Tool box HSN Code

Understanding the Tool Box HSN Code for GST Compliance

A “tool box” is an essential item for professionals and DIY enthusiasts alike, designed to organize and transport tools. However, when it comes to HSN (Harmonized System of Nomenclature) codes for GST (Goods and Services Tax) purposes in India, simply searching for “tool box” might not yield a direct result from the provided data. The classification of a tool box depends heavily on its material and primary function, especially whether it’s a standalone container or a part of a larger machinery system.

The Right HSN Code for a Tool Box

Based on the provided data, we need to infer the most appropriate HSN codes by looking at categories that include storage or carrying items, or components related to tools.

Boxes and Cases of Paper or Paperboard

If the “tool box” is a temporary or lightweight container made of paper or paperboard, it would fall under:

• HSN Code 4819: This chapter covers “Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres.”
  • 48194000: This is for “Other Sacks” of paper or paperboard, generally used for packing.
  • 48192010 and 48193000: These are also for various types of “Cartons, Boxes, Cases, Bags And Other Packing Containers” of paper or paperboard.
  • All these paper/paperboard containers carry an 18% GST rate, effective from July 1, 2017. While not explicitly “tool box,” a disposable or light-duty paper “tool box” would fit here.

Packing Cases, Boxes, and Crates of Wood

If the tool box is made of wood, it would likely be categorized as a packing case.

• HSN Code 4415: This chapter covers “Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood.”
  • 44152000: Specifically covers “Pallets, Box Pallets And Other Load Boards; Pallet Collars.” While not a perfect fit for a small, portable tool box, a larger wooden tool storage unit might be classified here.
  • This HSN code has a 12% GST rate, effective from July 1, 2017.

Specialized Tool Holders or Components of Machinery

The majority of the provided data focuses on “tool holders” that are parts of larger machinery, not standalone tool boxes.

• HSN Code 8466: This extensive heading covers “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 Tool For Working In The Hand.”
  • Specific sub-headings like 84663010, 84663090, 84661018, 84669400, 84669310, 84669390, 84661020, and the broad 846618% all refer to “Tool Holders” or “Parts And Accessories” for machine-tools. These are not “tool boxes” in the sense of a portable container for hand tools.
  • These items consistently carry an 18% GST rate, effective from July 1, 2017.

Crucial Clarification: If your “tool box” is a common, standalone portable container made of plastic or metal (which are very common materials for tool boxes), the provided data does not directly offer an HSN code for them. Such items would typically fall under:

• Chapter 39 (Plastics and articles thereof) for plastic tool boxes (e.g., under headings for other articles of plastics).
• Chapter 73 (Articles of iron or steel) or Chapter 76 (Aluminium and articles thereof) for metal tool boxes (e.g., under headings for boxes, cases, crates of base metal for packing or transport).

The provided data does not include these common classifications.

Avoiding Misclassification with Other “Tool” Related HSN Codes

The data lists several HSN codes that contain the word “tool” but are unrelated to a tool box.

• HSN Codes 84589935 and 84589931: These refer to “Lathes (Including Turning Centres) For Removing Metal” and are types of machine tools themselves, not tool boxes. These have an 18% GST rate.
• HSN Code 4404 and 44170000: These cover “Wooden Sticks… Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like” and “Tools, Tool Bodies, Tool Handles, Broom Or Brush Bodies And Handles, Of Wood.” These are for wooden components or handles of tools, not tool boxes. These have a 12% GST rate.
• HSN Codes 72286094 and 72249010: These relate to “Tool And Die Steel” or “Of Tool Steel Quality” for bars, rods, or semi-finished products. These are raw materials for making tools, not tool boxes. These have an 18% GST rate.
• HSN Code 996811: This is for “Postal Services Including Post Office Counter Services, Mail Box Rental Services.” This is a service, not a physical tool box, and has an 18% GST rate.

Therefore, when looking for the HSN code for a “tool box,” consider its material (paper, wood, plastic, metal) and its function (standalone container vs. machine part) to arrive at the most accurate classification.