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HSN 8201 5% GST

HSN Code 8201 — Hand tools (agri)

HSN code 8201 covers Hand Tools, the Following: Spades, Shovels, Mattocks, Picks, Hoes, Forks and Rakes; Axes, Bill Hooks and Similar Hewing Tools; Secateurs and Pruners of Any Kind; Scythes, Sickles, Hay Knives, Hedge Shears, Timber Wedges and Other Tools of a Kind Used in Agriculture, Horticulture or Forestry. Under GST 2.0 (effective 22 September 2025), HSN 8201 (hand tools (agri)) is taxed at 5% GST. This code falls under Chapter 82 — Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 8201 at a glance

HSN Code8201
DescriptionHand Tools, the Following: Spades, Shovels, Mattocks, Picks, Hoes, Forks and Rakes; Axes, Bill Hooks and Similar Hewing Tools; Secateurs and Pruners of Any Kind; Scythes, Sickles, Hay Knives, Hedge Shears, Timber Wedges and Other Tools of a Kind Used in Agriculture, Horticulture or Forestry.
GST Rate (GST 2.0)5%
ChapterChapter 82 — Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Heading8201

GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

About HSN 8201

HSN heading 8201 covers the hand-powered agricultural, horticultural and forestry tools that almost every Indian farm, nursery and garden depends on. Think of the spades, shovels, mattocks, picks, hoes, forks and rakes used to dig and prepare soil; axes, bill hooks and similar hewing tools for clearing and chopping; secateurs and pruners for trimming plants; and scythes, sickles, hay knives, hedge shears and timber wedges used in harvesting and woodwork. The defining trait is that these are non-mechanical, base-metal implements worked by hand, not powered machinery. Under GST 2.0 (effective 22 September 2025), goods in this heading attract 5%, the concessional slab that keeps essential farm equipment affordable. As a 4-digit heading, 8201 is the parent for more specific 6- and 8-digit codes that pin down individual tools. You quote it on the tax invoice, list it in the HSN summary of GSTR-1, and carry it on the e-way bill. Practical tip: 8201 is strictly for hand tools used in agriculture, horticulture or forestry. A powered tiller, a brush cutter or a general carpentry tool belongs elsewhere in Chapter 82.

Sub-classifications under HSN 8201

12 more specific 6- and 8-digit codes fall under 8201 (hand tools (agri)). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
820110Spades and Shovels5%
820130Mattocks, Picks, Hoes and Rakes5%
820140Axes, Bill Hooks and Similar Hewing Tools5%
820150Secateurs and Similar Onehanded Pruners and Shears (Including Poultry Shears)5%
820160Hedge Shears, Twohanded Pruning Shears and Similar Two-Handed Shears5%
820190Other Hand Tools of a Kind Used in Agriculture, Horticulture or Forestry5%
82011000Spades and Shovels5%
82013000Mattocks, Picks, Hoes and Rakes5%
82014000Axes, Bill Hooks and Similar Hewing Tools5%
82015000Secateurs and Similar Onehanded Pruners and Shears (Including Poultry Shears)5%
82016000Hedge Shears, Twohanded Pruning Shears and Similar Two-Handed Shears5%
82019000Other Hand Tools of a Kind Used in Agriculture, Horticulture or Forestry5%

Frequently Asked Questions

What GST rate applies to sickles, hoes and spades sold under HSN 8201?
Agricultural hand tools classified under heading 8201, including sickles, hoes, spades, forks, rakes, axes, secateurs and pruners, attract 5% GST. This is the concessional slab under GST 2.0 (effective 22 September 2025) that keeps essential farming and gardening implements affordable for cultivators and nurseries.
Does HSN 8201 cover a powered tiller or an electric hedge trimmer?
No. Heading 8201 is limited to hand tools, meaning implements worked by hand without a motor, used in agriculture, horticulture or forestry. A powered tiller, motorised brush cutter or electric hedge trimmer is mechanical equipment and is classified under a different heading in Chapter 82 or 84, not under 8201, so its rate may differ.
What is the HSN code for hand tools (agri)?
The HSN code for hand tools (agri) is 8201, under Chapter 82 (Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal).
What is the GST rate on hand tools (agri)?
Under GST 2.0, HSN 8201 (hand tools (agri)) is taxed at 5% GST.
Which chapter does HSN code 8201 belong to?
HSN 8201 belongs to Chapter 82 of the HSN classification — Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.
Is the HSN code 8201 mandatory on invoices for hand tools (agri)?
Yes. To bill hand tools (agri) under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (8201) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

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