Paper holder HSN Code
GST rates and HSN code for Paper holder.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| (waste and scrap) <strong>paper</strong> 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 | – | |
| Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface – Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Includ | 48103920 | 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 | – | |
| Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Other: Other | 48219090 | 18% | – | 01/07/2017 | – | |
| Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Printed : Paper Tags | 48211010 | 18% | – | 01/07/2017 | – | |
| Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board | 48237020 | 18% | – | 01/07/2017 | – | |
| Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48114900 | 18% | – | 01/07/2017 | – | |
| Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like – Other Sacks | 48194000 | 18% | – | 01/07/2017 | – | |
| Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48119091 | 18% | – | 01/07/2017 | – | |
| Hand-Made Paper And Paperboard | 480210 | 12% | – | 01/07/2017 | – | |
| Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 – Other Kraft Paper And Paperboard Weighing More Than 150 G/M2But Less Than 225 G/M2: Bleached Uniformly Throughout The Mass And Of Which More Than 95% By Wei | 48044200 | 12% | – | 01/07/2017 | – | |
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens , Cellular Plastics Or Cellular Rubber, Impregnated, Coate | 3405 | 18% | – | 01/07/2017 | – |
| 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 | – |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Other: Micapaper Or Reconstituted Mica Paper | 68149040 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Other: Moulded Glass Bonded Or Glass Bonded Mica | 68149050 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files) – Manicure Or Pedicure Sets And Instruments (Including Nail F | 82142090 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Photographic or cinematographic goods | Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt | 37025290 | 18% | – | 01/07/2017 | – |
| Other vegetable textile fibres; <strong>paper</strong> yarn and woven fabrics of <strong>paper</strong> yarn | Woven Fabrics Of Other Vegetable Textile Fibres; Woven Fabrics Of Paper Yarn Woven Fabrics Of Other Vegetable Textile Fibres; Woven Fabrics Of Paper Yarn : Of Other Vegetable Textile Fibres : Dyed | 53110013 | 5% | – | 01/07/2017 | – |
Understanding the HSN Code for Paper Holders
The term “paper holder” can refer to a variety of products, from simple desk accessories to bathroom fixtures. When it comes to HSN (Harmonised System of Nomenclature) codes and GST (Goods and Services Tax) in India, accurately classifying a “paper holder” hinges entirely on its material and intended use. This blog post will explore the diverse HSN codes that may apply to items we commonly call “paper holders.”
The “Paper Holder” HSN Classifications
Based on the provided data, a “paper holder” isn’t a single, universally classified item. Its HSN code and corresponding GST rate will depend heavily on its nature.
Paper-Based Office and Stationery Holders
If a “paper holder” refers to an item made of paper or paperboard that helps organize or hold paper, it falls under Chapter 48, which covers “Paper and paperboard; articles of paper pulp, of paper or of paperboard.”
- Box Files, Letter Trays, and Similar Office Articles of Paper or Paperboard: For items like these, used in offices to hold paper, the HSN code 48194000 is applicable. The GST rate for these is 18%, effective from July 1, 2017.
- While not explicitly “holders,” other paper-based products related to holding or organizing paper, such as labels (48211010, 48219090), also fall under Chapter 48 with an 18% GST rate.
Metal-Based Paper Holders
Many common “paper holders,” especially those found in bathrooms or offices, are made of base metal.
- Fittings for Loose-Leaf Binders or Files, Letter Clips, Paper Clips, and Similar Office Articles, of Base Metal: If your “paper holder” is a clip or a similar office accessory made of base metal, it likely falls under HSN code 83059010. This general category for miscellaneous articles of base metal applies to pins and similar items. The GST rate is 18%, effective from October 13, 2017 (with a rate revision on November 15, 2017).
- Sanitary Ware and Parts Thereof, of Copper: While the specific HSN code for a toilet paper holder made of copper isn’t directly in the provided data, external searches indicate that 74182010 is frequently used for sanitary ware, including toilet paper holders, if they are made of copper. These generally have an 18% GST rate.
- Other Articles of Base Metal (e.g., steel, iron): For toilet paper holders, kitchen roll holders, or desk organizers made of iron, steel, or other base metals, you might find them under broader categories like 73239990 (for table, kitchen or other household articles of iron or steel) or 83025000 (for hat-racks, hat-pegs, brackets and similar fixtures of base metal). These typically carry an 18% GST.
Other Materials for Paper Holders
While not explicitly “paper holders” in the data, it’s worth noting other material categories:
- Articles of Mica on a Support of Paper or Paperboard: If a “paper holder” incorporates worked mica on a paper backing, HSN codes like 68149040 or 68149050 (for micapaper or moulded glass bonded mica) would apply, with an 18% GST.
Determining the Correct HSN Code
The key takeaway is that you cannot simply search for “paper holder” and expect a single HSN code. You must consider:
- Material: Is it paper/paperboard, metal (iron, steel, copper), plastic, or another material?
- Function/Type: Is it a file holder, a toilet roll holder, a desk organizer, or a clip?
Understanding these distinctions will lead you to the correct HSN code and applicable GST rate.
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