Clip HSN Code
GST rates and HSN code for Clip.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Miscellaneous manufactured articles | Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of T | 96086090 | 18% | – | 01/07/2017 | – |
| Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of T | 96089990 | 18% | – | 01/07/2017 | – | |
| Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of T | 96089910 | 18% | – | 01/07/2017 | – | |
| Ball Point Pens; Felt Tipped And Other Poroustipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of Th(Fountain Pens) | 9608 | 18% | – | 01/07/2017 | – | |
| Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of T | 96089199 | 18% | – | 01/07/2017 | – | |
| Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of T | 96089120 | 18% | – | 01/07/2017 | – | |
| Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of T | 96089110 | 18% | – | 01/07/2017 | – | |
| Miscellaneous articles of base metal | Fittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal; Staples In Strips (For Example, For Offices, Upholstery, Packaging), Of Base Metal – Other, Including Parts:Pins | 83059010 | 18% | – | 15/11/2017 13/10/2017 | – |
| Fittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal; Staples In Strips (For Example, For Offices, Upholstery, Packaging), Of Base Metal | 8305 | 18% | – | 15/11/2017 13/10/2017 | – | |
| Fittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal; Staples In Strips (For Example, For Offices, Upholstery, Packaging), Of Base Metal – Other, Including Parts:Othe | 83059090 | 18% | – | 15/11/2017 13/10/2017 | – | |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files) – Manicure Or Pedicure Sets And Instruments (Including Nail F | 82142090 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files) – Manicure Or Pedicure Sets And Instruments (Including Nail F | 82142010 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Shavers, Hair Clippers And Hair-Removing Appliances, With Self-Contained Electric Motor Hair Clippers | 85102000 | 18% | – | 27/07/2018 27/07/2018 | – |
| Shavers, Hair Clippers And Hair-Removing Appliances, With Self-Contained Electric Motor Shavers | 85101000 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Photographic or cinematographic goods | Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Other: Audio Visual News Or Audio Visual Views Materials Including News Clippings | 37069091 | 12% | – | 01/07/2017 | – |
| Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: News Reels And Clippings | 37069030 | 12% | – | 01/07/2017 | – | |
| Aluminium and articles thereof | Aluminium Waste And Scrap – Aluminium Waste And Scrap : Aluminium Scrap, Namely The Following : Clean Aluminium Lithographic Sheets (Isri) New, Clean Aluminium Lithographic Sheets (Isri)Mixed Low Copper Aluminium Clippings And Solids (Isri) Clean Mixed Ol | 76020010 | 18% | – | 01/07/2017 | – |
| Copper and articles thereof | Copper Waste And Scrap – Copper Waste And Scrap— Of Copper Alloys —-Nickel Silver Scrap Namely The Following: Mixed New Nickel Silver Clippings Covered By Isri Code Word ‘Maize’, New Nickel Silver Clippings Covered By Isri Code Word ‘Major’, New Segre | 74040023 | 18% | – | 01/07/2017 | – |
| Other base metals; cermets; articles thereof | Magnesium And Articles Thereof, Including Waste And Scrap – Waste And Scrap:Magnesium Scrap, Namely The Following: Magnesium Clips Covered By Isri Code Word `Wafer; Magnesium Scrap Covered By Isri Code Word `Walnut; Magnesium Engraver Plates Covered By Is | 81042010 | 18% | – | 01/07/2017 | – |
| Nickel and articles thereof | Nickel Waste And Scrap – Nickel Waste And Scrap : Nickel Scrap, Namely The Following : New Nickel Scrap Covered By Isri Code Word `Aroma; Old Nickel Scrap Covered By Isri Code Word `Burly; New Cupro Nickel Clips And Solids Covered By Isri Code Word `Dandy | 75030010 | 18% | – | 01/07/2017 | – |
Understanding “Clip” HSN Codes
The term “clip” might seem straightforward, but in the world of HSN codes and GST, it refers to a surprisingly diverse range of items. From stationery to scrap metal and even components of electrical appliances, “clip” appears in various classifications based on its material, purpose, and form. Understanding these distinctions is crucial for accurate tax compliance and proper business operations.
