Diary HSN Code

Understanding the Right HSN Code for Diaries

HSN codes are essential for classifying goods under India’s GST system. When it comes to “diaries,” the provided data specifically mentions them within a broader category of paper-based articles. This blog post clarifies the HSN codes and GST rates applicable to diaries based on the available information.

Based on the data, diaries are classified under Chapter 48, concerning paper and paperboard.

Diaries and Similar Articles (18% GST):

• Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries, Excise Books, Blotting-Pads, Binders, Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets: This extensive category, which explicitly includes “Diaries,” falls under HSN code 48201090 and attracts an 18% GST rate, effective from 01/07/2017.

Other Paper and Paperboard Articles (18% GST):

• Other Paper, Paperboard, Cellulose Wadding, etc. (Cut to Size or Shape): While not specifically “diaries,” this broader category under HSN code 48239090 also has an 18% GST rate. This might cover diaries made of specific types of paperboard or with unique cuts/shapes not fitting the primary diary classification.

Paper Used for Writing (12% GST):

• Uncoated Paper and Paperboard (for Writing, Printing, etc.): This category under HSN code 48021010, which could be the base material for some diaries, has a 12% GST rate. However, once converted into a finished diary, the 18% rate under HSN 48201090 applies.

Therefore, the primary HSN code for finished diaries, as explicitly mentioned in the data, is 48201090 with an 18% GST rate.