Metal Mountings GST Rates & HSN Code 8302 In a complex world of taxation, understanding the impact of GST on certain products, such as metal assemblies, can be a challenge for businesses. Metal assemblies, equipment, and similar items used in furniture, doors, stairs, windows, and other architectural applications are found in the Indian Control Classification System based on HSN code 8302. These critical hardware components play a key role in the construction and production industry that combines functionality and improves safety. Whether you are a manufacturer, importer, dealer or end-user of these metal products, it is important to navigate the compliance requirements for the appropriate GST duties and appropriate tax management to avoid potential penalties. What are Metal Mountings under HSN 8302? HSN code 8302 covers a wide range of base metal mountings, fittings, and similar articles suitable for furniture, doors, staircases, windows, trunks, chests, caskets, and similar items. This classification includes:
Hinges and door/window fittings.
Castors with mountings of base metal.
Brackets, handles, knobs, and hooks.
Hat racks, hat pegs, and similar fixtures.
Automatic door closers.
Base metal mountings for motor vehicles , aircraft, vessels, and other transport equipment.
These products are typically made from iron, steel, aluminum, brass, zinc, or other base metals and serve functional and decorative purposes in residential, commercial, and industrial applications.
HSN Code Description GST Rate(%) 8302 Base Metal mountings, fittings, and similar articles 18% 830210 Hinges 18% 83021010 Base metal mountings for furniture doors, staircases, etc 18% 830230 Other mountings, fittings for motor vehicles 18% 830241 Suitable for buildings 18% 83024110 Base Metal mountings for furniture, doors, staircases, etc 18% 83024120 Base Metal mountings for furniture, doors, staircases, etc 18% 83024190 Base Metal mountings for furniture, doors, staircases, etc 18% 83024200 Base Metal mountings for furniture, doors, staircases, etc 18% 83024900 Base Metal mountings for furniture, doors, staircases, etc 18% 83025000 Base Metal mountings for furniture, doors, staircases, etc 18% 83026000 Base Metal mountings for furniture, doors, staircases, etc 18%
You Can Also Read: Wooden furniture: 9403 HSN Code & GST Rate
Applicable GST Rates for Metal Mountings Metal mountings under HSN code 8302 are subject to 18% GST rate.
This includes all base metal fittings and mountings for furniture, doors, windows, staircases, etc.
The 18% GST breaks down as:
9% CGST (Central GST).
9% SGST (State GST) for intra-state transactions.
18% IGST (Integrated GST) for inter-state transactions.
This rate applies regardless of whether the metal mountings are sold separately or as part of a set.
The tax rate has remained consistent since GST implementation with no recent changes.
Small businesses with turnover below threshold limits may opt for a composition scheme, but cannot claim input tax credit.
GST Calculation for Metal Mountings (HSN 8302) Basic calculation: Value of supply × 18%.
Example: For metal hinges worth ₹10,000:
GST amount = ₹10,000 × 18% = ₹1,800
Total invoice value = ₹11,800
For intra-state supplies (within the same state):
CGST = ₹10,000 × 9% = ₹900
SGST = ₹10,000 × 9% = ₹900
Total tax = ₹1,800
For inter-state supplies (between different states):
IGST = ₹10,000 × 18% = ₹1,800
Discount impact: If a 10% discount is offered before supply:
Taxable value = ₹9,000
GST amount = ₹9,000 × 18% = ₹1,620
Input tax credit: Businesses can claim ITC on GST paid when purchasing metal mountings for further supply or manufacturing.
Exemptions & Special Cases in GST for HSN 8302 Generally, no exemptions exist specifically for metal mountings under HSN 8302.
Special Economic Zones (SEZ) supplies:
Supplies to SEZ units are zero-rated (effectively exempt).
Suppliers can claim refund of input tax credit.
Export of metal mountings:
Zero-rated under GST.
Exporters can claim refund of input taxes or use them against other liabilities.
Government supplies:
No special exemption; standard 18% applies even for government purchases.
Tax Deduction at Source (TDS) provisions may apply.
Handicraft items:
Artisanal or handcrafted metal fittings still attract 18% if classified under HSN 8302.
