HSN code · Customs Tariff of India · GST rate
82031000 is the 8-digit HSN code for “Files, rasps and similar tools”: tariff item 8203 10 00 under heading 8203 of the Customs Tariff of India. GST on this code is 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 82Heading 8203Sub-heading 8203 10Tariff item 8203 10 00
Files, rasps and similar tools
Tariff item 8203 10 00 · Heading 8203 · Chapter 82, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
820310008 digits: 82 + 03 + 10 + 008203 10 00Files, rasps and similar toolsHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 82 covers tools, implements, cutlery, spoons and forks, of base metal, parts thereof of base metal. It sits in Section XV, base metal & articles of base metal.
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools.
8203 10 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 8203.
Files, rasps and similar tools. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
One entry of the GST rate notification names this code: Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 363, “Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools”, effective from 22 September 2025. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Schedule II, S. No. 363Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8203 | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
82031000 is covered by the highlighted entry. The 18% IGST rate corresponds to CGST 9% + SGST/UTGST 9% on supplies within a State.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 8203, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 820310, goes on B2B tax invoices.
Many businesses show the full 82031000, the tariff item itself.
Rate history
18% IGST · 9% CGST + 9% SGST/UTGST
Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 363: “Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools”. Central Tax: Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No. Notification 9/2025 superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 8203, files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools. The codes below sit closest to 82031000 in the Customs Tariff of India: the other tariff items under heading 8203. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
82032000Tariff item 8203 20 0082033000Tariff item 8203 30 0082034090Tariff item 8203 40 9082031000, this page's code, is tariff item 8203 10 00 under the same heading.
Questions
18% IGST, made up of 9% CGST and 9% SGST/UTGST, from 22 September 2025. The entry is Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 363: “Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools”. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 8203 or 820310; many businesses use the full 82031000.
Tariff item 8203 10 00 of the Customs Tariff of India, First Schedule: “Files, rasps and similar tools”, under heading 8203 (“Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools”), in chapter 82 (tools, implements, cutlery, spoons and forks, of base metal, parts thereof of base metal), Section XV (base metal & articles of base metal). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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