% | – | 15/11/2017 1/07/2017 | – | |
Miscellaneous articles of base metal | Fittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal; Staples In Strips (For Example, For Offices, Upholstery, Packaging), Of Base Metal – Other, Including Parts:Pins | 83059010 | 18% | – | 15/11/2017 13/10/2017 | – |
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83021090 | 18% | – | 15/11/2017 | – | |
Flexible Tubing Of Base Metal, With Or Without Fittings Of Iron Or Steel | 83071000 | 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 | Insulating Fittings For Electrical Machines, Appliances Or Equipment, Being Fittings Wholly Of Insulating Material Apart From Any Minor Components Of Metal (For Example, Threaded Sockets) Incorporated During Moulding Solely For The Purposes Of Assembly, O | 85471030 | 18% | – | 15/11/2017 | – |
Articles of iron or steel | Butt Welding Fittings | 730793 | 18% | – | 01/07/2017 | – |
Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Flanges : Other | 73079190 | 18% | – | 01/07/2017 | – | |
Rubber and articles thereof | Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) – Not Reinforced Or Otherwise Combined With Other Materials : Without Fittings | 40091100 | 18% | – | 01/07/2017 | – |
Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) – Reinforced Or Otherwise Combined Only With Textile Materials : With Fittings | 40093200 | 18% | – | 01/07/2017 | – | |
Plastics and articles thereof | Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics – Tubes, Pipes And Hoses, Rigid: Of Other Plastics :Tubes Of Cellulose Nitrate And Celluloid, Whether Or Not Plasticised | 39172930 | 18% | – | 01/07/2017 | – |
Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics – Other Tubes, Pipes And Hoses: Other, Not Reinforced Or Otherwise Combined With Other Materials, Without Fittings:Of Condensation Or Rearrangement Polymeriz | 39173210 | 18% | – | 01/07/2017 | – | |
Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Rings, Buckles, Tacks, Washers And Other Decorative Fittings Made Of Plastic Used As Trimmings And Embellishments For Leather Products; Patterns For Leather Foot | 39269049 | 18% | – | 15/11/2017 1/07/2017 | – | |
Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Fittings For Furniture, Coach Work Or The Like : Of Polyurethane Foam | 39263010 | 18% | – | 15/11/2017 1/07/2017 | – | |
Glass and glassware | Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like – For Electric Lighting: Glass Envelopes For Fluorescent Lamps | 70111010 | 18% | – | 15/11/2017 | – |
Nickel and articles thereof | Nickel Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Tubes And Pipes | 7507 | 18% | – | 01/07/2017 | – |
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting <strong>fittings</strong>, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Chandeliers And Other Electric Ceiling Or Wall Lighting Fittings, Excluding Those Of A Kind Used For Lighting Public Open Spaces Or Thorough Fares | 940510 | 18% | – | 15/11/2017 – 1/07/2017 | – |
Tin and articles thereof | Tin Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves)- Tin Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) : Tubes And Pipes | 80060010 | 0 | – | 01/07/2017 | – |
Door fittings are essential hardware components that enable doors to function, providing security, ease of use, and a finished look. From hinges and handles to locks and closers, these items are a vital part of the construction and hardware industry. For businesses dealing with door fittings, knowing the correct HSN code is crucial for GST compliance. Let’s explore the HSN codes and GST rates for these products.
Most door fittings, such as hinges, handles, locks, and brackets, are made of base metals like iron, steel, brass, zinc, or aluminium. These are primarily classified under Chapter 83 of the Harmonized System of Nomenclature (HSN), which is titled “Miscellaneous articles of base metal.”
The key HSN heading for a wide range of door fittings is 8302. The description is comprehensive: “Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork…”. This heading acts as a broad category for all sorts of hardware used in buildings.
Let’s look at the specific HSN codes within this chapter:
The GST rate for most base metal door fittings is 18%. This rate applies to hinges, handles, locks, bolts, and other hardware items listed under HSN 8302. This rate has been in effect since at least November 15, 2017, and in many cases, since the initial GST rollout on July 1, 2017.
Some sources mention a 28% GST rate for certain fittings, but the data you provided and general GST classifications for base metal hardware consistently indicate an 18% rate for door fittings.
It is crucial to classify your fittings based on their material and function to use the right HSN code:
By choosing the correct HSN code based on the material and specific function, you ensure accurate tax invoices and GST returns.
Door handles are classified as base metal fittings for doors and windows, typically falling under HSN code 8302.
The GST rate for door hinges made of base metal is 18%.
Most base metal door fittings are covered under HSN Chapter 83, titled “Miscellaneous articles of base metal.”
No, while most base metal fittings are under HSN 8302, specific items like locks (8301) and automatic door closers (83026000) have their own sub-headings.
A door handle made of plastic is classified under HSN Chapter 39 and has an 18% GST rate.
A door stopper made of base metal is classified as a fitting suitable for doors under HSN 8302. If it is made of rubber, it would fall under HSN Chapter 40.
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