Display board HSN Code
GST rates and HSN code for Display board.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Wood and articles of wood; wood charcoal | Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Medium Density Fibre Board (Mdf): | 4411 | 18% | – | 15/11/2017 | – |
| Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other: — Of A Density Exceeding 0.8 Gm/Cm3: — Not Mechanically Worked Or Surface Covered:—- Other | 44119219 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Other, With At Least One Outer Ply Of Nonconiferous Wood : Other, Containing At Least One Layer Of Particle Board: Cuttings And Trimmings Of Plywood Of Width Not Exceeding 5 Cm | 44122340 | 18% | – | 15/11/2017 | – | |
| Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances – Other, Of Wood: Unworked Or Not Further Worked Than Sa | 44103130 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Other, With At Least One Outer Ply Of Nonconiferous Wood : Other, Containing At Least One Layer Of Particle Board: Decorative Plywood | 44122310 | 18% | – | 15/11/2017 | – | |
| Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Fibreboard Of A Density Exceeding 0.5 G/C – M3 – But Not Exceeding 0.8 G/C – M3 – : Other : Insulation Board | 44112910 | 18% | – | 15/11/2017 | – | |
| Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other : Other: Other Insulation Board | 44119930 | 18% | – | 15/11/2017 | – | |
| Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances – Other, Of Wood: Unworked Or Not Further Worked Than Sa | 44103190 | 18% | – | 15/11/2017 | – | |
| Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Other : Other | 44109099 | 18% | – | 15/11/2017 | – | |
| Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Plastic Laminated Sheets: Veneered Particle Boar | 44109012 | 18% | – | 15/11/2017 | – | |
| Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Led (Light Emitting Diode) Driver And Mcpcb (Metal Core Printed Circuit Board) | 9405 | omitted | – | 01/07/2017 | – |
| Photographic or cinematographic goods | Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Feature Films: Childrens Films Certified By The Central Board Of Film Certification To Be Childrens Film | 37061015 | 18% | – | 01/07/2017 | – |
| Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt | 37025290 | 18% | – | 01/07/2017 | – | |
| Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Educational Shots, And Films: Certified As Predominantly Educational By The Central Board Of Film Certification | 37069061 | 12% | – | 01/07/2017 | – | |
| Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Exceeding 16 Mm But Not Exceeding | 37025590 | 18% | – | 01/07/2017 | – | |
| Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, Without Perforations, Of A Width Not Exceeding 105 Mm: For Colour Photography (Pol | 37023190 | 18% | – | 01/07/2017 | – | |
| Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Exceeding 35 Mm: Other Cinematogra | 37025620 | 18% | – | 01/07/2017 | – | |
| (waste and scrap) paper or paperboard | Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board | 48237020 | 18% | – | 01/07/2017 | – |
| Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin | 48239018 | 18% | – | 01/07/2017 | – | |
| 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 | Flat Panel Display Modules, Whether Or Not Incorporating Touch-Sensitive Screens”; | 8524 | 18% | – | 01/07/2017 | – |
Understanding the HSN Code for Display Boards
The HSN code for a “display board” depends heavily on its material and technological sophistication. Based on the provided data, we can identify a few relevant categories:
- Passive/Static Display Boards (Made of Wood or Fiberboard): These are traditional boards used for pinning notices, writing with chalk, or attaching posters. They fall under Chapter 44: Wood and articles of wood; wood charcoal. The data provides several HSN codes for various types of fiberboard, particle board, and plywood that could serve as passive display boards:
- 4411: “Fibre Board Of Wood Or Other Ligneous Materials.” This includes Medium Density Fibreboard (MDF) (e.g., 441118%) and other types of fiberboard (e.g., 44119219, 44112910, 44119930).
- 4410: “Particle Board And Similar Board… Of Wood Or Other Ligneous Materials.” This includes unworked or sawn particle boards (e.g., 44103130, 44103190, 44109099) and plastic laminated sheets (e.g., 44109012).
- 4412: “Plywood, Veneered Panels And Similar Laminated Wood” (e.g., 44122340, 44122310 for decorative plywood). These are materials that can be used to make a display board.
- Electronic/Digital Display Modules: These are advanced display units, such as LED screens or flat panel displays. They fall under Chapter 85: Electrical machinery and equipment and parts thereof.
- 8524: “Flat Panel Display Modules, Whether Or Not Incorporating Touch-Sensitive Screens.” This HSN code is specifically for modern digital display components.
- 9405 (omitted from data): While mentioned for LED Drivers and MCPCB (Metal Core Printed Circuit Board), this HSN is typically for “Lamps and lighting fittings.” While an LED display is related to light, the core “display module” function would lean towards 8524.
Therefore, for a “display board,” you must determine if it’s a simple material board (Chapter 44) or an electronic display module (Chapter 85).
Understanding the GST Rate for Display Boards
The GST rate for “display boards” varies significantly based on their type:
- For Passive/Static Display Boards (made of wood, fiberboard, or particle board under Chapter 44): All the listed HSN codes under Chapter 44 (4410, 4411, 4412) show a consistent 18% GST rate. This rate became effective from November 15, 2017, for most of these wood-based products (some sub-codes might have had earlier effective dates from July 1, 2017).
- For Electronic/Digital Display Modules (under HSN 8524): “Flat Panel Display Modules” (HSN 8524) attract an 18% GST rate. This rate was effective from July 1, 2017.
Thus, whether it’s a basic wooden board or a high-tech flat panel display, the general GST rate appears to be 18% as per the provided data, with differing effective dates for some categories.
Facebook
Twitter
Instagram
LinkedIn
Youtube
