Cartridge Refilling HSN Code

Understanding Cartridge Refilling HSN Codes and GST

Understanding the HSN (Harmonized System of Nomenclature) code for cartridge refilling can be a bit tricky, especially when the available data primarily focuses on new cartridges and ammunition. However, by carefully examining the provided information, we can shed some light on this often-confusing area for businesses and consumers.

The HSN code system is a globally recognized method for classifying traded products. It’s crucial for determining GST (Goods and Services Tax) rates in India. When it comes to “cartridge refilling,” we’re essentially talking about a service, or a combination of a service and a supply of goods (ink/toner). The provided data, however, predominantly categorizes various types of new cartridges and related items.

Let’s break down what the data reveals and how it might indirectly relate to cartridge refilling.

Understanding Related HSN Codes

The data primarily lists HSN codes under Chapters 93, 85, and 36, along with Chapter 84, all of which relate to different types of cartridges and associated products.

• Chapter 93: Arms and Ammunition; Parts and Accessories Thereof
  • This chapter covers a wide range of ammunition, including shotgun cartridges, air gun pellets, and other cartridges. HSN codes like 93062900, 93062100, 93061000, 93063000, and 93069000 all fall under this category, carrying an 18% GST rate. It’s important to note that these codes specifically address ammunition cartridges, not typically printer cartridges.
• Chapter 85: Electrical Machinery and Equipment and Parts Thereof
  • This chapter includes HSN codes like 85234140, 85239020, and 85234960, which refer to “Cartridge Tape” and “Prepared Unrecorded Media For Sound Recording.” These also have an 18% GST rate. Again, these are for data storage or sound recording, not printer cartridges.
• Chapter 36: Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
  • HSN code 36061000 relates to “Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters.” While it mentions “refilling,” this specifically pertains to lighter fuel, not printer cartridges.
• Chapter 84: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof
  • Under HSN 84717050, “Cartridge Tape Dri” (Cartridge Tape Drive) is listed, also with an 18% GST rate. This is for computer hardware, not the ink or toner cartridges themselves.

GST on Cartridge Refilling: A Service Perspective

Since the provided data focuses on the goods (new cartridges for various purposes) and not explicitly on the service of refilling printer cartridges, businesses involved in printer cartridge refilling typically fall under “services” for GST purposes.

While the data doesn’t provide a direct HSN for “cartridge refilling service,” in India, services are generally classified under SAC (Services Accounting Code) codes rather than HSN codes. However, for practical purposes and ease of understanding, businesses often look for a relevant HSN code for the goods involved if they are also selling the refilled cartridge as a product.

For the act of “refilling” a printer cartridge, it’s generally considered a repair and maintenance service. While a specific HSN/SAC code for “printer cartridge refilling” isn’t explicitly listed in the provided data, related services like repair and maintenance of office machinery might be applicable. However, when a business sells a refilled cartridge, it may be treated as a supply of goods, and the GST rate would likely align with similar new products, which often fall under an 18% GST slab for printer parts and accessories.

It is always advisable for businesses to consult with a tax professional to ensure accurate GST compliance for their specific operations related to cartridge refilling, as the classification can depend on whether the transaction is primarily seen as a service or a supply of goods.