GST rates and HSN code for File cover.
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 | – | |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Parts Of Furniture, Bases And Cover For Sewing Machines | 84529019 | 12% | – | 01/07/2017 | – |
Parts And Accessories (Other Than Covers, Carrying Cases And The Like) Suitable For Use Solely Or Principally With Machines Of Headings 8469 To 8472 – Parts And Accessories Of The Machines Of Heading 8471:- Other :Graphic And Intelligence Based Script Tec | 84733092 | 18% | – | 01/07/2017 | – | |
Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Sewing Machine Needles : For Household Type Sewing Machines | 84523010 | 12% | – | 01/07/2017 | – | |
Other made up textile articles; sets; worn clothing and worn textile articles; rags | Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted:Woollen Cushion Cover | 63049120 | 12% | – | 15/11/2017 1/07/2017 | – |
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | Other Articles Of Leather Or Of Composition Leather – Other Articles Of Leather Or Of Composition Leather : Leather Sofa Cover | 42050020 | 18% | – | 15/11/2017 | – |
Footwear, gaiters and the like; parts of such articles | Waterproof Footwear With Outer Soles And Uppers Of Rubber Or Of Plastics, The Uppers Of Which Are Neither Fixed To The Sole Nor Assembled By Stitching, Riveting, Nailing, Screwing, Plugging Or Similar Processes Other Footwear : Covering The Knee: Other | 64019190 | 18% | – | 01/07/2017 | – |
Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Other Footwear :Covering The Ankle:Of Rubber | 64029110 | 18% | – | 01/07/2017 | – | |
Miscellaneous articles of base metal | Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks | 83091000 | 18% | – | 01/07/2017 | – |
Carpets and other textile floor <strong>cover</strong>ings | Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Carpets, Car | 57023210 | 12% | – | 13/10/2017 1/07/2017 | – |
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 – Other: — Of A Density Exceeding 0.8 Gm/Cm3: — Not Mechanically Worked Or Surface Covered:—- Other | 44119219 | 18% | – | 15/11/2017 | – |
If you’re in the business of stationery or office supplies, knowing the correct Harmonized System of Nomenclature (HSN) code for file covers is essential for GST compliance. Let’s simplify the HSN classification for file covers based on the data provided.
The data clearly indicates that file covers fall under Chapter 48, which pertains to “(waste and scrap) paper or paperboard”. Specifically, they are included within the HSN code 4820, which covers a range of paper and paperboard stationery items. Here’s the breakdown:
Within this broad HSN code, various sub-classifications are listed, all with the same GST rate:
The GST rate applicable to all these HSN codes, including those specifically mentioning “File Covers”, is 18% with no CESS, effective from 01/07/2017.
Therefore, whether you are dealing with simple paper file covers or more elaborate folders, the HSN code will be 4820, and the GST rate will be 18%.
The main HSN code for file covers is 4820.
The GST rate applicable to file covers is 18%.
No, there is no CESS applicable to file covers according to the provided data.
The primary HSN code 4820 listed in the data focuses on paper and paperboard stationery. If file covers are made of significantly different materials like leather or certain plastics, they might fall under different HSN codes, although this data doesn’t specify those.
The current GST rate of 18% for file covers became effective from 01/07/2017.
Open Your Free Demat Account Now!
Pocketful Fintech Capital Private Limited (CIN U65999DL2021PTC390548) | The SEBI Registration No. allotted to us is INZ000313732. NSE Member Code: 90326 | BSE Member Code: 6808 | MCX Member Code: 57120 DP | CDSL: 12099800