No special lower rate for handicraft versions.
Job work:
Only the service portion is taxable if materials are provided by the principal.
Full value is taxable if materials are supplied by job worker.
Comparison of GST on HSN 8302 with Other Metal Fittings HSN Code Product Description GST Rate Key differences 8302 Base metal mountings, fittings for furniture, doors, etc 18% The standard rate for most hardware fittings 7318 Screws, bolts, nuts, rivets of iron or steel 18% Similar rate, different classification for fasteners 8301 Padlocks, locks, keys of base metal 18% Security items have the same rate as general fittings 7323 Table/kitchen articles of iron/steel 12% Lower rate for household items vs construction fittings 7308 Structural items of iron/steel 12% Lower rate for household items vs construction fittings 7308 Structural items of iron/steel 18% Same rate but for larger structural components 8306 Bells, ornaments, photo frames of basic metal 12% Decorative items have a lower rate than functional fittings 7326 Other articles of iron or steel 18% Miscellaneous items follow the standard metal goods rate 7616 Other articles of aluminium 18% Material difference but same rate as HSN 8302
Import & Export Considerations for Metal Mountings (HSN 8302) Import considerations:
IGST at 18% is applicable on imports.
IGST is calculated on (CIF value + Basic Customs Duty + other applicable duties).
Basic Customs Duty typically ranges from 7.5% to 10% for these items.
Input tax credit can be claimed for IGST paid on imports.
Bill of Entry must correctly mention HSN 8302 for proper assessment.
Social Welfare Surcharge of 10% on Basic Customs Duty also applies.
Export considerations:
Exports are zero-rated under GST.
Two options available to exporters:
Export under bond/LUT without paying GST and claim refund of input tax credit.
Pay IGST on export and claim a refund later.
Shipping Bill must clearly mention HSN 8302.
Export documentation needs proper classification to avoid delays
Free Trade Agreements:
May reduce or eliminate customs duties for imports from certain countries.
GST still applies on the reduced value after FTA benefits.
You Can Also Read: Export and Import Under GST
Compliance and Documentation for GST on HSN 8302 Registration requirements:
Mandatory GST registration if turnover exceeds ₹20 lakhs (₹10 lakhs for special category states).
Voluntary registration is possible even below the threshold.
Invoice requirements:
Must mention HSN code 8302.
Show taxable value and GST amount separately.
Include GSTIN of both supplier and recipient for B2B transactions.
Record keeping:
Maintain purchase and sales records for at least 72 months.
Keep digital copies of invoices with HSN details.
Preserve import/export documentation if applicable.
Return filing :
Regular filing of GSTR-1 (outward supplies) and GSTR-3B (summary return).
GSTR-2B auto-generated for inward supplies.
Quarterly returns for small taxpayers under QRMP scheme.
E-way bill requirements:
Mandatory for movement of goods valued above ₹50,000.
Must include HSN 8302 for proper classification.
Valid for specific periods based on distance.
Audit requirements:
Annual GST audit if turnover exceeds ₹2 crores.
Self-certification of reconciliation statement in Form GSTR-9C.
Conclusion Understanding the GST of metal assembly as part of the HSN 8302 ensures that businesses remain compliant and optimize tax incentives. An 18% GST interest rate applies to categories and Inputu -debris is available. Awareness of appropriate documents, tax plans, and import/export rules can help businesses to streamline and avoid penalties.
FAQ’s 1. What is the GST rate for metal mountings under HSN 8302? The GST rate for metal mountings under HSN 8302 is 18%.
2. Can I claim an input tax credit (ITC) on metal mountings? Yes, businesses can claim ITC on GST paid for metal mountings used in further manufacturing or resale.
3. Are metal mountings exempt from GST? No, metal mountings under HSN 8302 do not have any specific exemptions.
4. What happens if I supply metal mountings to an SEZ unit? Supplies to SEZ units are zero-rated, meaning you can either supply without charging GST and claim ITC or charge GST and claim a refund.
5. Do I need an e-way bill for transporting metal mountings? Yes, an e-way bill is required if the invoice value exceeds ₹50,000.
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