HSN stands for Harmonised System of Nomenclature, an internationally accepted coding system used for classifying goods in trade. In India, HSN codes are used under GST for taxation and reporting purposes.
HSN Code 8302 falls under Chapter 83, which covers miscellaneous articles of base metal, including a wide range of base-metal mountings, fittings, and similar hardware used in furniture, doors, windows, staircases, vehicles, trunks and other fixtures.
Businesses involved in manufacturing, importing, exporting, wholesaling, or trading hardware products must use the correct HSN classification to ensure proper GST compliance, accurate invoicing and smooth return filing.
What items are classified under HSN Code 8302?
The HSN classification system uses different digit combinations to identify products in detail. Below is the breakdown of HSN Code 8302:
|
Description |
HSN Code |
|
Base metal mountings, fittings, brackets, castors, hat-racks, hat-pegs and similar fixtures for furniture, doors, windows, staircases, trunks, caskets, saddlery and coachwork |
8302 |
|
Hinges of base metal |
830210 |
|
Base metal hinges and mounting fittings for furniture, doors, windows and similar applications |
83021010 |
|
Base metal hinges and fittings for staircases, blinds, trunks, caskets and related uses |
83021020 |
|
Other base metal hinges and similar mounting fittings |
83021090 |
|
Castors with mounting of base metal |
83022000 |
|
Mountings, fittings and similar articles suitable for motor vehicles |
830230 |
|
Base metal fittings and mounting hardware used in motor vehicles |
83023010 |
|
Other mountings and fittings suitable for motor vehicles |
83023090 |
|
Base metal mountings and fittings suitable for buildings |
830241 |
|
Door fittings, brackets and similar base metal fixtures for buildings |
83024110 |
|
Window and staircase fittings of base metal for buildings |
83024120 |
|
Other base metal fittings and mountings suitable for buildings |
83024190 |
|
Base metal mountings, fittings and similar articles suitable for furniture |
83024200 |
|
Other base metal mountings, fittings and similar articles |
83024900 |
|
Hat-racks, hat-pegs, brackets and similar base metal fixtures |
83025000 |
|
Automatic door closers of base metal |
83026000 |
Read more to understand HSN Code: Full Form, List & GST Rates
What GST rate is applicable to products under HSN Code 8302?
Under the GST framework, goods falling under HSN 8302 are generally taxed at the standard GST rate of 18%, split into 9% CGST and 9% SGST for intra-state supplies, or 18% IGST for inter-state transactions and imports.
After the GST rate restructuring introduced at the 56th GST Council Meeting in September 2025, the government streamlined the indirect tax system by retaining the 5% and 18% GST slabs for most goods.
HSN 8302 products continue to fall within the standard 18% GST category because these hardware fittings are treated as industrial and construction-related manufactured goods rather than essential items eligible for the concessional 5% slab.
What conditions must be met to avail Input Tax Credit (ITC) on HSN 8302 products?
Here are the key rules for claiming ITC on HSN 8302 products:
- Businesses dealing in these goods can claim Input Tax Credit (ITC) only if the conditions under Section 16 of the CGST Act are fulfilled.
- The buyer must possess a valid tax invoice, debit note or prescribed GST document issued by the supplier. The invoice should clearly mention the GSTIN, HSN Code 8302, the tax amount and the invoice details.
- ITC can be claimed only after the purchaser actually receives the goods. If the hardware items are received in lots or instalments, credit is available only after the final lot is received.
- The supplier must deposit the GST collected on the transaction with the Government, and the buyer must ensure the invoice is reflected correctly in GSTR-2B. Restricted or mismatched invoices may lead to the denial of ITC.
- The recipient must file GST returns under Section 39 within the prescribed time to avail ITC legally.
- Payment to the supplier must generally be made within 180 days from the invoice date. If payment is not made, the claimed ITC must be reversed along with applicable interest.
- ITC is allowed only when HSN 8302 goods are used for business purposes or taxable supplies. Credit relating to exempt supplies or personal use must be reversed proportionately under Section 17.
- ITC cannot be claimed on goods lost, stolen, destroyed, written off or distributed as free samples or gifts.
- ITC must be claimed within the time limit prescribed under Section 16(4), generally before filing the annual return or the specified return due date for the following financial year.
Business filing guide for HSN 8302 products
If you are dealing in products under HSN 8302, follow the proper GST filing and documentation practices outlined below.
- Every Stock Keeping Unit (SKU) or inventory item should be linked to the correct HSN code in accounting or Enterprise Resource Planning (ERP) software.
- Ensure the applicable GST rate is correctly configured in billing systems to avoid tax mismatches.
- Suppliers must report outward supplies with proper HSN classification while filing GSTR-1.
- Buyers should reconcile supplier invoices with GSTR-2B to ensure ITC eligibility.
- Maintain catalogues, product brochures, and technical specifications to justify classification during audits.
Conclusion
For businesses dealing in hardware fittings and base-metal fixtures, staying organised is important. A small mismatch in classification, invoice details or GST reporting can disrupt vendor payments, delay ITC claims and create unnecessary compliance pressure during audits.
Businesses should also conduct periodic internal reviews of product catalogues and tax configurations to minimise future disputes.
Using accounting and compliance solutions like TallyPrime can help businesses streamline inventory mapping, GST invoicing, reconciliation, and return filing while improving operational accuracy.
