Hook HSN Code

Understanding the Hook HSN Code

The simple “hook” is an incredibly versatile item, appearing in countless forms and serving myriad purposes across industries and daily life. From securing clothing to aiding in fishing, and even as part of hand tools, the precise Harmonized System of Nomenclature (HSN) code for a “hook” depends entirely on its material, design, and intended use. This diversity means a varying Goods and Services Tax (GST) landscape in India for different types of hooks.

The HSN system is a global standard for classifying goods, essential for consistent customs and taxation worldwide. When classifying a “hook,” context is paramount to ensure accurate categorization and GST compliance.

The “Hook” HSN Classifications

The provided data reveals that “hooks” can fall into several distinct HSN Chapters, each with its own specific codes and GST rates:

I. Hooks as Fasteners and Fittings (Base Metal)

Many hooks are used as fastening or connecting elements, typically made of base metals like iron, steel, aluminum, or copper. These generally fall under HSN Chapters 73 (Iron or Steel), 74 (Copper), 76 (Aluminium), or 83 (Miscellaneous articles of base metal).

• Screw Hooks: These are threaded hooks used for fastening.
  • Of Iron or Steel: HSN 7318 (specifically subheadings like 73181900 for “Other Threaded Articles” or 73181190 for “Coach Screws : Other” which includes screw hooks). These attract an 18% GST.
  • Of Aluminium: HSN 76161000 (“Nails, Tacks, Staples… Screw Hooks… and Similar Articles”). These attract an 18% GST.
  • Of Copper: HSN 7415 (subheadings like 74152100, 74153310, 74153910 for “Screws, Bolts, Nuts, Screw Hooks…”). These attract an 18% GST.
• Clasps, Buckles, Hooks (for Clothing, Footwear, Bags, etc.): These hooks are specifically designed as fittings for various manufactured articles.
  • Of Base Metal: HSN 8308 (subheadings like 83089011, 83089031, 83089099 for “Hooks, Eyes, Eyelets And The Like,” and 83082000 for “Tubular Or Bifurcated Rivets, Of Base Metal; Beads And”). These consistently attract an 18% GST.

II. Hooks as Hand Tools or Implements

Certain hooks are designed as tools for specific tasks, often in agriculture or forestry. These fall under HSN Chapter 82: “Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.”

• Bill Hooks and Similar Hewing Tools: These are hand tools primarily used for cutting or shaping wood.
  • HSN 82013000, 82015000, 82016000 specifically list “Bill Hooks And Similar Hewing Tools” within categories of hand tools.
  • These tools are Nil-rated for GST, indicating a tax exemption.

III. Hooks for Fishing

Fishing hooks are highly specialized items for angling. These are categorized under HSN Chapter 95: “Toys, games and sports requisites; parts and accessories thereof.”

• Fish-Hooks: These are explicitly mentioned within the broader category of fishing tackle.
  • HSN 95079090 (“Fishing Rods, Fish-Hooks And Other Line Fishing Tackle; Fish Landing Nets… – Other : Other”).
  • Fishing hooks attract a 12% GST.

IV. Hooks for Craft/Needlework

Hooks used in crafts like crochet are specific tools. These fall under HSN Chapter 73: “Articles of iron or steel.”

• Crochet Hooks:
  • HSN 7319 (“Sewing Needles, Knitting Needles, Bodkins, Crochet Hooks, Embroidery Stilettos And Similar Articles, For Use In The Hand, Of Iron Or Steel…”).
  • Crochet hooks attract an 18% GST.

V. Miscellaneous Hooks

The term “hook” can also appear in other less common contexts, such as parts of smoking apparatus.

• Hookah of Coconut Shell: While a “hookah” is a device, “hookah of coconut shell” has a specific HSN 96149020 and a 28% GST rate. This is an example of how a broader term like ‘hook’ can appear in specialized product descriptions.