Chapter 83 of the GST framework covers Miscellaneous Articles Of Bas, and HSN Code 83013000 specifically identifies Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal - Locks Of A Kind Used For Furniture for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal - Locks Of A Kind Used For Furniture. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is [u].
HSN Codes under Chapter 83 – Miscellaneous Articles Of Bas
Below are related HSN codes from Chapter 83 – Miscellaneous Articles Of Bas for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Miscellaneous Articles Of Bas... | 83011000 | Padlocks And Locks (Key, Combination Or Electrical... | 0.09 | 0.09 | 0.18 |
| Miscellaneous Articles Of Bas... | 83012000 | Padlocks And Locks (Key, Combination Or Electrical... | 0.09 | 0.09 | 0.18 |
| Miscellaneous Articles Of Bas... | 83014010 | Padlocks And Locks (Key, Combination Or Electrical... | 9.00% | 9.00% | 18.00% |
| Miscellaneous Articles Of Bas... | 83014090 | Padlocks And Locks (Key, Combination Or Electrical... | 0.09 | 0.09 | 0.18 |
| Miscellaneous Articles Of Bas... | 83015000 | Padlocks And Locks (Key, Combination Or Electrical... | 0.09 | 0.09 | 0.18 |
| Miscellaneous Articles Of Bas... | 83016000 | Padlocks And Locks (Key, Combination Or Electrical... | 0.09 | 0.09 | 0.18 |
| Miscellaneous Articles Of Bas... | 83017000 | Padlocks And Locks (Key, Combination Or Electrical... | 0.09 | 0.09 | 0.18 |
| Miscellaneous Articles Of Bas... | 83021010 | Base Metal Mountings, Fittings And Similar Article... | N.a. | N.a. | N.a. |
| Miscellaneous Articles Of Bas... | 83021020 | Base Metal Mountings, Fittings And Similar Article... | N.a. | N.a. | N.a. |
| Miscellaneous Articles Of Bas... | 83021090 | Base Metal Mountings, Fittings And Similar Article... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 83013000
Goods classified as Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal - Locks Of A Kind Used For Furniture under HSN 83013000 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect [u] as the measurement standard for Chapter 83 – Miscellaneous Articles Of Bas products.
Who Should Use HSN Code 83013000?
All businesses supplying Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal - Locks Of A Kind Used For Furniture are obligated to use HSN 83013000 on tax invoices. From producers to retailers within Miscellaneous Articles Of Bas, Chapter 83 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal - Locks Of A Kind Used For Furniture? GST registration is mandatory for collecting and remitting taxes on HSN 83013000 goods. Companies planning international trade within Miscellaneous Articles Of Bas must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate application of HSN Code 83013000 for Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal - Locks Of A Kind Used For Furniture enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 83 – Miscellaneous Articles Of Bas should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 83013000 falls under Chapter 83 – Miscellaneous Articles Of Bas in the GST tariff schedule. This chapter covers various goods including Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal - Locks Of A Kind Used For Furniture.
Yes, IGST at 0.18 is applicable when Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal - Locks Of A Kind Used For Furniture is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal - Locks Of A Kind Used For Furniture must use HSN 83013000 on their invoices. This applies to all online platforms operating under Miscellaneous Articles Of Bas classification.
To import goods under Miscellaneous Articles Of Bas, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.