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
Tax Calculator for 8205
E-Way Bill Rules
For 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, the E-Way Bill threshold is ₹50,000. Since the rate is 18%, you must generate a bill if the Taxable Value exceeds ₹42,372.
Example Calculation
- Base Value: ₹42,372
- + GST (18%): ₹7,626.96
- Total Invoice: ~₹50,000
Invoice Example
Breakdown for a sample invoice value of ₹1,000:
Can I claim ITC?
Yes, if used for business. This reduces your final cash liability.
Input Tax Credit (ITC) Logic
Compliance & Validation
HSN 8205 falls under Chapter 82. It is mandatory to mention this code on invoices if your annual turnover exceeds ₹5 Crore. For turnover below ₹5 Crore, mentioning the 4-digit code (8205) is sufficient for B2B invoices.
Ensure that you charge 9% CGST and 9% SGST for intra-state supplies of 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. For inter-state supplies, the full 18% IGST applies.
Frequently Asked Questions
Q: What is the GST Rate for HSN Code 8205?
The GST rate for HSN Code 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) is 18%.
Q: Is HSN 8205 eligible for Input Tax Credit (ITC)?
ITC availability is classified as 'eligible'. Generally, businesses can claim ITC unless used for personal consumption or blocked under Section 17(5).
Q: How to calculate GST amount for 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?
Multiply the taxable value by 0.18. For ₹1000 value, GST is ₹180.
Q: Does Reverse Charge (RCM) apply?
No, standard Forward Charge applies.