File tag HSN Code

HSN Codes for Paper-Based File Tags

File tags, when made from paper or paperboard, generally fall under Chapter 48 of the HSN. This chapter encompasses a wide range of paper and paperboard articles. Specifically, several HSN codes within Chapter 48 are relevant, largely grouped under the broader description of “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 Sets.”

While the general description covers many items, “File Covers” is explicitly mentioned, and a paper-based file tag would typically fall within this category or related paper articles. You’ll notice several HSN codes like 482018, 48205000, 48201020, 48209090, 48201090, 48201010, 48203000, 48209010, 48204000, and 48202000. All these paper-based stationery items, including paper file tags, attract an 18% GST rate and were effective from July 1, 2017.

Additionally, “Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Printed: Paper Tags” under HSN 48211010 also carries an 18% GST rate, effective from July 1, 2017. This category is highly relevant for pre-printed paper file tags.

Classifying Metal File Tags

File tags crafted from base metals are categorized under Chapter 83 of the HSN, which covers “Miscellaneous articles of base metal.” More precisely, they are generally found under the heading “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.”

Specific HSN codes related to metal file tags include:

• 83059010: This code covers “Pins” which could encompass certain types of metal file tags.
• 8305: This broader HSN code covers the general category of fittings for binders and similar office articles.
• 83059090: This is a residual category for “Other” articles, including parts, under the broader heading.
• 83052000: Specifically for “Staples In Strips,” which while not a file tag itself, is a related office item under the same chapter.
• 83051000: Dedicated to “Fittings For Loose-Leaf Binders,” which is highly relevant for metal components of file tags.
• 83059020: This covers “Clips” and other similar parts.

All these metal-based items, including metal file tags, are subject to an 18% GST rate, with an effective date of November 15, 2017 (with a rate revision on October 13, 2017).

Understanding Electronic File Tags

In the modern context, “file tags” can also refer to electronic devices like RFID tags or proximity cards used for identification and tracking. These are classified under Chapter 85, which deals with “Electrical machinery and equipment and parts thereof.”

Relevant HSN codes for such electronic file tags include:

• 85437011: This code specifically refers to “Proximity Card And Tags.”
• 85438100: This covers “Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus: Proximity Cards And Tags.”

Both these electronic categories also attract an 18% GST rate, effective from July 1, 2017.