Kitchen HSN Code

Understanding the “Kitchen” HSN Code

The kitchen is the heart of many homes and businesses, brimming with an array of articles, from pots and pans to cutlery and appliances. For manufacturers, suppliers, and retailers of kitchenware in India, understanding the correct Harmonized System of Nomenclature (HSN) code is not just about compliance; it ensures smooth business operations and accurate Goods and Services Tax (GST) application. The HSN code for “kitchen” items isn’t a single number but a diverse set, reflecting the vast range of materials and functions found in a culinary space. This blog will help you navigate the various HSN classifications for common kitchen articles and their associated GST rates.

The Kitchen Essentials by Material and Function

The HSN system meticulously classifies kitchen articles based on their primary material and intended use.

• Iron or Steel Kitchenware: Chapter 73 of the HSN, “Articles of iron or steel,” covers a significant portion of kitchen items made from these durable metals.
  • Table, Kitchen or Other Household Articles and Parts Thereof, of Iron or Steel: This broad category includes many common kitchen items.
    • For items of cast iron, not enamelled, you will find them under HSN 73239190.
    • If they are of cast iron, enamelled, the HSN is 73239200.
    • For items of iron (other than cast iron) or steel, enamelled, specific codes like HSN 73239490 (for other enamelled items) and 73239410 (for ‘Ghamellas’) exist.
    • “Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel” are found under HSN 73231000.
    • Most of these iron or steel kitchen articles typically attract an 18% GST rate, effective from July 1, 2017 (with a specific revision date for ‘Ghamellas’ on January 25, 2018).
• Plastic Kitchenware:HSN Chapter 39, “Plastics and articles thereof,” is where plastic kitchen items are categorized.
  • Tableware, Kitchenware, Other Household Articles And Hygienic Or Toilet Articles, Of Plastics – Tableware And Kitchenware: Other: This covers a wide range of plastic kitchen items under HSN 39241090.
  • These plastic kitchenware items generally have an 18% GST rate, effective from July 1, 2017.
• Cutlery, Spoons, and Forks (of Base Metal):HSN Chapter 82, “Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal,” specifically deals with these essential kitchen tools.
  • Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files) – Manicure Or Pedicure Sets And Instruments (Including Nail F: Kitchen cleavers and similar cutting tools are found under HSN 82142090.
  • Spoons, Forks, Ladles, Skimmers, Cake- Servers, Fishknives, Butter- Knives, Sugar Tongs And Similar Kitchen Or Tableware – Other: Other: This covers a wide variety of serving utensils under HSN 82159900.
  • Both categories typically have an 18% GST rate, effective from July 1, 2017 (with a specific effective date for 82142090 from November 15, 2017).
• Aluminium Kitchenware:HSN Chapter 76, “Aluminium and articles thereof,” covers kitchen articles made of aluminium.
  • Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof: Sanitary Ware Of A: This specific sub-category for sanitary ware of aluminium is under HSN 76152010.
  • “All Goods [Other Than Table, Kitchen Or Other Household Articles, Of Aluminium; Utensils]” under HSN 7615 generally attract an 18% GST rate (effective from November 15, 2017). However, sanitary ware of aluminium has a 12% GST rate, effective from November 15, 2017 (originally from July 1, 2017).
• Ceramic Kitchenware:HSN Chapter 69, “Ceramic products,” includes various ceramic kitchen items.
  • Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China:
    • “Clay Articles” within this description are under HSN 69120040 and have a 0% GST rate, effective from July 1, 2017.
    • “Other” ceramic tableware and kitchenware (other than porcelain or china) are under HSN 69120090 with a 12% GST rate, effective from September 22, 2017.
    • Broad categories like “Tableware And Kitchenware” are found under HSN 691110 or 6912 with a 12% GST rate, effective from September 22, 2017.
• Glass Kitchenware:HSN Chapter 70, “Glass and glassware,” covers kitchen items made of glass.
  • Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018):
    • “Of Glass-Ceramics” is under HSN 70131000.
    • “Drinking Glasses Other Than Of Glass-Ceramics: Of Lead Crystal” is under HSN 70132100.
    • “Stemware Drinking Glasses, Other Than Of Glass-Ceramics: Other” is under HSN 70132800.
  • All these glass kitchenware items typically attract an 18% GST rate, effective from July 1, 2017.
• Electrical Kitchen Appliances:HSN Chapter 85, “Electrical machinery and equipment and parts thereof,” includes electrical kitchen appliances.
  • Electro-Mechanical Domestic Appliances, With Self-Contained Electric Motor: Kitchen Waste Disposers: These specialized appliances are under HSN 85093000.
  • Kitchen waste disposers have an 18% GST rate, effective from July 27, 2018.
• Kitchen Linen:HSN Chapter 63, “Other made up textile articles; sets; worn clothing and worn textile articles; rags,” includes kitchen linen.
  • Bed Linen, Table Linen, Toilet Linen And Kitchen Linen Other: Of Other Textile Materials: This category, covering kitchen linen, is under HSN 63029900.
  • Bed Linen, Table Linen, Toilet Linen And Kitchen Linen Table Linen, Knitted Or Crocheted: Of Cotton: This specific type of kitchen linen is under HSN 63024030.
  • Both generally have a 12% GST rate, effective from November 15, 2017 (originally from July 1, 2017).