Office container HSN Code

Understanding the Office Container HSN Code

In today’s dynamic business environment, “office containers” can refer to a variety of items, from small organizational bins on a desk to large, portable modular offices built from shipping containers. For GST compliance, accurately identifying the Harmonized System of Nomenclature (HSN) code for these “office containers” is crucial, and it heavily depends on the nature and material of the container.

The provided data highlights that the term “container” is used in various contexts, from transport services to specialized office items. Therefore, simply looking for “Office Container” won’t yield a single HSN code. Instead, we must categorize based on the type of container.

Here’s how different types of “office containers” are likely classified:

• Small Office Organizational Containers (e.g., pen holders, file organizers, desk tidy boxes):
  • If made of plastics, these often fall under Chapter 39: “Plastics and articles thereof.” Specifically, HSN 392610 (“Office Or School Supplies” of plastics) is a common classification for such items. These typically attract an 18% GST rate.
  • If made of base metal, they might be found under Chapter 83: “Miscellaneous articles of base metal.” For instance, HSN 83059010 (“Fittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal – Other, Including Parts: Pins”) indicates a broader category for office articles of base metal, with a general 18% GST.
  • If made of glass, such as pen holders or decorative items for an office, they would fall under Chapter 70: “Glass and glassware,” specifically within headings like 7013 (“Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes”). These generally attract an 18% GST.
• Large Modular Office Units (e.g., converted shipping containers used as temporary offices): These types of “office containers” are essentially prefabricated buildings or structures. Their classification would be:
  • If primarily made of iron or steel, they would fall under Chapter 73: “Articles of iron or steel.” Specifically, HSN 94060099 (“Prefabricated buildings: Other”) is the most appropriate code, often attracting an 18% GST rate. This is because a converted shipping container functioning as an office is essentially a prefabricated structure.
  • If the base is a standard “container” for goods transport (like an ISO container), it initially falls under Chapter 86: “Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds” when referring to “intermodal containers.” However, once it’s converted and fitted out as an office, its nature changes to a “prefabricated building.”
• “Containers” as part of a service (e.g., transport of household & office furniture/containers): The data also mentions “containers” in the context of transport services (e.g., HSN 996511 for “Road Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Containers”). This HSN code applies to the service of transporting a container, not the container itself as a tangible good.

Therefore, when classifying an “office container,” always clarify its nature: Is it a small desk accessory, a converted modular building, or merely a reference in a service description? This distinction is crucial for accurate HSN assignment and GST application.