GST rates and HSN code for Tool Bit.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Lathes (Including Turning Centres) For Removing Metal – Other Lathes: Other: Capstans, Turrets, Capstan And Turret Combination, Coping, Multi Tool And Production Lathes: Multi-Tool And Production Lathes | 84589935 | 18% | – | 01/07/2017 | – |
| Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465, Including Work Or Tool Holders, Self-Opening Dieheads, Dividing Heads And Other Special Attachments For Machine-Tools; Tool Holders For Any Type Of To | 84663010 | 18% | – | 01/07/2017 | – | |
| Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465, Including Work Or Tool Holders, Self-Opening Dieheads, Dividing Heads And Other Special Attachments For Machine-Tools; Tool Holders For Any Type Of To | 84663090 | 18% | – | 01/07/2017 | – | |
| Lathes (Including Turning Centres) For Removing Metal – Other Lathes: Other: Capstans, Turrets, Capstan And Turret Combination, Coping, Multi Tool And Production Lathes: Capstans Lathes | 84589931 | 18% | – | 01/07/2017 | – | |
| Tool Holders And Self-Opening Dieheads | 846610 | 18% | – | 01/07/2017 | – | |
| Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465, Including Work Or Tool Holders, Self-Opening Dieheads, Dividing Heads And Other Special Attachments For Machine-Tools; Tool Holders For Any Type Of To | 84669400 | 18% | – | 01/07/2017 | – | |
| Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465, Including Work Or Tool Holders, Self-Opening Dieheads, Dividing Heads And Other Special Attachments For Machine-Tools; Tool Holders For Any Type Of To | 84669310 | 18% | – | 01/07/2017 | – | |
| Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465, Including Work Or Tool Holders, Self-Opening Dieheads, Dividing Heads And Other Special Attachments For Machine-Tools; Tool Holders For Any Type Of To | 84669390 | 18% | – | 01/07/2017 | – | |
| Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465, Including Work Or Tool Holders, Self-Opening Dieheads, Dividing Heads And Other Special Attachments For Machine-Tools; Tool Holders For Any Type Of To | 84661020 | 18% | – | 01/07/2017 | – | |
| Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 T O 8465, Including Work Or Tool Holders, Self-Opening Dieheads, Dividing Heads And Other Special Attachments For Machinetools; Tool Holders For Any Type Of To | 8466 | 18% | – | 01/07/2017 | – | |
| Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465, Including Work Or Tool Holders, Self-Opening Dieheads, Dividing Heads And Other Special Attachments For Machine-Tools; Tool Holders For Any Type Of To | 84662000 | 18% | – | 01/07/2017 | – | |
| Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465, Including Work Or Tool Holders, Self-Opening Dieheads, Dividing Heads And Other Special Attachments For Machine-Tools; Tool Holders For Any Type Of To | 84669200 | 18% | – | 01/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipwo | 44042020 | 12% | – | 01/07/2017 | – |
| Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipw | 4404 | 12% | – | 01/07/2017 | – | |
| Tools, Tool Bodies, Tool Handles, Broom Or Brush Bodies And Handles, Of Wood; Boot Or Shoe Lasts And Trees, Of Wood | 44170000 | 12% | – | 01/07/2017 | – | |
| Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipwo | 44042010 | 12% | – | 01/07/2017 | – | |
| Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipwo | 44041000 | 12% | – | 01/07/2017 | – | |
| Iron and steel | Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Other Bars And Rods : Other : Tool And Die Steel | 72286094 | 18% | – | 01/07/2017 | – |
| Other Alloy Steel In Ingots Or Other Primary Forms; Semi-Finished Products Of Other Alloy Steel – Other : Of Tool Steel Quality | 72249010 | 18% | – | 01/07/2017 | – | |
| Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Other Bars And Rods : Bright Bars : Of Alloy Tool Steel | 72286011 | 18% | – | 01/07/2017 | – |
Tool bits are the unsung heroes of machining and metalworking, delivering the precise cutting action required for shaping and finishing various materials. For manufacturers, suppliers, and users of tool bits in India, correctly identifying their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for accurate compliance and smooth business operations.
Tool bits, as “interchangeable tools” for machine-tools or power-operated hand tools, primarily fall under Chapter 82: “Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.”
More specifically, tool bits are categorized under HSN heading 8207: “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 extruding metal, and rock drilling or earth-boring tools.”
The data provided and additional research consistently indicate that tool bits and similar interchangeable tools under HSN 8207 attract an 18% GST rate. This rate has been in effect since July 1, 2017, the inception of GST in India.
Within HSN 8207, various sub-headings exist to categorize different types of tool bits based on their application:
It’s vital for businesses to classify their specific tool bits accurately within these sub-headings to ensure proper GST collection and reporting. While the data also shows HSN codes related to “parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465” (Chapter 84, e.g., 8466), these typically refer to tool holders and other machine accessories, not the actual cutting tool bits themselves.
Tool bits primarily fall under HSN Chapter 82.
Tool bits are classified under HSN heading 8207.
Tool bits typically attract an 18% GST rate.
Lathe tool bits can fall under HSN codes such as 82079030 (“Lathe tools and tool belts”) or 82078000 (“Tools for turning”).
Businesses should consult official Indian Customs Tariff Act documents, GST notifications from the CBIC (Central Board of Indirect Taxes and Customs), or seek advice from a tax professional for precise classification.
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