Kitchenware HSN Code

Understanding the HSN Code for Kitchenware

When it comes to kitchenware, finding the correct HSN code for GST purposes depends entirely on the material. The Harmonized System of Nomenclature (HSN) system classifies kitchenware under different chapters, each with its own set of codes and GST rates. This makes it crucial for businesses and consumers to identify the material of the kitchenware before determining its HSN code.

For plastic kitchenware, the relevant HSN code is 3924. This covers “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.” A wide range of products, from plastic dinner sets to insulated water jars, fall under this code, and they are subject to an 18% GST rate.

Kitchenware made from ceramic, including porcelain and bone china, is classified under HSN Chapter 69. Specific codes like 691110 cover “Tableware and kitchenware, of porcelain or china,” while 6912 is for ceramic items other than porcelain or china. The GST rate for most of these ceramic kitchenware items is 12%.

For wooden kitchenware, the HSN code is 4419, which is for “Tableware and kitchenware, of wood.” Wooden kitchenware, like cutting boards or utensils, is generally subject to a 12% GST rate.

This shows that the HSN code for kitchenware is not a single number but a classification system based on the product’s material, ensuring a consistent and clear approach to taxation.