File HSN Code
GST rates and HSN code for File.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – | |
| Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools – Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Tools : Perforating Punches | 82034010 | 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) – Paper Knives, Letter Openers, Erasing Knives, Pencil Sharpe | 82141090 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Manicure Or Pedicure Sets And Instruments (Including Nail Files) | 821420 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| (waste and scrap) paper or paperboard | 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 | – |
| 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 | – | |
| 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 | – | |
| 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 | – | |
| 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 | – | |
| 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 | 48192020 | 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 – Box Files, | 48196000 | 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 | – |
Understanding the HSN Codes for Files
HSN codes are vital for categorizing goods under the GST regime in India. When it comes to “files,” the classification can be diverse, spanning office supplies to tools and even personal care items. Understanding these HSN codes ensures accurate GST compliance.
Based on the provided data, the term “file” covers a range of products, each with its own HSN code and applicable GST rate (primarily 18% with no CESS):
- Office Files and Filing Accessories: This category includes fittings for loose-leaf binders or files, letter clips, paper clips, indexing tags, and similar office articles of base metal (HSN code 8305). Specific subcategories like pins (83059010) and other parts (83059090) also fall under this 18% GST rate, with revisions effective from 15/11/2017 and 13/10/2017. Box files and similar articles of paper or paperboard used in offices or shops are classified under HSN code 48196000 with an 18% GST. File covers, folders, and binders (loose-leaf or other) made of paper or paperboard are included under various subheadings of HSN code 4820, all at 18% GST.
- Hand Tools (Files and Rasps): Traditional hand tools like files and rasps are not explicitly listed with a separate HSN code in this data. However, the broader category of “Files, Rasps, Pliers…and Similar Hand Tools” is mentioned under Chapter 82.
- Manicure and Pedicure Nail Files: Nail files, whether part of manicure/pedicure sets (HSN code 821420 and its subcategories like 82142010 and 82142090) or as individual instruments, attract an 18% GST. The effective date for some of these was 01/07/2017, with later revisions for others on 15/11/2017.
- Paper Knives and Letter Openers: These items, sometimes referred to as “files” in a colloquial sense for opening mail, fall under HSN code 82141090 with an 18% GST, effective from 01/07/2017 with a revision on 15/11/2017.
- Packing Containers (Box Files): Box files made of paper or paperboard that function as packing containers are classified under HSN codes 48192010, 48192020, 48193000, and 48194000, all with an 18% GST.
This diverse classification highlights the importance of specifying the exact type of “file” when determining the applicable HSN code for GST purposes.
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