Lock HSN Code

Understanding the Lock HSN Code and GST Rates

Locks are fundamental security devices, indispensable in homes, vehicles, and industries. From simple padlocks to complex safe mechanisms, understanding the correct Harmonized System Nomenclature (HSN) codes and the corresponding Goods and Services Tax (GST) rates is crucial for manufacturers, traders, and consumers in India. Let’s unlock the various classifications related to “lock.”

The HSN Code for Different Types of Locks

The HSN classification for “locks” primarily depends on their material composition and intended application. Based on the provided data, we can identify two main categories:

1. Locks of Base Metal (Chapter 83: Miscellaneous articles of base metal): This is the most direct classification for traditional locking mechanisms.

• Padlocks and Locks (Key, Combination, or Electrically Operated), of Base Metal: This broad category covers most common locks.
  • Locks of a Kind Used for Motor Vehicles: These are specifically classified under HSN 83012000.
  • Locks of a Kind Used for Furniture: These fall under HSN 83013000.
  • Other Locks: Any locks not specifically for motor vehicles or furniture, but still of base metal, come under HSN 830140. This covers a wide range of general-purpose locks.
  • Clasps and Frames with Clasps, Incorporating Locks: These integrated locking mechanisms are found under HSN 83015000.
  • Parts of Locks: Components specifically for locks (of heading 8301) are classified under HSN 83016000.
  • Keys Presented Separately: Keys for any of the above locks, if sold separately, are under HSN 83017000.
  • The broader HSN 8301 also covers padlocks and locks generally.
• Armoured or Reinforced Safes, Strong-Boxes, and Doors and Safe Deposit Lockers: While not “locks” themselves, these items incorporate robust locking mechanisms and are also made of base metal. They fall under HSN 83030000 (or broadly 8303).

2. Components within Iron or Steel Structures (Chapter 73: Articles of iron or steel): In some cases, the term “lock” might refer to a structural component that enables locking or forms part of a larger structure.

• Lock-Gates and Parts of Structures: When a “lock” refers to a “lock-gate” (as in a canal or river lock system) or similar structural elements made of iron or steel, they fall under HSN 7308. This includes various sub-codes like:
  • 73081000 (Bridges and bridge-sections, and parts thereof).
  • 73089020, 73089030, 73089040, 73089050, 73089070, 73089090 (for other structures and parts like lock-gates, towers, doors, etc.).
  • 73083000 (Doors, windows and their frames and thresholds for doors).
  • 73084000 (Scaffolding, shuttering, propping or shoring equipment).
• Spring Washers and Other Lock Washers: These are specific non-threaded articles of iron or steel that are used to prevent loosening of fasteners, effectively “locking” them in place.
  • They are classified under HSN 73182100.

It is critical to distinguish between a standalone locking device (Chapter 83) and a structural component that might bear the name “lock” due to its function (Chapter 73).

Understanding the GST Rates for Locks

The vast majority of “lock” related items, whether a standalone lock or a structural component, attract an 18% GST rate.

• Locks of Base Metal (Chapter 83): All sub-categories under HSN 8301 (for padlocks, various types of locks, parts, and keys) are subject to an 18% GST rate, effective from July 1, 2017. Armoured safes and strong-boxes (HSN 83030000) also have an 18% GST rate, effective from November 15, 2017.
• Iron or Steel Structures and Components (Chapter 73): “Lock-gates” and other structural parts of iron or steel (under HSN 7308) are consistently taxed at an 18% GST rate, effective from July 1, 2017. Similarly, “Spring Washers And Other Lock Washers” (HSN 73182100) also attract an 18% GST rate, effective from July 1, 2017.

This consistent 18% GST rate across various lock-related items simplifies taxation for businesses in this sector.