HSN 83064-digitChapter 83

HSN 8306 — BELLS, GONGS AND THE LIKE, NON-ELECTRIC, OF BASE METAL; STATUETTES AND OTHER ORN

Miscellaneous Articles of Base Metal

HSN code 8306 pertains to a diverse array of non-electric articles made from base metals. This heading covers items like bells, gongs, statuettes, ornaments, picture frames, and mirrors, provided they are manufactured from base metals. In the Indian B2B procurement landscape, HSN 8306 is crucial for businesses dealing in decorative metal goods, corporate gifting, interior design supplies, and memorabilia. Understanding this code ensures correct customs classification, accurate GST invoicing, and smooth import/export processes for these specific finished metal items. Procurement teams must differentiate items under 8306 from raw metal forms (covered in other chapters) and more specialised metal goods.

What HSN 8306 Covers

HSN 8306 is dedicated to a specific category of finished articles crafted from base metals, excluding those with electrical components or those falling under more specialised headings. This includes non-electric bells and gongs, used for signalling or decoration. It prominently features statuettes and other ornaments made from base metals, encompassing a wide range of decorative items from small figurines to larger decorative pieces. Furthermore, HSN 8306 covers photograph, picture, and similar frames constructed entirely from base metal. Mirrors, when their frames or backing are made of base metal, are also included here. The key criterion for classification under HSN 8306 is the primary material (base metal) and the functional or decorative nature of the finished article, distinguishing it from raw metal products or machinery parts. Items made predominantly of other materials, even if they contain minor base metal components, would typically be classified elsewhere. For instance, wooden frames with metal embellishments would not fall under 8306. The code implies finished goods ready for display or use as decorative accessories.

Common Materials & Grades under HSN 8306

  • Brass: Used for decorative statuettes, ornate picture frames, table bells, and decorative plates falling under HSN 8306.
  • Aluminium: Often used for lighter-weight picture frames, modern-style ornaments, and small decorative bells within the scope of HSN 8306.
  • Stainless Steel: Employed for durable picture frames, minimalist decorative items, and sometimes for engraved nameplates or display stands relevant to HSN 8306.
  • Copper Alloys (e.g., Bronze): Suitable for casting decorative statues, antique-style bells, and ornamental pieces classified under HSN 8306.
  • Mild Steel: Utilised for more cost-effective picture frames, decorative wall hangings, and simpler ornamental items falling under HSN 8306.
  • Nickel Silver (German Silver): Sometimes used for intricate ornaments and decorative frames due to its appearance, under HSN 8306.

Trade Names & Synonyms for HSN 8306

  • Decorative Metalware
  • Base Metal Artware
  • Metal Tableware (Decorative)
  • Metal Picture Frames
  • Metal Ornaments
  • Metal Statuary
  • Base Metal Trophies (Non-sport)
  • Metal Gongs & Bells

Typical Industrial Uses for HSN 8306

  • Home Decor & Furnishings
  • Corporate Gifting and Awards
  • Interior Design Accessories
  • Retail Display and Merchandising
  • Hospitality Industry (Decorative accents)
  • Festive and Seasonal Decorations
  • Souvenir and Memorabilia Production
  • Religious and Cultural Artifacts (Decorative)

GST Rate (Indicative)

Articles classified under HSN 8306, such as decorative items and frames of base metal, generally attract an 18% GST rate in India. This band covers most miscellaneous articles of base metal. Always verify the specific GST implications with the latest notifications from the CBIC portal before finalising transactions.

Related HSN Codes

  • HSN 7323: Table, kitchen or other household articles and parts, of iron or steel; iron or steel wool; articles of iron or steel wool.
  • HSN 8301: Locks and keys, of base metal; fittings for doors, cupboards, furniture, etc., of base metal.
  • HSN 8302: Base metal mountings, fittings and similar articles suitable for furniture, doors, coachwork or the like.
  • HSN 8304: Filing cabinets, card-index cabinets, paper-f... of base metal.
  • HSN 8308: Clasps, frames with clasps, buckles, etc., of base metal.

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Frequently Asked Questions about HSN 8306

What specific items are generally classified under HSN 8306?

HSN 8306 covers non-electric bells, gongs, statuettes, ornaments, photograph frames, and mirrors, all made from base metal. This includes items like decorative brass statues, mild steel picture frames, and aluminium table bells. Essentially, it's for decorative or functional articles of base metal that don't fall under more specific metal product classifications. Buyers should verify the exact material composition and intended use against the HSN definition.

What is the typical GST rate for HSN 8306 in India?

Most items under HSN 8306 are typically subject to an 18% GST rate in India. However, certain specific products or materials might fall under different slabs. It is crucial for buyers and sellers to verify the exact classification and applicable GST rate on the official CBIC portal before completing any transaction, as variations can occur based on specific product details.

Does MetaleMart's range of industrial metals (like MS, SS, Aluminium, Brass, Copper bars, sheets, pipes) fall under HSN 8306?

While MetaleMart primarily deals in industrial metal forms like bars, sheets, and pipes, some of these materials in their finished decorative states could be relevant to HSN 8306. For example, a brass sheet could be used by an artisan to craft an ornament or frame falling under 8306. However, unprocessed metal forms like MS or SS bars typically fall under Chapter 72 or 73. Buyers looking for metal raw materials should refer to HSN codes specific to those categories, rather than 8306.

Do metal photo frames and mirrors fall under HSN 8306?

Yes, HSN 8306 explicitly covers "mirrors of base metal" and "photograph, picture or similar frames, of base metal". This means frames made from aluminium, brass, stainless steel, or mild steel designed to hold pictures or mirrors would fall under this code. The key is that the frame itself is constructed from base metal, and it's intended for display or framing purposes.