Glue gun HSN Code

Understanding the Glue Gun HSN Code

The humble glue gun has become an indispensable tool for crafters, DIY enthusiasts, and even in various industrial applications. From quick fixes to intricate artistic projects, its ability to dispense molten adhesive precisely makes it a go-to device. For businesses dealing with glue guns in India, understanding the correct Harmonized System of Nomenclature (HSN) code and associated GST rates is key for smooth trade and compliance.

When it comes to the HSN code for a glue gun, especially the common electric hot melt glue gun, its classification typically revolves around its function as an electrical heating appliance that dispenses material.

The primary HSN classification for electric glue guns falls 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.”

More specifically, glue guns that operate by heating and dispensing glue are often categorized under HSN codes related to:

• HSN 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 of cermets.”
  • While this heading mainly covers soldering and welding, sub-headings like 85151100 (“Soldering irons and guns and hot wire soldering or brazing machines”) or 85158090 (for other electric heating tools) are sometimes used for hot melt glue guns, especially those with higher power or industrial applications.
• HSN 8479: “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter; parts thereof.”
  • A broader HSN code that some glue guns might fall under is 84798999, which is for “Other machines and mechanical appliances having individual functions, not specified or included elsewhere.” This can be a fitting category for general-purpose electric glue guns.
• HSN 8424: “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines.”
  • While often associated with paint spray guns, some glue guns, particularly those designed for larger-scale dispensing or with a “spray” function, might be classified under 84242000 (“Spray guns and similar appliances”).

It’s important to note that the glue sticks themselves are typically classified separately under HSN 3506 (“Prepared glues and other prepared adhesives…”).

The GST rate for most electric glue guns, regardless of the specific HSN code chosen among the above, is generally 18%. This aligns with the GST rate for most electrical appliances and machinery.

Choosing the precise HSN code can sometimes be nuanced, depending on the glue gun’s specific features, power, and intended use (e.g., hobbyist vs. industrial). Businesses should ensure they select the most appropriate HSN that accurately reflects the product’s nature to ensure correct GST compliance.