Spatula HSN Code

Find the Right HSN Code for Your Spatula

A spatula is a common tool found in kitchens, laboratories, and surgical rooms. However, the HSN code for a spatula is not a one-size-fits-all classification. It depends entirely on its intended use and the material it is made from. Understanding this distinction is vital for accurate GST filing.

Classify a Surgical Spatula

If you are dealing with a spatula used in a medical or surgical setting, its HSN code falls under a specific chapter dedicated to medical instruments.

• Medical Instruments: The provided data points to HSN code 90189025 for “Retractors, Spatula” under the broader category of “Instruments and Appliances Used in Medical, Surgical, Dental or Veterinary Sciences.”
• GST Rate: This HSN code has a 12% GST rate, which was effective from July 1, 2017. This classification is for specialized tools designed for a specific medical purpose.

Classify a Kitchen Spatula

Spatulas used in the kitchen for cooking, baking, or serving are classified as kitchenware. The HSN code depends on the material.

• Metal Spatulas: Spatulas made of base metal (like stainless steel, iron, or brass) fall under Chapter 73, “Articles of iron or steel,” or other chapters for different metals. They are typically classified as “Table, kitchen or other household articles.” HSN code 82159900 is also a common code for kitchenware of base metal, including spoons, ladles, and similar utensils.
• Plastic or Silicone Spatulas: If your spatula is made of plastic or silicone, it is classified under Chapter 39, “Plastics and articles thereof.” HSN codes like 39241090 (for kitchenware of plastics) or 39269099 (for other articles of plastics) are frequently used.
• GST Rate: Kitchenware, including spatulas made of various materials, generally attracts an 18% GST rate. Some metal utensils can have a different rate depending on the material, but 18% is a common rate for many kitchen items.

Consider a Spatula’s Function and Material

To choose the correct HSN code, you must determine the primary use of the spatula. A spatula used to mix chemicals in a lab or a surgical retractor is not the same as a kitchen spatula used to flip pancakes. The HSN system is designed to classify goods based on their nature and function, so a single product name can have multiple HSN codes depending on its specific type and use.