Spoon HSN Code
GST rates and HSN code for Spoon.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Tools, implements, cutlery, <strong>spoon</strong>s and forks, of base metal; parts thereof of base metal | Spoons, Forks, Ladles, Skimmers, Cake- Servers, Fishknives, Butter- Knives, Sugar Tongs And Similar Kitchen Or Tableware – Other : Other | 82159900 | 18% | – | 01/07/2017 | – |
| Spoons, Forks, Ladles, Skimmers, Cake- Servers, Fishknives, Butter- Knives, Sugar Tongs And Similar Kitchen Or Tableware – Other : Plated With Precious Metal | 82159100 | 18% | – | 01/07/2017 | – | |
| Spoons, Forks, Ladles, Skimmers, Cake- Servers, Fishknives, Butter- Knives, Sugar Tongs And Similar Kitchen Or Tableware Other Sets Of Assorted Articles | 82152000 | 18% | – | 01/07/2017 | – | |
| Spoons, Forks, Ladles, Skimmers, Cake-Servers, Fish-Knives, Butter-Knives, Sugar Tongs And Similar Kitchen Or Tableware | 8215 | 18% | – | 01/07/2017 | – | |
| Spoons, Forks, Ladles, Skimmers, Cake- Servers, Fishknives, Butter- Knives, Sugar Tongs And Similar Kitchen Or Tableware Sets Of Assorted Articles Containing At Least One Article Plated With Precious Metal | 82151000 | 18% | – | 01/07/2017 | – | |
| Knives And Cutting Blades, For Machines Or For Mechanical Appliances | 8208 | 18% | – | 01/07/2017 | – | |
| Hand Tools, The Following : Spades, Shovels, Mattocks, Picks, Hoes, Forks And Rakes; Axes, Bill Hooks And Similar Hewing Tools; Secateurs And Pruners Of Any Kind; Scythes, Sickles, Hay Knives, Hedge Shears, Timber Wedges And Other Tools Of A Kind Used In | 82013000 | Nil | – | 01/07/2017 | – | |
| Razors And Razor Blades (Including Razor Blade Blanks In Strips) | 8212 | 18% | – | 15/11/2017 | – | |
| Hand Saws; Blades For Saws Of All Kinds (Including Slitting, Slotting Or Toothless Saw Blades)- Circular Saw Blades (Including Slitting Or Slotting Saw Blades) : With Working Part Of Steel | 82023100 | 18% | – | 01/07/2017 | – | |
| Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files) – Manicure Or Pedicure Sets And Instruments (Including Nail F | 82142090 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Knives With Cutting Blades, Serrated Or Not (Including Pruning Knives), Other Than Knives Of Heading 8208, And Blades Therefor – Other : Table Knives Having Fixed Blades | 82119100 | 18% | – | 01/07/2017 | – | |
| Anvils And Portable Forges | 82059010 | 18% | – | 01/07/2017 | – | |
| Tools For Boring Or Broaching | 820760 | 18% | – | 01/07/2017 | – | |
| Plates, Sticks, Tips And The Like For Tools, Unmounted, Of Cermets – Plates, Sticks, Tips And The Like For Tools, Unmounted, Of Cermets : Tungsten Carbide Tips | 82090010 | 18% | – | 01/07/2017 | – | |
| Hand Tools (Including Glaziers Diamonds), Not Elsewhere Specified Or Included; Blow Lamps; Vices; Clamps And The Like, Other Than Accessories For And Parts Of, Machine Tools; Anvils; Portable Forges; Hand- Or Pedal- Operated Grinding Wheels With Framework | 82057000 | 18% | – | 01/07/2017 | – | |
| Hand Tools (Including Glaziers Diamonds), Not Elsewhere Specified Or Included; Blow Lamps; Vices; Clamps And The Like, Other Than Accessories For And Parts Of, Machine Tools; Anvils; Portable Forges; Hand- Or Pedal- Operated Grinding Wheels With Framework | 82055910 | 18% | – | 01/07/2017 | – | |
| Interchangeable Tools For Hand Tools, Whether Or Not Power- Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82074090 | 18% | – | 01/07/2017 | – | |
| Knives And Cutting Blades, For Machines Or For Mechanical Appliances – Other : Other | 82089090 | 18% | – | 01/07/2017 | – | |
| Interchangeable Tools For Hand Tools, Whether Or Not Power- Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82071900 | 18% | – | 01/07/2017 | – | |
| Sets Of Articles Of Two Or More Of The Foregoing Sub-Headings | 82059030 | 18% | – | 01/07/2017 | – |
Understanding Spoon HSN Codes and GST Rates
Spoons are ubiquitous tools in our daily lives, from stirring coffee to serving meals. For manufacturers, traders, and retailers dealing with these common kitchen and tableware items, understanding their correct HSN (Harmonized System of Nomenclature) code and the applicable GST (Goods and Services Tax) rate is fundamental for accurate compliance in India.
The provided data clearly positions spoons within Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal. This chapter is dedicated to a wide array of metal tools, including cutlery and kitchenware.
The Spoon HSN Classifications
The most direct and comprehensive HSN codes for spoons are found under heading 8215.
- 8215: Spoons, Forks, Ladles, Skimmers, Cake-Servers, Fishknives, Butter-Knives, Sugar Tongs And Similar Kitchen Or Tableware.
- This heading specifically and broadly covers spoons and a range of similar kitchen and tableware items.
- Within this heading, various sub-codes cater to different types or finishes:
- 82159900: “Spoons, Forks, Ladles… – Other : Other.” This is a general code for spoons and similar items not specifically categorized elsewhere.
- 82159100: “Spoons, Forks, Ladles… – Other : Plated With Precious Metal.” This code is for spoons that have a coating of precious metal.
- 82152000: “Spoons, Forks, Ladles… Other Sets Of Assorted Articles.” This applies to sets containing various items, including spoons.
- 82151000: “Spoons, Forks, Ladles… Sets Of Assorted Articles Containing At Least One Article Plated With Precious Metal.” This is for sets where at least one item is plated with precious metal.
- Consistent GST Rate: All the listed HSN codes under 8215 pertaining to spoons and similar kitchen/tableware items consistently attract an 18% GST rate. This applies whether they are plain base metal or plated with precious metal, or part of an assorted set.
GST Rate for Spoons: A Clear 18%
Based on the provided data, spoons, regardless of their specific type (as long as they fall under HSN 8215), are subject to an 18% GST rate. This rate is standard for most cutlery and kitchenware made of base metals.
It’s important to note that the data also includes other tools and implements under Chapter 82 (like knives, saws, hand tools, etc.). While these also mostly have an 18% GST rate, the critical takeaway is that the “Spoon” specific classification is clearly defined under 8215. One notable exception among tools is 82013000 (Spades, shovels, hoes, etc.), which has a Nil (0%) GST rate, indicating essential agricultural tools. This contrasts with spoons, which are generally considered a consumer good.
Businesses should ensure they accurately classify their spoons, whether sold individually or as part of a set, to adhere to the 18% GST rate.
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