Thursday, 25 May 2017

GST Rate Schedule Chapter - 82 (Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal)

Chapter
82 (Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal)

Nil
1.   Agricultural implements manually operated       or animal   driven [8201]
2.   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].

5%
-

12%
1.   Pencil sharpeners and blades thereof [8214]
2.   Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor [8211]
3.   Paper knives [8114]
  
18%
All  goods  not  specified elsewhere
1.   8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe- cutters, bolt croppers, perforating punches and similar hand tools.
2.   8204 Hand- operated spanners and wrenches (including torque meter wrenches but not     including tap wrenches); interchangeable spanner sockets, with or without handles.
3.   8205  Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow   lamps;   vices, clamps  and  the  like, other than accessories for and parts of, machine-tools         or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
4.   8206     Tools    of two or more of the headings 8202 to 8205,  put  up  in  sets for retail sale.
5. 8207Interchangeable 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
6.   8208 Knives and   cutting   blades, for machines or for mechanical appliances.
7.   8209 Plates, sticks, tips and the like for       tools, unmounted, of cermets.
8.   8210 Hand- operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.
9.   8213 Scissors, tailors' shears and similar shears, and blades therefor.
10. 8215 Spoons, forks, ladles, skimmers, cake- servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.
28%

1. Razors and razor blades (including razor blade blanks in strips) [8212]
2. 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].
 

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