Attendance register HSN Code

Understanding the HSN Code for Attendance Registers

Attendance registers are a staple in offices, schools, and various organizations for tracking presence. However, the term “attendance register” can refer to different types of products, each with its own HSN (Harmonized System of Nomenclature) code and corresponding GST (Goods and Services Tax) rate in India. Understanding this distinction is crucial for accurate tax compliance.

The HSN system is a globally standardized method for classifying goods. We’ll explore two main categories relevant to “attendance registers”: physical paper registers and electronic/biometric systems.

Paper-Based Attendance Registers

For traditional paper attendance registers, these fall under Chapter 48: “(waste and scrap) paper or paperboard.” More specifically, they are categorized under HSN heading 4820: “Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or collections, of paper or paperboard.”

The data provided shows several specific HSN codes under 4820 that would cover paper attendance registers, such as:

• 48201090: “OTHERS” under “Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles.” This is a broad category that would likely include general paper attendance registers.
• 48201010: “REGISTERS ACCOUNT BOOKS” – specifically covers various registers.
• 48202000: Although often described as “Exercise Books”, this HSN also explicitly includes “Attendance Register” as a product.

All these paper-based registers typically attract an 18% GST rate, effective from July 1, 2017. Some sources, however, indicate a 12% GST rate for specific paper-based stationery items under 4820, so it’s always advisable to verify the exact product against the most current HSN classifications. Based on the provided data, the prevailing rate for these registers is 18%.

Electronic/Biometric Attendance Systems

When we talk about modern attendance systems, we often refer to electronic or biometric devices that record time and attendance digitally. These are categorized quite differently:

• Time of Day Recording Apparatus: These systems fall under Chapter 91: “Clocks and watches and parts thereof.” Specifically, HSN heading 9106 covers “Time Of Day Recording Apparatus And Apparatus For Measuring, Recording Or Otherwise Indicating Intervals Of Time, With Clock Or Watch Movement Or With Synchronous Motor (For Example, Time-Registers, Time-recorders).”
  • HSN 91061000: “Time-Registers; Time-Recorders” – This code is specifically for apparatus designed to register or record time, which includes many electronic attendance systems.
  • HSN 91069000: “Other” – This covers other time-recording apparatus not specifically listed.
  These electronic time-recording attendance systems generally attract an 18% GST rate, effective from November 15, 2017.
• Biometric Attendance Machines: If the attendance system uses biometric functions (like fingerprint or facial recognition), it might fall under Chapter 85: “Electrical machinery and equipment… having individual functions, n.e.s. in chapter 85.”
  • HSN 85437099: “OTHERS” under “Other machines and apparatus” – This category often includes “Biometric Attendance System” and “Biometric Machine” as specific products.
  These biometric systems also attract an 18% GST rate.

In summary, the HSN code for an “attendance register” depends entirely on whether it’s a paper book or an electronic/biometric device. Paper registers are under Chapter 48, while electronic/biometric systems are primarily under Chapter 91 or Chapter 85, with a uniform 18% GST rate for most of them.