1.

8201

Agricultural implements manually operated or animal driven i.e. Hand tools, such as 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 other than ghamella. (S.No.137 Sch.)

Ex

Ex

2.

8202

Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) (S.No.293 Sch.III)

9%

9%

28.06.2017

3.

8203

Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools (S.No.294 Sch.III)

9%

9%

28.06.2017

4.

8204

Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles (S.No.295 Sch.III)

9%

9%

5.

8205

Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine- tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks (S.No.296 Sch.III)

9%

9%

6.

8206

Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale (S.No.297 Sch.III)

9%

9%

7.

8207

Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools (S.No.298 Sch.III)

9%

9%

8.

8208

Knives and cutting blades, for machines or for mechanical appliances (S.No.299 Sch.III)

9%

9%

9.

8209

Plates, sticks, tips and the like for tools, unmounted, of cermets (S.No.300 Sch.III)

9%

9%

10.

8210 00 00

Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink (S.No.301 Sch.III)

9%

9%

11.

6%

6%

11A.

9%

9%

12.

8212

Razors and razor blades (including razor blade blanks in strips) (S.No.⁵[301AA] Sch.III) [w.e.f. 15-11-2017]

5. Re-numbered by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022 for "301A"

9%

9%

13.

8212

Razors and razor blades (including razor blade blanks in strips) (S.No.107 Sch.IV)

[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]

14%

14%

28.06.2017

14.

8213 00 00

Scissors, tailors' shears and similar shears,and blades therefor (S.No.302 Sch.III)

9%

9%

15.

6%

6%

28.06.2017

15A.

6%

6%

28.02.2023

16.

8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) ⁶[[other than paper knives, pencil sharpeners and blades therefor]] ⁹[[other than pencil sharpeners]] (S.No.302A Sch.III) [w.e.f. 15-11-2017]

6. This matter deleted by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022

9. Inserted by Noti. No. 03/2023-CT Rate (S.No.795) dated 28.02.2023 w.e.f. 01.03.2023

9%

9%

17.

8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] (S.No.108 Sch.IV)

[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]

14%

14%

28.06.2017

18.

6%

6%

28.06.2017

19.

9%

9%