Scissors HSN Code

Understanding the HSN Code for Scissors

Scissors, an everyday tool found in homes, offices, and various industries, are essential for countless tasks. From crafting and tailoring to medical procedures, their utility is undeniable. For businesses involved in the manufacturing, import, export, or sale of scissors in India, understanding the correct HSN (Harmonized System of Nomenclature) code is vital for accurate GST (Goods and Services Tax) compliance.

The HSN classification system is designed to categorize goods uniformly for international trade and taxation. For Scissors, their HSN code primarily depends on their intended use.

General Purpose Scissors (Household, Tailoring, Office)

Most common scissors, including those for household use, tailoring shears, office scissors, or even industrial general-purpose scissors, fall under Chapter 82: “Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.”

Within Chapter 82, the specific HSN heading for these items is 8213: “Scissors, Tailors’ Shears And Similar Shears, And Blades Therefor.”

The detailed HSN code for such scissors is 82130000. This code explicitly covers a wide range of scissors and their blades. These general-purpose scissors consistently attract an 18% GST rate, which has been effective since July 1, 2017. This rate applies irrespective of whether they are used for domestic purposes, tailoring, or in various industries.

Medical or Surgical Scissors

Scissors designed specifically for medical, surgical, dental, or veterinary purposes are classified differently, reflecting their specialized function and often higher precision and material requirements. These items fall under Chapter 90: “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.”

Within Chapter 90, the relevant HSN heading is 9018: “Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments.”

The specific HSN code for surgical scissors is 90189022: “Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments – Other Instruments And Appliances: – Surgical Tools: Knives, Scissors An[d blades].” These specialized scissors typically attract a lower GST rate of 12%, also effective from July 1, 2017.

In essence, while most scissors you encounter daily are taxed at 18%, the precise and sterilized instruments used in medical fields enjoy a lower 12% GST rate, reflecting their essential nature in healthcare. Businesses must accurately identify the intended use and nature of the scissors to apply the correct HSN code and GST rate for proper compliance.