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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| NIL | 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. | 8201 | 82011000, 82013000, 82014000, 82015000, 82016000, 82019000 |
| 18% | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) | 8202 | 82021010, 82021020, 82021090, 82022000, 82023100, 82023900, 82024000, 82029110, 82029120, 82029910, 82029990 |
| 18% | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools | 8203 | 82031000, 82032000, 82033000, 82034010, 82034090 |
| 18% | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles | 8204 | 82041110, 82041120, 82041210, 82041220, 82042000 |
| 18% | Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks | 8205 | 82051000, 82052000, 82053000, 82054000, 82055110, 82055190, 82055910, 82055920, 82055930, 82055940, 82055990, 82056000, 82057000, 82059010, 82059020, 82059030, 82059090 |
| 18% | Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale | 8206 | 82060010, 82060090 |
| 18% | 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 | 8207 | 82071300, 82071900, 82072000, 82073000, 82074010, 82074090, 82075000, 82076010, 82076090, 82077010, 82077090, 82078000, 82079010, 82079020, 82079030, 82079090 |
| 18% | Knives and cutting blades, for machines or for mechanical appliances | 8208 | 82081000, 82082000, 82083000, 82084000, 82089010, 82089020, 82089030, 82089040, 82089090 |
| 18% | Plates, sticks, tips and the like for tools, unmounted, of cermets | 8209 | 82090010, 82090090 |
| 18% | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink | 82100000 | – |
| 12% | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor | 8211 | 82111000, 82119100, 82119200, 82119310, 82119390, 82119400, 82119500 |
| 18% | Razors and razor blades (including razor blade blanks in strips) | 8212 | 82121010, 82121090, 82122011, 82122019, 82122020, 82129000 |
| 12% | Paper knives, Pencil sharpeners and blades therefor | 8214 | 82141010, 82141090, 82142010, 82142090, 82149010, 82149090 |
| 18% | Scissors, tailors’ shears and similar shears, and blades therefor | 82130000 | – |
| 18% | Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] | 8214 | 82141010, 82141090, 82142010, 82142090, 82149010, 82149090 |
| 12% | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | 8215 | 82151000, 82152000, 82159100, 82159900 |