Office file HSN Code
GST rates and HSN code for Office file.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Miscellaneous articles of base metal | 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 | – |
| 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 | 8305 | 18% | – | 15/11/2017 13/10/2017 | – | |
| 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:Othe | 83059090 | 18% | – | 15/11/2017 13/10/2017 | – | |
| 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 – Staples In Strips | 83052000 | 18% | – | 15/11/2017 13/10/2017 | – | |
| 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 – Fittings For Loose-Leaf Bin | 83051000 | 18% | – | 15/11/2017 13/10/2017 | – | |
| 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 : Cl | 83059020 | 18% | – | 15/11/2017 13/10/2017 | – | |
| Services | Postal Services Including Post Office Counter Services, Mail Box Rental Services. | 996811 | 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. | 01/07/2017 | – |
| Railway Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Intermodal Containers, Bulk Cargo Etc | 996512 | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. 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 used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | – | |
| Road Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Containers Etc By Refrigerator Vehicles, Trucks, Trailers, Man Or Animal Drawn Vehicles Or Any Other Vehicles. | 996511 | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. 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 used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | – | |
| Specialized Office Support Services Such As Duplicating Services, Mailing Services, Document Preparation Etc | 998595 | 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 | – | |
| Installation Services Of Office And Accounting Machinery And Computers | 998733 | 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)]. | 01/04/2020 25/01/2018 | – | |
| Glass and glassware | Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) Of Glass-Ceramics | 70131000 | 18% | – | 01/07/2017 | – |
| Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) – Drinking Glasses Other Than Of Glass-Ceramics : Of Lead Crystal | 70132100 | 18% | – | 01/07/2017 | – | |
| Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) – Stemware Drinking Glasses, Other Than Of Glass-Ceramics: — Other | 70132800 | 18% | – | 01/07/2017 | – | |
| Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) – Glassware Of A Kind Used For Table (Other Than Drinking Glasses) Or Kitchen Purposes Other Than Of Glass-Ceramic | 70133100 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) – | 84729040 | 18% | – | 15/11/2017 1/07/2017 | – |
| (waste and scrap) paper or paperboard | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Looseleaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets | 4820 | 18% | – | 01/07/2017 | – |
| 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 Set | 48205000 | 18% | – | 01/07/2017 | – | |
| 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 | Railway Or Tramway Passenger Coaches, Not Self-Propelled; Luggage Vans, Post Office Coaches And Other Special Purpose Railway Or Tramway Coaches, Not Self-Propelled (Excluding Those Of Heading 8604) | 8605 | 18% | – | 01/10/2019 | – |
| Plastics and articles thereof | Office Or School Supplies | 392610 | 18% | – | 15/11/2017 1/07/2017 | – |
Office File HSN Code and Understanding its GST Rate
Maintaining organized documents is crucial in any office environment, and office files play a vital role in this. For businesses dealing with stationery and office supplies, understanding the correct Harmonized System of Nomenclature (HSN) code for office files is essential for accurate Goods and Services Tax (GST) compliance. Let’s explore the relevant HSN codes and the applicable GST rate based on the provided data.
Identifying HSN Codes for Office Files
Based on the provided information, office files can be classified under different HSN codes depending on their material and specific features:
- 8305: This heading covers “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.” Sub-codes like 83051000 (Fittings For Loose-Leaf Binders), 83059010 (Pins), 83059020 (Clips), and 83059090 (Other) are relevant for metal-based components used in office files.
- 4820: This heading covers “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 and other articles of stationery, of paper or paperboard.” 1 Sub-code 48203000 specifically refers to “Binders (other than book covers), folders and file covers,” indicating paper or paperboard-based files.
- 3926: This heading covers “Other articles of plastics and articles of other materials of headings 3901 to 3914.” Sub-code 39261018 is mentioned for “Office Or School Supplies,” which could include plastic files and folders.
Understanding Applicable GST Rate on Office Files
The Goods and Services Tax (GST) rate applicable to office files, regardless of their classification under the provided HSN codes (8305, 4820, and 3926), is 18%. There is currently no CESS levied on these goods. This GST rate has been effective since July 1, 2017, with a subsequent reaffirmation on November 15, 2017, and even October 13, 2017, for some sub-codes under 8305, indicating no change in the rate.
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