Key Chain HSN Code

Understanding Key Chains and GST

Key chains are small but ubiquitous items, serving as personal accessories, promotional giveaways, and practical tools to keep keys organized. For businesses involved in their manufacturing, import, or sale, accurately classifying these seemingly simple items under the Harmonized System of Nomenclature (HSN) and applying the correct Goods and Services Tax (GST) is crucial for compliance.

The Key Chain HSN Code

The data provided, while not directly listing a single “Key Chain” HSN code, offers insights into related categories. When determining the HSN for a key chain, we need to consider its primary material and function.

Since a key chain is essentially a small article, often made of base metal and designed to hold keys, it is most likely to fall under a residual or “other articles” category within the chapter for “Miscellaneous articles of base metal” (Chapter 83).

While the data shows HSN codes for “Padlocks And Locks…Keys For Any Of The Foregoing Articles, Of Base Metal” (e.g., 83016000 for parts), these specifically refer to keys for locks, not general key chains.

Similarly, “Chain And Parts Thereof, Of Iron Or Steel” (Chapter 73, e.g., 73158900 for “Other Chain”) or “Copper Chain” (Chapter 74, e.g., 74198050) refer to industrial chains, not typically the finished product of a key chain.

Therefore, for a finished key chain, especially one made of base metal, the most appropriate HSN code, based on general HSN principles for miscellaneous articles of base metal not specified elsewhere, would usually be 83062990 or 83063000 for “Statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal” and “Other” or parts thereof. However, given the provided data, we must infer from the most relevant general categories.

The most probable HSN codes for Key Chains, depending on their specific material and features, would commonly fall under:

• 83062990 or 83063000: For key chains made of base metals and considered as ornaments or miscellaneous articles of base metal.
• If the key chain has a prominent functionality beyond just holding keys (e.g., a multi-tool key chain), its HSN could shift to the chapter related to that function.
• If the key chain is made of plastic, it could fall under Chapter 39 (Plastics and articles thereof), perhaps a general “other articles of plastics” code like 39269099.

Important Note on Data provided: The provided data specifically mentions “Chain” within Chapter 73 (Iron and Steel) and Chapter 74 (Copper), and “Keys” within Chapter 83 (Miscellaneous articles of base metal related to locks). However, it does not explicitly list a definitive HSN code for a generic “Key Chain” as a finished good. Therefore, we are inferring based on common HSN practices for similar articles.

The HSN codes listed for “Hormones… Including Chain Modified Polypeptides” (Chapter 29) and “Containing Short-Chain Chlorinated Paraffins” (Chapter 38) are completely unrelated to physical key chains and refer to chemical products.

Understanding the GST Rate for Key Chains

Based on the HSN codes for related base metal articles and general miscellaneous items, finished Key Chains are typically subject to an 18% GST rate. This rate has been generally applied since July 1, 2017, for most manufactured goods not classified under specific lower or higher tax slabs.

While the data doesn’t provide a direct HSN for “key chain,” the related categories of “Chain And Parts Thereof, Of Iron Or Steel” (7315 series) and “Padlocks And Locks…Keys For Any Of The Foregoing Articles, Of Base Metal” (8301 series) all consistently show an 18% GST rate, effective from July 1, 2017. This reinforces the likelihood of a similar rate for key chains.