GST rates and HSN code for Electronic Lock.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Other Sewing Machines: Automatic Units: Other With Electronic Controls Or Electric Motors | 84522120 | 12% | – | 01/07/2017 | – |
| Machines And Apparatus Of A Kind Used Solely Or Principally For The Manufacture Of Semiconductor Boules Or Wafers, Semiconductor Devices, Electronic Integrated Circuits Or Flat Panel Displays; Machines And Apparatus Specified In Note 9(C)To This Chapter; | 8486 | 18% | – | 01/07/2017 | – | |
| Machines And Apparutus Of A Kind Used Solely Or Principally For The Manufacture Of Semi Conductor Boules Or Wafers,Semi Conductor Devices,Electronic Integrated Circuits Or Flat Panel Displays; Machines And Apparutus Specified In Note 9(C) To This Chapter | 84862000 | 18% | – | 01/07/2017 | – | |
| Machines For Assembling Electric Or Electronic Lamps, Tubes Or Valves Or Flash-Bulbs, In Glass Envelopes; Machines Or Manufacturing Or Hot Working Glass Or Glassware – Machines For Manufacturing Or Hot Working Glass Or Glassware: Other | 84752900 | 18% | – | 01/07/2017 | – | |
| Machines And Apparutus Of A Kind Used Solely Or Principally For The Manufacture Of Semi Conductor Boules Or Wafers,Semi Conductor Devices,Electronic Integrated Circuits Or Flat Panel Displays; Machines And Apparutus Specified In Note 9(C) To This Chapter | 84861000 | 18% | – | 01/07/2017 | – | |
| Toys, games and sports requisites; parts and accessories thereof | Tricycles, Scooters, Pedal Cars And Similar Recreational Models, Working Or Not Puzzles Of Allkinds” Wheeled Toys; Dolls’ Carriages; Dolls; Other Toys; Reduced-Size (Scale”) Models And Similar(Electronic Toys) | 9503 | 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 | Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercuryswitches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Electrical Or Electronic Components Containing Cadmium, Mercury, Lead Or Polychlorinated Biphenyls (Pcbs) | 85492100 | 18% | – | – | – |
| Electronic Integrated Circuits – Electronic Integrated Circuits – Amplifiers | 85423300 | 18% | – | 01/07/2017 | – | |
| Electronic Integrated Circuits And Micro-Assemblies Hybrid Integrated Circuits | 85426000 | 18% | – | 01/07/2017 | – | |
| Electronic Integrated Circuits – Electronic Integrated Circuits | 8542 | 18% | – | 01/07/2017 | – | |
| Electronic Integrated Circuits – Parts | 85429000 | 18% | – | 01/07/2017 | – | |
| Electronic Integrated Circuits And Micro-Assemblies – Monolithic Integrated Circuits: – Other: Other | 85422990 | 18% | – | 01/07/2017 | – | |
| Electronic Integrated Circuits – Electronic Integrated Circuits — Memories | 85423200 | 18% | – | 01/07/2017 | – | |
| Services | Computer, Electronic And Optical Product Manufacturing Services | 998874 | 1.5/5/12/18 | 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. Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.” | 1/10/2019 25/01/2018 13/10/2017 22/08/2017 | – |
| Clocks and watches and parts thereof | Watch Movements, Complete And Assembled – Electrically Operated: With Opto-Electronic Display Only | 91081200 | 18% | – | 15/11/2017 | – |
| Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading 9101 – Wrist-Watches, Electrically Operated, Whether Or Not Incorporating A Stop-Watch Facility: With Opto-Electronic Display Only | 91021200 | 18% | – | 15/11/2017 | – | |
| Articles of iron or steel | Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Lock-Gates, Towers, Lattice Masts, Roofs, Roofing Frame-Works, Doors And Windows And Their Frames And Thresholds For Doors, S | 73081000 | 18% | – | 01/07/2017 | – |
| Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Lock-Gates, Towers, Lattice Masts, Roofs, Roofing Frame-Works, Doors And Windows And Their Frames And Thresholds For Doors, S | 73089020 | 18% | – | 01/07/2017 | – | |
| Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Lock-Gates, Towers, Lattice Masts, Roofs, Roofing Frame-Works, Doors And Windows And Their Frames And Thresholds For Doors, S | 73089070 | 18% | – | 01/07/2017 | – | |
| Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Lock-Gates, Towers, Lattice Masts, Roofs, Roofing Frame-Works, Doors And Windows And Their Frames And Thresholds For Doors, S | 73089030 | 18% | – | 01/07/2017 | – |
Electronic locks, from smart door locks to sophisticated access control systems, are becoming increasingly common. For businesses and consumers in India, understanding the correct Harmonized System of Nomenclature (HSN) code for these devices is crucial for accurate Goods and Services Tax (GST) compliance. The HSN code system, a globally recognized method for classifying goods, ensures uniformity in taxation.
While electronic locks incorporate advanced electronic components, their primary function as “locks” typically places them under HSN Chapter 83: “Miscellaneous articles of base metal.” More specifically, electronic locks often fall under HSN code 8301, which covers “Padlocks and locks (key, combination or electrically operated), of base metal.” The prevailing GST rate for electronic locks in India is generally 18%. This classification simplifies taxation, allowing for clear identification of these modern security solutions within the GST framework.
HSN (Harmonized System of Nomenclature) is a system that classifies electronic locks for taxation under GST.
Electronic locks are primarily covered under HSN Chapter 83: “Miscellaneous articles of base metal.”
The common HSN code for electronic locks is 8301, specifically sub-codes like 83014090 for “Other locks N.E.S.” or 83016000 for “Parts of articles in HSN 8301.”
The general GST rate for electronic locks is 18%.
For precise classification, always refer to the latest official GST notifications and detailed HSN code lists published by the Central Board of Indirect Taxes and Customs (CBIC) or other authorized Indian tax authorities.
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