Padlock HSN Code
The most common and specific 8-digit HSN code for standard padlocks is 83011000 – Padlocks.
Here are some related sub-codes under 8301 that might apply depending on the type:
- 83011000: Padlocks (most common for brass, iron, or steel padlocks)
- 83012000: Locks of a kind used for motor vehicles
- 83013000: Locks used for furniture
- 83014010: Combination locks
- 83014090: Other locks
- 83015000: Clasps and frames with clasps, incorporating locks
- 83016000: Parts of padlocks and locks
- 83017000: Keys presented separately
For typical padlocks (like those used for doors, gates, luggage, or security), 83011000 is the go-to code. This classification has been consistently applied across various GST resources and portals.
All items under HSN Chapter 8301, including padlocks, attract a uniform GST rate of 18%.This rate applies to:
- Manufacturing and supply within India
- Imports (IGST 18% + applicable customs duty)
Note: GST rates are subject to updates by the GST Council. Always verify the latest rates on the official CBIC portal.
Padlock HSN Code , While the classification of standard padlocks under HSN 8301 (particularly 83011000) is straightforward and rarely disputed, the broader chapter has been referenced in several Advance Rulings for related items like locks and base metal articles. Here are some notable references:
- Kay Pee Equipments Pvt. Ltd. (AAR West Bengal): This ruling discussed classifications under Chapter 8301 for locks and similar base metal items, reinforcing the application of 18% GST on such products.
- A Raymond Fasteners India Pvt. Ltd. (AAR Maharashtra): Involved classification of fasteners and related articles under Chapter 83, highlighting the importance of precise HSN usage for base metal miscellaneous articles.
These rulings emphasize that items functionally similar to padlocks or locks (e.g., clasps incorporating locks) fall squarely under 8301, with no major deviations for standard padlocks reported in tribunals or higher courts.In general GST jurisprudence, incorrect HSN classification can lead to disputes, but padlocks have seen minimal litigation due to their clear placement. Padlock HSN Code
Why is the Correct HSN Code Important?
- Accurate GST Invoicing: Using the wrong code can lead to incorrect tax calculation, penalties, or input tax credit issues.
- Customs and Import/Export: For international trade, the HS code (first 6 digits of HSN) determines duty rates. Incorrect classification can result in delays, fines, or seizures.
- Compliance and Refunds: Proper HSN ensures eligibility for export incentives or duty drawbacks.
- E-Way Bills and Returns: Mandatory for transactions above certain thresholds.
Businesses with turnover above ₹5 crore must use 8-digit HSN codes, while smaller ones can use 4 or 6 digits.
Tips for Businesses Dealing in Padlocks
- Verify Product Type: If your padlock is a combination type or has special features (e.g., electronic), it might fall under a different sub-code like 830140.
- Consult Experts: For bulk imports/exports, check with a customs consultant or use tools like the CBIC HSN finder.
- Stay Updated: Rates and codes can change; refer to official sources like the Central Board of Indirect Taxes and Customs (CBIC) website.
Padlocks are everyday security essentials, and getting their HSN classification right ensures smooth operations in a regulated market like India.If you’re starting a padlock business or need help with GST registration/compliance, feel free to reach out in the comments! Padlock HSN Code
