Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. Chapter 83: Miscellaneous articles 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 |
|---|---|---|
| 18%9% + 9% | 8302 | Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal Notification 9/2025-CT(R), Schedule II, S.No. 377 |
| Entries for the whole of Chapter 83 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] Notification 9/2025-CT(R), Schedule I, S.No. 293 |
| 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 8302 in the GSTN HSN master (21 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 | |
|---|---|---|---|
| 8302 10 | HINGES: | – | |
| 8302 10 10 | OF STEEL | – | Save |
| 8302 10 20 | OF BRASS | – | Save |
| 8302 10 90 | OTHER | – | Save |
| 8302 20 | CASTORS | – | |
| 8302 20 00 | CASTORS | – | Save |
| 8302 30 | OTHER MOUNTINGS, FITTINGS AND SIMILAR ARTICLES SUITABLE FOR MOTOR VEHICLES: | – | |
| 8302 30 10 | CURVE DRIVE STAKES | – | Save |
| 8302 30 90 | OTHER | – | Save |
| 8302 41 | SUITABLE FOR BUILDINGS: | – | |
| 8302 41 10 | FITTINGS FOR DOORS AND WINDOWS | – | Save |
| 8302 41 20 | TOWER BOLTS | – | Save |
| 8302 41 90 | OTHER | – | Save |
| 8302 42 | OTHER, SUITABLE FOR FURNITURE | – | |
| 8302 42 00 | OTHER, SUITABLE FOR FURNITURE | – | Save |
| 8302 49 | OTHER | – | |
| 8302 49 00 | OTHER | – | Save |
| 8302 50 | HAT-RACKS, HAT-PEGS, BRACKETS AND SIMILAR FIXTURES | – | |
| 8302 50 00 | HAT-RACKS, HAT-PEGS, BRACKETS AND SIMILAR FIXTURES | – | Save |
| 8302 60 | AUTOMATIC DOOR CLOSERS | – | |
| 8302 60 00 | AUTOMATIC DOOR CLOSERS | – | 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 (8302) 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.
