Hammer HSN Code

Understand the Hammer HSN Code and GST Rate

Determining the precise Harmonized System of Nomenclature (HSN) code for a “hammer” depends on its specific type and intended use. The provided data primarily focuses on “Machine-Tools (Including Presses) For Working Metal By Forging, Hammering Or Die-Stamping,” which are large industrial machines, not handheld hammers. However, it also includes an entry for plastic or nylon-tipped hammers. Let’s explore the implications.

Identify HSN Codes for Hammering Machines

The majority of the provided data falls under HSN 8462, which covers “Machine-Tools (Including Presses) For Working Metal By Forging, Hammering Or Die-Stamping...” Various sub-codes within 8462 are listed, all with a GST rate of 18% effective from 01/07/2017. These are heavy-duty industrial machines designed for shaping metal through hammering or forging processes. They are not the handheld hammers commonly used for manual work.

Identify HSN Code for Plastic or Nylon-Tipped Hammers

The data also includes an entry under Chapter 39, “Plastics and articles thereof“:

• HSN 39269071: Specifically for “Plastic Or Nylon Tipped Hammers; Insulating Liner Of Nylon , Hdpe : Of Polyurethane Foam” under the broader category of “Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other.” The GST rate for these plastic or nylon-tipped hammers is 18%, effective from 15/11/2017 (with an initial rate of 18% from 01/07/2017).

Note the Absence of HSN for Traditional Metal Hammers

Interestingly, the provided data does not explicitly list an HSN code for traditional handheld metal hammers used in carpentry, construction, or general repair work. These might fall under a different chapter, such as Chapter 82 (“Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal”), which is not included in this specific dataset.