I card HSN Code
GST rates and HSN code for I card.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| (waste and scrap) paper or paperboard | Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026230 | 12% | – | 01/07/2017 | – |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025640 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48023000 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026240 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 4802 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025570 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025710 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026130 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026920 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025830 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026290 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025440 | 12% | – | 01/07/2017 | – | |
| Meat and edible meat offal | All Goods, Fresh Or Chilled All Goods [Other Than Fresh Or Chilled] Other Than Those Put Up In Unit Container And, – (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Enforceable Right In Respect Of Such Brand Name Has Been Foregone Voluntarily], Subject To The Conditions As In The Annexure I ] | 0209 | 0% | – | 01/07/2017 | – |
| Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | Newspapers, Journals And Periodicals, Whether Or Not I Llustrated Or Containing Advertising Material | 4902 | Nil | – | 01/07/2017 | – |
| Miscellaneous chemical products | C Hemical Elements Doped For Use I N Electronics, In The Form Of Discs, Wafers Or Similar Forms; Chemical Compounds Doped For Use In Electronics | 3818 | 12% | – | 01/07/2017 | – |
| 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 | Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters Production Of Discs, But Excluding Products Of Chapter 37 – Semi- | 85235210 | 18% | – | 01/07/2017 | – |
| Prepared Unrecorded Media For Sound Recording Or Similar Recording Of Other Phenomena, Other Than Products Of Chapter 37 – Other: Blank Master Disc (I.E. Substrate) For Producing Stamper For Compact Disc | 85239060 | 18% | – | 01/07/2017 | – | |
| Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | Trunks, Suit-Cases, Vanity-Cases, Executivecases , Brief – Cases , School Satchels , Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters And Similar Containers ; T R Av E L L I N G -Bags , Insulated Food Or Bever | 4202 | 18% | – | 15/11/2017 | – |
| Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof | Rubber Thread And Cord, Textile Covered; Textile Yarn, And Strip And The Like Of Heading 5404 Or 5405, Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – High Tenacity Yarn Of Polyesters, Of Nylon Or Other Polyamides Or Of Viscose Rayon, I | 56042010 | 12% | – | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Of Machines For Preparing Textile Fibres, Other Than Card Clothing | 844832 | 18% | – | 01/07/2017 | – |
Understanding the HSN Code for I Cards
In today’s world, I-cards are ubiquitous, serving various purposes from identification and access control to payment and loyalty programs. But when it comes to GST classification in India, pinpointing the exact HSN (Harmonized System of Nomenclature) code for an “I Card” can be nuanced. The HSN code depends significantly on the card’s material and, crucially, any embedded technology.
Smart Cards: The Technological I Card
For modern I-cards that incorporate technology like chips for data storage, RFID, or other electronic functions, the most relevant HSN classification falls under Chapter 85: Electrical machinery and equipment and parts thereof.
Specifically, the HSN code 85235210 is designated for “Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters Production Of Discs, But Excluding Products Of Chapter 37 – Semi-.” This code explicitly covers smart cards, which are increasingly common forms of I-cards. Smart cards under this HSN attract an 18% GST rate, effective from July 1, 2017. Another related HSN, 85239060, covers “Blank Master Disc (I.E. Substrate) For Producing Stamper For Compact Disc,” which could be a raw material in some smart card production.
Paper and Paperboard for Basic I Cards
For simpler I-cards, often temporary or less technologically advanced, that are primarily made of paper or paperboard, the HSN classification would refer to the base material. Chapter 48: (waste and scrap) paper or paperboard contains various HSN codes for “Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper.”
Examples of such HSN codes include:
- 48026230
- 48025640
- 48023000
- 48026240
These paper and paperboard categories generally attract a 12% GST rate, effective from July 1, 2017. While these codes refer to the raw material, a finished printed I-card made of just paper/paperboard would likely fall under a specific printing services HSN or a similar general category if the printing is considered the predominant supply. However, for the ‘card’ material itself, these codes are relevant.
Other Related Categories to Consider
The provided data also mentions “Chemical Elements Doped For Use I N Electronics” (HSN 3818 at 12%), which could be relevant for the components of smart cards, and “Trunks, Suit-Cases… Spectacle Cases… Holsters And Similar Containers” (HSN 4202 at 18%), which might cover cardholders or pouches, but these are not the I-card itself.
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