GST rates and HSN code for Cobra File.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| (waste and scrap) paper or paperboard | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Looseleaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets | 4820 | 18% | – | 01/07/2017 | – |
| 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 Set | 48205000 | 18% | – | 01/07/2017 | – | |
| 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 Set | 48201020 | 18% | – | 01/07/2017 | – | |
| 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 Set | 48209090 | 18% | – | 01/07/2017 | – | |
| 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 Set | 48201090 | 18% | – | 01/07/2017 | – | |
| 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 Set | 48201010 | 18% | – | 01/07/2017 | – | |
| 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 Set | 48203000 | 18% | – | 01/07/2017 | – | |
| 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 Set | 48209010 | 18% | – | 01/07/2017 | – | |
| 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 Set | 48204000 | 18% | – | 01/07/2017 | – | |
| 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 Set | 48202000 | 18% | – | 01/07/2017 | – | |
| Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like – Other Sacks | 48194000 | 18% | – | 01/07/2017 | – | |
| Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like- Folding Cart | 48192010 | 18% | – | 01/07/2017 | – | |
| Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like – Sacks And B | 48193000 | 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 | – |
| Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Pliers (Including Cutting Pliers), Pincers, Tweezers And Similar Tools | 82032000 | 18% | – | 01/07/2017 | – | |
| 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 | – | |
| Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Metal Cutting Shears And Similar Tools | 82033000 | 18% | – | 01/07/2017 | – |
Have you ever wondered about the nitty-gritty details of office supplies, especially when it comes to Goods and Services Tax (GST)? While the term “Cobra File” might evoke images of specific filing mechanisms, understanding its Harmonized System of Nomenclature (HSN) code is crucial for proper classification and taxation. The HSN code system is an internationally recognized method of classifying traded products.
For items like files, folders, and binders, the primary HSN codes typically fall under Chapter 48, which covers “Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard.” Within this chapter, articles specifically designed for office use, such as “binders (loose-leaf or other), folders, file covers,” are categorized. The data shows multiple HSN codes within Chapter 48, such as 482010, 48205000, and 48209090, all attracting an 18% GST rate since July 1, 2017. These codes broadly encompass various types of files and covers made from paper or paperboard.
It’s also worth noting that components or related items could fall under different chapters. For instance, metal fittings for files, such as clips or binder mechanisms, would likely be found under Chapter 83, pertaining to “Miscellaneous articles of base metal.” The HSN code 8305 specifically deals with “Fittings For Loose-Leaf Binders Or Files” and also carries an 18% GST rate.
Therefore, when dealing with “Cobra Files,” particularly those primarily made of paper or paperboard, the relevant HSN codes from Chapter 48 are most applicable for GST purposes. If the file incorporates significant metal components, HSN codes from Chapter 83 might also be relevant for those specific parts. Always ensure accurate classification to comply with GST regulations.
The primary HSN codes for paper-based files, including what might be referred to as a “Cobra File,” generally fall under Chapter 48, such as 482010, 48205000, or 48209090.
The GST rate for Cobra Files, classified under the mentioned HSN codes in Chapter 48, is 18%.
The 18% GST rate for these items became effective on July 1, 2017.
Metal fittings for loose-leaf binders or files are typically classified under HSN code 8305, with specific sub-codes like 83059010 or 83059090.
Yes, the Harmonized System of Nomenclature (HSN) is an internationally recognized system for classifying goods.
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