Handmade products HSN Code

The concept of “Handmade Products HSN Code” isn’t a single, universal code. Instead, handmade products are classified under various HSN codes based on their material composition and specific nature. The term “handmade” primarily describes the method of production rather than a distinct product category in the HSN system.

This means a handmade wooden sculpture will have a different HSN code than a handmade textile or a handmade ceramic item. The GST rates will also vary accordingly.

Let’s break down how to approach HSN codes for handmade products, drawing from the provided data and general understanding of the HSN framework.

Understand HSN for Handmade Products

The Harmonized System of Nomenclature (HSN) provides a systematic way to classify goods for customs and taxation purposes worldwide. For handmade products, the classification depends heavily on what the item is, not just that it’s made by hand.

Material Matters Most for Handmade Items

To determine the correct HSN code for a handmade product, you must first identify its primary material. For example:

• Handmade Wooden Products: These would typically fall under Chapter 44: “Wood and Articles of Wood; Wood Charcoal.” Specific HSN codes like 44219090 (for “ALL OTHER ARTICLES OF WOOD” including “Wooden Handicraft Items”) often apply, carrying a 12% GST. Other wooden articles like frames or furniture might have their own specific codes (e.g., 4414 for wooden frames at 18% GST, or Chapter 94 for furniture).
• Handmade Ceramic Products: These are generally found in Chapter 69: “Ceramic Products.” For instance, 69120090 covers “OTHER” ceramic household articles, and certain ornamental ceramic articles fall under 6913. The GST rate for many ceramic handmade items is 12% or 18%.
• Handmade Textile Products: These fall under various chapters depending on the fiber and nature of the product. Chapter 61 and 62 cover apparel, while other chapters cover fabrics or made-up articles. For example, handmade carpets and rugs can be under Chapter 57. The GST rates can vary, often being 5% or 12%.
• Handmade Metal Products: Articles made of iron, steel, or other base metals would be classified under chapters like 72 (Iron and Steel) or 73 (Articles of Iron or Steel). For instance, “ALL OTHER ARTICLES OF IRON/STEEL NES” might fall under 73269099 with a 12% GST.
• Handmade Paper Products: Handmade paper and paperboard often fall under Chapter 48. A specific HSN like 48119011 for “Handmade Paper And Paperboard” would be used. The GST rate can be 5% or more.

Specificity is Key in HSN Classification

The HSN system is highly granular. While “handmade” is a descriptive term, it doesn’t create a unique HSN category. You need to identify the precise nature of the product. For instance, an “original artwork” which is handmade, like a painting, might fall under a different chapter (e.g., Chapter 97) with specific rates (e.g., 12% for handmade paintings under HSN 9701).

Always consult the official GST tariff and notifications for the most accurate and up-to-date HSN codes and GST rates for specific handmade items. When in doubt, seeking professional advice from a tax consultant is recommended to ensure compliance.