Utensils HSN Code

Utensils HSN Codes: A Guide to GST Classification

Utensils are indispensable in every kitchen and household, ranging from basic spoons and forks to specialized cookware. For manufacturers, traders, and retailers, understanding the correct Harmonized System of Nomenclature (HSN) code for different types of utensils is crucial for accurate Goods and Services Tax (GST) compliance. The HSN code for utensils primarily depends on the material they are made from.

Utensils HSN Codes and GST Rates

The provided data clearly highlights that “Table, Kitchen Or Other Household Articles And Parts Thereof” are the main category for utensils, with the HSN code varying based on the material. All the materials listed consistently show an 18% GST rate, although historical data also indicates 12% in some instances for copper and aluminium after a rate revision on November 15, 2017.

Here’s a breakdown based on the material of the utensils:

• For Utensils of Iron or Steel:
  • This is a very broad category, covering most common kitchen utensils.
  • HSN Chapter: 73 (Articles of iron or steel)
  • HSN Heading: 7323 (Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel)
  • Specific HSN Codes for Iron or Steel Utensils (Examples from data):
    • 73239920: Other Utensils (general category for non-galvanised, non-enamelled iron/steel)
    • 73239910: Utensils Of Galvanised Iron
    • 73239420: Utensils (Of Iron (Other Than Cast Iron) Or Steel, Enamelled)
  • GST Rate: 18%
  • Effective Date: 01/07/2017 (for 18%)
• For Utensils of Aluminium:
  • Aluminium utensils are widely used due to their lightweight and good heat conductivity.
  • HSN Chapter: 76 (Aluminium and articles thereof)
  • HSN Heading: 7615 (Table, Kitchen Or Other Household Articles, Of Aluminium; Utensils)
  • GST Rate: The data lists “All Goods [Other Than Table, Kitchen Or Other Household Articles, Of Aluminium; Utensils]” under 7615 at 18% effective 15/11/2017. This implies that the specific “Table, Kitchen Or Other Household Articles, Of Aluminium; Utensils” themselves likely transitioned to a lower rate at that time, as common aluminium utensils are now often 12% GST (as seen in external search results). The provided data shows 18% with a note about the revision. (Note: External searches confirm 12% for most aluminium utensils post-2017 revision).
• For Utensils of Copper:
  • Copper and brass utensils are traditional and prized for certain culinary uses.
  • HSN Chapter: 74 (Copper and articles thereof)
  • HSN Heading: 7418 (Table, Kitchen Or Other Household Articles Of Copper; Utensils)
  • GST Rate: Similar to aluminium, the data lists “All Goods [Other Than Table, Kitchen Or Other Household Articles Of Copper; Utensils]” under 7418 at 18% effective 15/11/2017. This indicates a potential rate revision for the utensils themselves. (Note: External searches confirm 12% for most copper/brass utensils post-2017 revision).