Understanding GST Rates & HSN Code 8306: Bells, Gongs, & Other Metal Goods

GST plays a key role in India's tax system and affects businesses and consumers alike. Metal products such as bells, gongs, and decorative metal products may fall under HSN code 8306. Whether it's a temple bell, souvenir gong, or metal decoration, everyone has a certain GST rate that affects the price. Knowing these tax rates for companies selling such products is extremely important to ensure that they adhere to the correct GST jingles and compliance rules. This blog examines the tax rates, exceptions, and important points that businesses must consider.

What is HSN Code 8306?

HSN code 8306 is used to classify bells, gongs, and other small metal products, according to GST. This includes objects such as handmade bells, metal gems, and various metal ornaments. This code ensures tax uniformity and makes it easier for businesses to easily determine applicable GST interests and appropriate tax compliance. Whether religious, decorative, or commercial, products are classified according to HSN 8306, and trade and taxation are streamlined.

HSN Code	Description	GST Rate(%)
8306	Bells, gongs, statuettes, ornaments, frames, and mirrors of base metal.	12%
83061000	Non-electric bells, gongs statues, ornaments, frames, and mirrors of base metal	12%
830621	Plated with precious metal.	12%
83062110	Trophies plated with precious metal.	12%
83062190	Other items are plated with precious metal.	12%
830629	Other metal goods.	12%
83062910	Statuettes(Other)	12%
83062920	Trophies(Other)	12%
83062990	Other metal goods (miscellaneous)	12%
830363000	Photograph frames, picture frames, and mirrors of base metal	12%

You Can Also Read: Comprehensive guide to HSN Codes and GST Rates for wooden frames, paintings, photographs and mirrors

GST Rates for HSN Code 8306

Standard GST Rate:‍

All items under HSN Code 8306 are taxed at 12% GST.

Earlier, the rate was 18%, but it was reduced to 12% on 22nd September 2017.‍

Breakdown of GST for Different Product Categories:‍

Non-electric bells, gongs, and similar items (HSN 83061000) → 12% GST

Statuettes and other ornaments of base metal (HSN 830621, 830629) → 12% GST

Trophies of base metal (HSN 83062120, 83062920) → 12% GST

Photograph, picture frames, and mirrors of base metal (HSN 83063000) → 12% GST

No Additional CESS:‍

There is no extra cess applicable on any product under this code.

Impact of Rate Revision:‍

The reduction from 18% to 12% has made these items more affordable for buyers and businesses.

Exemptions and Special Cases for HSN Code 8306

No General Exemptions‍

Most products under HSN Code 8306 are taxed at 12% GST with no standard exemptions.

GST on Exports‍

Exports are zero-rated under GST, meaning businesses can claim GST refunds on exported goods.

You Can Also Read: Import and Export under GST

Religious Use‍

Depending on state-specific rules, bells and gongs used in temples or religious institutions may qualify for exemption in some cases.

Handicrafts and Traditional Artifacts

If the bells, statues or ornaments are handmade by artisans, you are entitled to understand the government's notice of a decline in GST rates or exemptions.

GST on E-commerce Sales‍

Selling these items via online platforms like Amazon, Flipkart, or Etsy requires GST registration, but small sellers under the Composition Scheme may get benefits.

Special GST Rules for Small Businesses‍

Businesses with an annual turnover below ₹40 lakh (for goods) may not need GST registration, but compliance rules vary based on state policies.

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Impact on Businesses and Consumers

1. Impact on businesses

‍Reduced tax burden: By reducing from 18% to 12%, it has made it easier for businesses to sell metal products at competitive prices.

Easy Compliance: With a fixed 12% GST rate, businesses can more efficiently classify and submit taxes.

ITC Claim: ITC on raw materials and reduce the total tax crime.

Increase in export options: Exports have no valuation, so exporters can request a GST refund.

2. Consumer Impact

‍Affordable Price: GST reductions have led to lower prices for bells, gongs, and decorative metal items.

Transparent Price: Consumers now see a clear breakdown of GST on their invoices to ensure fair taxation.

Handicrafts Still Costly: If an item is handmade but not exempted, GST can make it expensive, affecting demand for artisan-made goods.

Compliance & GST Filing for HSN Code 8306

How Businesses Should Report GST

HSN Code Mandatory for Large Businesses: Businesses with a turnover of ₹5 crore or more must mention HSN Code 8306 on invoices and GST returns.

Invoice Requirements: Every invoice must clearly show HSN Code 8306, product description, GST rate (12%), and total tax amount.

E-way Bill Requirement: If transporting goods worth ₹50,000 or more, an E-way bill must be generated under GST rules.

2. GST Return Filing Considerations

Monthly/Quarterly Filing:‍

Businesses under the Regular GST Scheme must file GSTR-1 (sales details) and GSTR-3B (summary return) monthly.

Under the QRMP (Quarterly Return Monthly Payment) scheme, small businesses can file quarterly returns but pay GST monthly.

Input Tax Credit (ITC) Claims: Businesses can claim ITC on GST paid for raw materials and related expenses, reducing overall tax liability.

Annual Return (GSTR-9): Businesses with a turnover above ₹2 crore must file an annual GST return summarizing all transactions for the year.

Conclusion

If you know GST prices as part of HSN code 8306, companies dealing with bells, gongs, and decorative metal products will remain obedient and competitive. A decline from 18% to 12% made these articles more affordable, but tax registrations are simplified. Whether you are a small seller, exporter, or craftsman and keep your GST rules up to date, we guarantee a gentle process and a better pricing strategy.