Door handle HSN Code

Understandfing the HSN Code for Door Handles in India

Door handles are fundamental components of any building, providing both functionality and aesthetic appeal. For businesses involved in their manufacture, distribution, or retail in India, accurately determining the HSN (Harmonized System of Nomenclature) code is crucial for GST (Goods and Services Tax) compliance. However, based on the provided data, directly finding “Door Handle” can be challenging.

The Missing Piece for Door Handles

The provided data contains entries related to “Door Delivery of Food” (services) and various “Articles and Equipment for General Physical Exercise” (sports goods). Crucially, it does not contain any HSN codes specifically for physical door handles or hardware.

This indicates that the provided data is limited and does not cover the relevant chapters for building hardware. Door handles are typically classified based on the material they are made from (e.g., metal, plastic, wood) and their function as “fittings” or “hardware” for doors.

Let’s look at the “door” and “handle” related HSN codes in your provided data and explain why they don’t apply to physical door handles:

Services Related to “Door Delivery”

• HSN Code 996332: “Services Provided By Hotels, Inn, Guest House, Club Etc Including Room Services, Takeaway Services And Door Delivery Of Food.”
• HSN Code 996331: “Services Provided By Restaurants, Cafes And Similar Eating Facilities Including Takeaway Services, Room Services And Door Delivery Of Food.”

These HSN codes refer to services, specifically food delivery and related hospitality services. They are not for the physical product of a door handle. These services have variable GST rates (5%/12%/18%) depending on specific conditions, effective from various dates.

“Handle” as Part of Sports Equipment

The data also includes various entries under Chapter 95: Toys, games and sports requisites; parts and accessories thereof. While some sports equipment may have “handles,” these entries refer to the complete sports article, not a generic door handle.

• HSN Code 9506: This general heading covers “Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports… Swimming Pools And Paddling Pools.”
  • Specific sub-headings like 95062900 (Water-Skis, Surf-Boards), 95067000 (Ice Skates and Roller Skates), 95066220 (Balls), 95066920 (Balls), 95069920 (Leg Pads), 95066940 (Balls), 95069990 (Other sports equipment), 95069960 (Sports Net), 95063900 (Golf Clubs), 95066910 (Balls), 95069970 (Tennis and Badminton rackets), 95066290 (Balls), 95065100 (Tennis, Badminton or Similar Rackets), 95069940 (Hockey Sticks), 95066930 (Balls), 95061900 (Snow-Skis), 95069910 (Badminton Shuttlecocks), and 95064000 (Table-Tennis equipment) are all listed.
  • All these sports articles consistently have an 18% GST rate, effective from November 15, 2017, and July 1, 2017. These are clearly unrelated to door handles.

Where a Door Handle Would Typically Be Classified:

Door handles, being hardware items, would usually be classified under HSN chapters pertaining to articles of base metal or plastic. Common classifications include:

• Chapter 83: Miscellaneous articles of base metal. This is a very likely chapter, specifically under headings like:
  • HSN 8302: “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, cases, caskets or the like; hat-racks, hat-pegs, wall brackets and similar fixtures, of base metal; castors with mountings of base metal; automatic door closers of base metal.” This is highly probable for most door handles.
• Chapter 39: Plastics and articles thereof. If the door handle is primarily made of plastic, it would fall here, likely under HSN 3926 for “Other articles of plastics.”
• Chapter 73 (Iron or Steel), Chapter 74 (Copper), Chapter 76 (Aluminium): If the handle is a simple, unworked piece of metal, it might fall under these chapters, but for finished hardware, Chapter 83 is more common.

Given that most door handles are articles of base metal, HSN 8302 would be the most common and appropriate classification, typically attracting an 18% GST rate.

FAQs

For definitive HSN codes for building hardware, consult the full HSN classification list for Chapter 83, as well as Chapters 39, 73, 74, and 76, which are not included in your provided data.