HSN Code 8204
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
| Description | CGST | SGST | IGST | Schedule |
|---|---|---|---|---|
| Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles | 9% | 9% | 18% | II |
Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.
Frequently asked questions
What is the GST rate for HSN code 8204?
The GST rate for HSN code 8204 (Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles) is 18% IGST (9% CGST + 9% SGST), as per Schedule II of Notification No. 9/2025-Integrated Tax (Rate).
Which chapter does HSN code 8204 belong to?
HSN code 8204 falls under Chapter 82 - Tools, Implements, Cutlery, Spoons and Forks, of Base Metal of the Customs Tariff Act, 1975.
Are tap wrenches classified under HSN 8204?
No — tap wrenches are explicitly excluded from HSN 8204 even though they're a type of wrench. List them under their own applicable heading, not this one.
Does HSN 8204 cover power-operated spanners too?
No, this heading is for hand-operated spanners and wrenches only. A power tool version belongs under a power-tool heading instead.
What about interchangeable spanner sockets sold on their own?
HSN 8204 covers interchangeable spanner sockets whether or not they come with handles — a socket set sold separately from the wrench body is still classified here.
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