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 agriculture, horticulture or forestry. Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| Nil | 8201 | Agricultural implements manually operated or animal driven i.e. Hand tools, such as 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 agriculture, horticulture or forestry other than ghamella. Notification 10/2025-CT(R), S.No. 155 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8201 in the GSTN HSN master (12 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8201 10 | SPADES AND SHOVELS | – | |
| 8201 10 00 | SPADES AND SHOVELS | – | Save |
| 8201 30 | MATTOCKS, PICKS, HOES AND RAKES | – | |
| 8201 30 00 | MATTOCKS, PICKS, HOES AND RAKES | – | Save |
| 8201 40 | AXES, BILL HOOKS AND SIMILAR HEWING TOOLS | – | |
| 8201 40 00 | AXES, BILL HOOKS AND SIMILAR HEWING TOOLS | – | Save |
| 8201 50 | SECATEURS AND SIMILAR ONEHANDED PRUNERS AND SHEARS (INCLUDING POULTRY SHEARS) | – | |
| 8201 50 00 | SECATEURS AND SIMILAR ONEHANDED PRUNERS AND SHEARS (INCLUDING POULTRY SHEARS) | – | Save |
| 8201 60 | HEDGE SHEARS, TWOHANDED PRUNING SHEARS AND SIMILAR TWO-HANDED SHEARS | – | |
| 8201 60 00 | HEDGE SHEARS, TWOHANDED PRUNING SHEARS AND SIMILAR TWO-HANDED SHEARS | – | Save |
| 8201 90 | OTHER HAND TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE OR FORESTRY | – | |
| 8201 90 00 | OTHER HAND TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE OR FORESTRY | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8201) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
