Gift Pack HSN Code
GST rates and HSN code for Gift Pack.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Services | Parcel Packing And Gift Wrapping | 998541 | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) has not been taken [Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. | 25/01/2018 | – |
| 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 | Prepared Unrecorded Media For Sound Recording Or Similar Recording Of Other Phenomena, Other Than Products Of Chapter 37 – Magnetic Discs: Hard Disc Pack | 85232010 | 18% | – | 01/07/2017 | – |
| Pharmaceutical products | Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30041090 | 12% | – | 01/07/2017 | – |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30041040 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30045035 | 12% | – | 01/07/2017 | – | |
| Immunological Products, Mixed, Not Put Up In Measured Doses Or In Forms Or Packings For Retail Sale | 30021400 | 12% | – | – | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30049041 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30045010 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30042034 | 12% | – | 01/07/2017 | – | |
| Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes A | 30051090 | 12% | – | 01/07/2017 | – | |
| Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes O | 30059010 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Two Or More Constituents Which Have Been Mixed Together For Therapeutic Or Prophylactic Uses, Not Put Up In Measured Doses Or In Forms Or Packings For Retail Sale Other : Bovine Alb | 30039032 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30049056 | 12% | – | 01/07/2017 | – | |
| Other made up textile articles; sets; worn clothing and worn textile articles; rags | Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Sacking Bags | 63051040 | 18% | – | 01/01/2020 | – |
| Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Corn (Grains) Sacks | 63051020 | 18% | – | 01/01/2020 | – | |
| 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 | – |
| 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 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Gaskets And Similar Joints Of Metal Sheeting Combined With Other Material Or Of Two Or More Layers Of Metal; Sets Or Assortments Of Gaskets And Similar Joints, Dissimilar In Composition, Put Up In Pouches, Envelopes Or Similar Packings; Mechanical Seals | 8484 | 18% | – | 15/11/2017 | – |
| Essential oils and resinoids, perfumery, cosmetic or toilet preparations | Preparations For Oral Or Dental Hygiene, Including Denture Fixative Pastes And Powders; Yarn Used To Clean Between The Teeth (Dental Floss), In Individual Retail Packages Other | 33069000 | 18% | – | 15/11/2017 | – |
| Fertilizers | Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Other : Mineral | 31059010 | 5% | – | 01/07/2017 | – |
Understand Gift Pack HSN Code and GST Rate
The term “gift pack” is quite broad and can encompass various combinations of goods. Therefore, there isn’t a single, specific HSN code solely for “gift packs.” Instead, the HSN code and the applicable Goods and Services Tax (GST) rate depend on the individual items contained within the gift pack. The provided data gives us some clues by listing entries that might be relevant to the concept of a gift pack or related services. Let’s explore these.
Analyze Potentially Relevant HSN Codes
Based on the provided data, the following entries could be associated with gift packs or their components:
- 998541: This HSN code falls under “Services” and describes “Parcel Packing And Gift Wrapping.” The GST rate for this service is 18% or 5%, with a Nil CESS, depending on specific conditions related to input tax credit and tour operator services (which seem less relevant to a standard gift wrapping service). The effective date is January 25, 2018.
- Various Chapters (depending on contents): A gift pack itself, being a combination of items, would have its GST rate determined by the individual items within it. For example:
- Chapter 85: “Prepared Unrecorded Media For Sound Recording… Hard Disc Pack” (85232010) has an 18% GST rate. If a gift pack contained this, that component would be taxed at 18%.
- Chapter 30: “Medicaments… Put Up In Measured Doses Or In Forms Or Packings” (various codes under 3004) and “Immunological Products…” (30021400), as well as “Wadding, Gauze, Bandages…” (various codes under 3005) all have a 12% GST rate. A gift pack containing pharmaceutical products would have these taxed at 12%.
- Chapter 63: “Sacks And Bags… Of Jute…” (63051040, 63051020) have an 18% GST rate (effective 01/01/2020). If a gift pack used these as packaging, that component would be taxed at 18%.
- Chapter 83: “Stoppers, Caps And Lids… Crown Corks” (83091000) and “Fittings For Loose-Leaf Binders… Pins” (83059010) have an 18% GST rate. These might be relevant if the gift pack includes stationery or bottled items.
- Chapter 84: “Gaskets And Similar Joints… Sets Or Assortments… Put Up In Pouches, Envelopes Or Similar Packings” (8484) have an 18% GST rate. This is less likely in a typical consumer gift pack but shows how “sets” are treated.
- Chapter 33: “Preparations For Oral Or Dental Hygiene…” (33069000) have an 18% GST rate. A personal care gift pack might include these.
- Chapter 31: “Mineral Or Chemical Fertilisers… In Packages Of A Gross Weight Not Exceeding 10 Kg” (31059010) has a 5% GST rate. A gardening gift pack might contain this.
Therefore, a “gift pack” as a whole doesn’t have a single HSN code. Its taxability is determined by the individual goods within it. The service of gift wrapping is separately classified.
Applicable GST Rate for a Gift Pack
The GST rate for a gift pack will be a combination of the rates applicable to each item within the pack. There is no special concessional rate or a unique HSN code for a collection of unrelated goods simply because they are bundled as a “gift pack.”
Facebook
Twitter
Instagram
LinkedIn
Youtube