The “Clip” HSN Codes
The Harmonized System of Nomenclature (HSN) categorizes items meticulously. When it comes to “clips,” you’ll find them across several chapters, reflecting their varied uses.
Here’s how different types of “clips” are typically classified:
- Parts of Pens and Pencils (Chapter 9608): This is a prominent category where the term “clip” appears.
- Parts (Including Caps And Clips) Of Pens and Pencils: This specific classification covers the clips that are integral components of writing instruments like ballpoint pens, fountain pens, and propelling pencils. You’ll find various sub-headings under 9608, such as 96086090, 96089990, 96089910, 96089199, 96089120, and 96089110, all generally referring to parts, including clips, of these writing instruments.
- Office Articles of Base Metal (Chapter 8305): This chapter covers miscellaneous articles of base metal, including common office supplies.
- Fittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal: This HSN heading specifically includes familiar office items like paper clips and letter clips. Sub-headings like 83059010 (Pins) and 83059090 (Other, including parts) refer to these types of clips and their components.
- Waste and Scrap Metals (Various Chapters: 74, 75, 76, 81): The term “clippings” is frequently used in the context of metal waste and scrap, referring to pieces cut or trimmed from larger metal sheets or products.
- Aluminium Waste And Scrap (HSN 76020010): This includes “Mixed Low Copper Aluminium Clippings And Solids.”
- Copper Waste And Scrap (HSN 74040023): This category lists “New Nickel Silver Clippings.”
- Nickel Waste And Scrap (HSN 75030010): This covers “New Cupro Nickel Clips And Solids.”
- Magnesium Waste And Scrap (HSN 81042010): This includes “Magnesium Clips.”
- Hair Clippers and Other Cutlery (Chapters 8214, 8510): While the primary product is a “clipper” as a tool, it relates to the action of clipping.
- Hair Clippers (Manual) (HSN 82142010, 82142090): These fall under articles of cutlery.
- Electric Hair Clippers (HSN 85102000): These are classified under electrical machinery with self-contained electric motors.
- Cinematographic Film Clippings (Chapter 3706): In a very different context, “clippings” also refer to parts of cinematographic film, often used for news or audio-visual materials.
- News Reels And Clippings (HSN 37069030): Specific to news film.
- Audio Visual News Or Audio Visual Views Materials Including News Clippings (HSN 37069091): A broader category for audio-visual content.
Understanding GST Rates for “Clips”
The GST rates for items classified as “clips” vary depending on their specific HSN code and nature. However, a common thread of 18% runs through many of these classifications, with some notable exceptions.
- 18% GST Rate:
- Parts of Pens and Pencils (including clips): All HSNs under 9608 mentioned above, such as 96086090, 96089990, 96089910, 96089199, 96089120, and 96089110, attract an 18% GST.
- Office Articles of Base Metal (Paper Clips, Letter Clips): HSN 8305 and its sub-headings like 83059010 (Pins) and 83059090 (Other) generally have an 18% GST rate.
- Waste and Scrap Metals (Clippings): Aluminium (76020010), Copper (74040023), Nickel (75030010), and Magnesium (81042010) clippings and scrap all fall under an 18% GST.
- Hair Clippers (Manual and Electric): HSN 82142010, 82142090, and 85102000 are subject to 18% GST.
- 12% GST Rate:
- Cinematographic Film Clippings: HSN 37069030 (News Reels And Clippings) and 37069091 (Audio Visual News Or Audio Visual Views Materials Including News Clippings) attract a 12% GST.
Most of these GST rates became effective from July 1, 2017. Specific dates for revisions or clarifications are also mentioned, such as November 15, 2017, and October 13, 2017, for office articles of base metal, and July 27, 2018, for electric hair clippers. Always refer to the latest official GST notifications for the most up-to-date information.
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