HSN code · Customs Tariff of India · GST rate
83061000 is the 8-digit HSN code for “Bells, gongs and the like”: tariff item 8306 10 00 under heading 8306 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 83Heading 8306Sub-heading 8306 10Tariff item 8306 10 00
Bells, gongs and the like
Tariff item 8306 10 00 · Heading 8306 · Chapter 83, 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.
830610008 digits: 83 + 06 + 10 + 008306 10 00Bells, gongs and the likeHow 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 83 covers miscellaneous articles of base metal. It sits in Section XV, base metal & articles of base metal.
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.
8306 10 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 8306.
Bells, gongs and the like. 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
3 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%. No single rate is stated for 83061000 here; read each entry's official description against your goods. One of the entries is from a concession notification that applies only when the conditions printed with it are met.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 8306 (this code's heading) | |||
| Schedule I, S. No. 420Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8306 | Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Entries for particular goods in chapter 83 | |||
| Schedule I, S. No. 293Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Concession entries in other notifications for goods in heading 8306 (each applies only when its conditions are met) | |||
| Table, S. No. 31Notification No. 22/2018-Integrated Tax (Rate) (concession; applies only when its conditions are met)Central Tax: Notification No. 21/2018-Central Tax (Rate), the Table (2.5%), same S. No. | 8306 | Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)Conditions: Applies only to "handicraft goods" as defined in the Explanation to Notification No. 22/2018-Integrated Tax (Rate) (and 21/2018-Central Tax (Rate)): "Goods predominantly made by hand even though some tools or machinery may also have been used in the process; such goods are graced with visual appeal in the nature of ornamentation or in-lay work or some similar work of a substantial nature; possess distinctive features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different from mechanically produced goods of similar utility". Integrated tax above the rate in column (4) is exempted; goods of the same tariff line that are not handicraft goods take their rate from Notification No. 9/2025-Integrated Tax (Rate). | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 (Table as amended by Notification No. 13/2025-Integrated Tax (Rate), from 22 September 2025) |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Each concession entry names its own Central Tax notification in the table.
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, 8306, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 830610, goes on B2B tax invoices.
Many businesses show the full 83061000, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 2 entries in force from this date are listed in the GST rate section above.
Concession in force
Notification No. 22/2018-Integrated Tax (Rate) (Table as amended by Notification No. 13/2025-Integrated Tax (Rate), from 22 September 2025), in force since 22 September 2025; Central Tax twin Notification No. 21/2018-Central Tax (Rate). Entry: Table, S. No. 31, 5%: “Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)”. Each applies only when its conditions are met.
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 8306, bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal. The codes below sit closest to 83061000 in the Customs Tariff of India: the other tariff items under heading 8306. 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.
83062110Tariff item 8306 21 1083062120Tariff item 8306 21 2083062190Tariff item 8306 21 9083062910Tariff item 8306 29 1083062920Tariff item 8306 29 2083062990Tariff item 8306 29 9083063000Tariff item 8306 30 0083061000, this page's code, is tariff item 8306 10 00 under the same heading.
Questions
It depends on the goods: 3 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%: Schedule I, S. No. 420 (5%); Notification 22/2018-Integrated Tax (Rate), Table, S. No. 31 (5%); Schedule I, S. No. 293 (5%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The entry from Notification 22/2018-Integrated Tax (Rate) applies only when the conditions printed with it are met. The full wording of every entry is in the GST rate section above.
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 8306 or 830610; many businesses use the full 83061000.
Tariff item 8306 10 00 of the Customs Tariff of India, First Schedule: “Bells, gongs and the like”, under heading 8306 (“Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal”), in chapter 83 (miscellaneous articles 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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