GST rates and HSN code for Electric drill.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Tools For Working In The Hand, Pneumatic, Hydraulic Or With Self-Contained Electric Or Non-Electric Motor – Pneumatic – With Self-Contained Electric Motor: Drills Of All Kinds | 84672100 | 18% | – | 01/07/2017 | – |
| Tools For Working In The Hand, Pneumatic, Hydraulic Or With Self-Contained Electric Or Non-Electric Motor – Pneumatic – Rotary Type (Including Combined Rotary Percussion): Drills | 84671110 | 18% | – | 01/07/2017 | – | |
| Tools For Working In The Hand, Pneumatic, Hydraulic Or With Self-Contained Electric Or Non-Electric Motor – Parts: Of Pneumatic Tools | 84679200 | 18% | – | 01/07/2017 | – | |
| Typewriters Other Than Printers Of Heading 8471; Word-Processing Machines – Other Typewriters, Non-Electric: Other | 84693090 | 0 | – | 01/07/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of | 84145120 | 18% | – | 15/11/2017 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415 – Refrigerators, Household Type: Other | 84182900 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415 – Freezers Of The Chest Type, Not Exceeding 800 L Capacity: Other | 84183090 | 18% | – | 27/07/2018 27/07/2018 | – | |
| 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 Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Discharge Lamps, Other Than Ultra-Violet Lamps: – Other: Energy Efficient Triphosphor Fluorescent Lamps | 85393910 | 18% | – | 15/11/2017 1/07/2017 | – |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85445930 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85445130 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): Of An Output Exceeding 75 Kva But Not Exceeding 375 Kva | 85021200 | 18% | – | 01/07/2017 | – | |
| Diodes, Transistors And Similar Semi-Conductor Devices; Photosensitive Semi-Conductor Devices, Including Photovoltaic Cells Whether Or Not Assembled In Modules Or Made Up Into Panels; Light Emitting Diodes; Mounted Piezo-Electric Crystals Parts | 85419000 | 18% | – | 01/07/2017 | – | |
| Diodes, Transistors And Similar Semi-Conductor Devices; Photosensitive Semi-Conductor Devices, Including Photovoltaic Cells Whether Or Not Assembled In Modules Or Made Up Into Panels; Light Emitting Diodes; Mounted Piezo-Electric Crystals Diodes, Other Th | 85411000 | 18% | – | 01/07/2017 | – | |
| Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 -Burglar Or Fire Alarms And Similar Apparatus: Fire Alarm | 85311020 | 18% | – | 15/11/2017 | – | |
| Copper and articles thereof | Cooking Or Heating Apparatus Of A Kind Used For Domestic Purposes, Non-Electric, And Parts Thereof, Of Copper – Cooking Or Heating Apparatus Of A Kind Used For Domestic Purposes, Non-Electric, And Parts Thereof, Of Copper : Parts : Burners | 74170091 | 0 | – | 01/07/2017 | – |
| Iron and steel | Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Hollow Drill Bars And Rods : Of Alloy Steel | 72288010 | 18% | – | 01/07/2017 | – |
| Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Other Bars And Rods, Not Further Worked Than Cold-Formed Or Cold-Finished : Other | 72285090 | 18% | – | 01/07/2017 | – | |
| Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Other Bars And Rods, Not Further Worked Than Hot-Rolled, Hot-Drawn Or Extruded : Bright Bars : Of Alloy | 72283011 | 18% | – | 01/07/2017 | – | |
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Other Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion, Other Than Those Capable Of Being Charged By Plugging To External Source Of Electric Power | 870350 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – |
| Articles of iron or steel | Stoves, Ranges, Grates, Cookers (Including Those With Subsidiary Boilers For Central Heating), Barbecues, Braziers, Gas-Rings, Plate Warmers And Similar Non-Electric Domestic Appliances, And Parts Thereof, Of Iron Or Steel – Cooking Appliances And Plate W | 73211120 | 18% | – | 15/11/2017 01/07/2017 | – |
For anyone involved in the trade, purchase, or manufacturing of electric drills, knowing the correct HSN (Harmonized System of Nomenclature) code is vital for smooth operations and GST (Goods and Services Tax) compliance. These powerful tools are indispensable in construction, DIY projects, and various industries, making their accurate classification a common point of inquiry.
Electric drills primarily fall under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This chapter is a broad category encompassing various types of machinery. More specifically, electric drills are classified under HSN heading 8467, which covers “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor.”
The most common HSN code for electric drills of all kinds, specifically those with a self-contained electric motor, is 84672100. This classification ensures that these tools are consistently recognized across international trade and taxation systems. The GST rate for electric drills under this HSN code is 18%, a rate that has been effective since July 1, 2017.
It’s important to differentiate electric drills from other related items. For instance, pneumatic drills (those powered by air) have a different HSN code (e.g., 84671110), even though they also fall under the broader 8467 heading. Similarly, parts for these tools also have their own HSN codes (e.g., 84679200 for parts of pneumatic tools).
Accurate HSN code usage is key to avoiding customs delays and ensuring proper tax calculations. Always refer to the specific description associated with the HSN code to confirm it matches your electric drill’s characteristics.
The primary HSN code for electric drills of all kinds with a self-contained electric motor is 84672100.
The GST rate for electric drills under HSN 84672100 is 18%.
The 18% GST rate became effective on July 1, 2017.
Electric drills fall under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
Pneumatic drills can be found under HSN 84671110.
Using the correct HSN code ensures proper classification for customs, accurate GST calculation, and avoids potential compliance issues.
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