Spanner HSN Code

Understanding the correct HSN (Harmonized System of Nomenclature) code for spanners is crucial for businesses in India to ensure proper GST (Goods and Services Tax) compliance. Spanners, as essential hand tools, are clearly defined within the HSN classification system. Our provided data consistently places all types of spanners under Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.

Spanner HSN Codes and GST Rates

The HSN code system is a globally recognized method for classifying goods, serving as a cornerstone of India’s GST framework. For spanners, the classification is straightforward, focusing on whether they are adjustable or non-adjustable, and also including their related accessories.

Let’s break down the specific classifications for spanners:

Hand-Operated Spanners and Wrenches (General Category)

The overarching HSN heading for spanners and wrenches is 8204. This heading covers “Hand- Operated Spanners And Wrenches (Including Torque Meter Wrenches But Not Including Tap Wrenches); Interchangeable Spanner Sockets, With Or Without Handles.”

Within this broad category, specific types of spanners are further defined:

• Non-Adjustable Spanners and Wrenches:
  • HSN Code 82041110: This code is for “Hand- Operated Spanners And Wrenches : Non- Adjustable : Spanners.” This includes common fixed-jaw spanners.
  • HSN Code 82041120: This code specifies “Hand- Operated Spanners And Wrenches : Non- Adjustable : Wrenches.” This would cover non-adjustable wrenches, such as Allen keys or specific pipe wrenches.
• Adjustable Spanners and Wrenches:
  • HSN Code 82041210: This code is dedicated to “Hand- Operated Spanners And Wrenches : Adjustable : Spanners.” This includes adjustable spanners (monkey wrenches) and similar tools.
  • HSN Code 82041220: This code is for “Hand- Operated Spanners And Wrenches : Adjustable : Wrenches.” This would cover adjustable wrenches.

All these categories of hand-operated spanners and wrenches (both adjustable and non-adjustable) consistently attract an 18% GST rate. This rate became effective from July 1, 2017.

Interchangeable Spanner Sockets

Beyond the spanners themselves, their common accessories also have a specific HSN code:

• HSN Code 82042000: This code covers “Interchangeable Spanner Sockets, With Or Without Handles.” This includes all types of sockets used with ratchet handles or other spanner handles.

These interchangeable spanner sockets also fall under the 18% GST rate, effective from July 1, 2017.

HSN Classification for Spanners

Properly identifying the HSN code for your spanner products is paramount for maintaining GST compliance in India. Whether you are dealing with a simple fixed spanner, an adjustable wrench, or a set of sockets, the correct classification ensures accurate tax collection. Misclassification can lead to incorrect tax payments, potential penalties, and operational hurdles. Always refer to the latest notifications from the GST Council and the Central Board of Indirect Taxes and Customs (CBIC), or consult with a tax professional, to ensure your business adheres to the most current regulations for spanners.