Holder HSN Code

Understanding the HSN Code for “Holder”

The term “holder” is incredibly broad, encompassing a vast array of items from simple stationery to complex industrial components. When it comes to the Goods and Services Tax (GST) in India, accurately identifying the Harmonized System of Nomenclature (HSN) code for a “holder” is crucial for proper classification and taxation. This blog will help you navigate the various types of holders and their corresponding HSN codes and GST rates.

Classify Holders Under the HSN System

The HSN system categorizes goods based on their nature and primary function. For “holders,” we see classifications across several chapters, each with its own set of specific HSN codes and applicable GST rates.

Holders for Writing Instruments

Chapter 96, “Miscellaneous manufactured articles,” covers writing implements and their accessories. This is where you will find HSN codes for holders related to pens and pencils:

• Pen Holders, Pencil Holders and Similar Holders: These are explicitly mentioned under various sub-headings within 9608. The data provides codes like 96086090, 96089990, 96089910, and 96089199. All these categories, including “Fountain Pens” (9608), consistently attract an 18% GST rate. This rate has been effective since 01/07/2017.

Holders for Smoking Products

Also within Chapter 96, specific HSN codes are assigned to items related to smoking:

• Cigar Or Cigarette Holders: These fall under 9614. The data shows 96142000 for “Pipes And Pipe Bowls” and 96149020 for “Hookah Of Coconut Shell.” These items have a higher GST rate of 28%, effective from 01/07/2017.

Electrical Holders (Lamp-Holders)

Moving to Chapter 85, “Electrical machinery and equipment and parts thereof,” we find HSN codes for electrical holders:

• Lamp-Holders: These are specifically identified under HSN code 853661. The general heading 8536 covers “Electrical Apparatus For Switching Or Protecting Electrical Circuits, Or For Making Connections To Or In Electrical Circuits (For Example, Switches, Relays, Fuses, Surge Suppressors, Plugs, Sockets, Lamp-Holders, Junction Boxes).” Specific sub-codes mentioned include 85366110. All these electrical holders attract an 18% GST rate, effective from 15/11/2017.

Industrial Tool Holders

Chapter 84, which deals with “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof,” includes HSN codes for industrial tool holders:

• Work Or Tool Holders: These are part of “Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465.” HSN codes like 84663010, 84663090, 846610, 84669400, and 84669310 are provided. All these tool holders are subject to an 18% GST rate, effective from 01/07/2017.

In summary, the HSN code for a “holder” depends entirely on its purpose and material. GST rates for holders generally range from 18% to 28%, with no CESS indicated in the provided data.