Paper weight HSN Code
GST rates and HSN code for Paper weight.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Statues, Statuettes, Pedestals; High Or Low Reliefs, Crosses, Figures Of Animals, Bowls, Vases, Cups, Cachou Boxes, Writing Sets, Ashtrays, Paper Weights, Artificial Fruit And Foliage, Etc.; Other Ornamental Goods Essentially Of Stone | 6802 | 12% | – | 22/09/2017 | – |
| Other vegetable textile fibres; <strong>paper</strong> yarn and woven fabrics of <strong>paper</strong> yarn | Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Unbleached : Containing 100% By Weight Of Jute : Sacking Fabrics | 53101012 | 5% | – | 01/07/2017 | – |
| Woven Fabrics Of Flax – Containing 85% Or More By Weight Of Flax : | 5309 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Flax Containing Less Than 85% By Weight Of Flax : Unbleached Or Bleached : Unbleached | 53092110 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Flax Containing Less Than 85% By Weight Of Flax : Other :Other | 53092990 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Flax Containing 85% Or More By Weight Of Flax : Unbleached Or Bleached : Bleached | 53091120 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Unbleached : Containing 100% By Weight Of Jute : Carpet Backing Fabrics | 53101011 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Flax Containing 85% Or More By Weight Of Flax : Unbleached Or Bleached : Unbleached | 53091110 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Unbleached : Other :Stranded Woven Fabrics Of Jute Containing 50% Or More By Weight Of Jute | 53101092 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Flax Containing Less Than 85% By Weight Of Flax : Other :Printed | 53092920 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Flax Containing 85% Or More By Weight Of Flax : Other : Dyed | 53091910 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Flax Containing Less Than 85% By Weight Of Flax : Unbleached Or Bleached : Bleached | 53092120 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Flax Containing 85% Or More By Weight Of Flax : Other : Other | 53091990 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Unbleached : Other : Woven Blended Fabrics Containing More Than 50% By Weight Of Jute | 53101091 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Unbleached : Containing 100% By Weight Of Jute : Jute Canvas | 53101014 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Flax Containing 85% Or More By Weight Of Flax : Other : Printed | 53091920 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Unbleached : Containing 100% By Weight Of Jute : Hessian Fabrics | 53101013 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Unbleached : Containing 100% By Weight Of Jute : Other | 53101019 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Flax Containing Less Than 85% By Weight Of Flax : Other :Dyed | 53092910 | 5% | – | 01/07/2017 | – | |
| (waste and scrap) <strong>paper</strong> or paperboard | Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 – Other Kraft Paper And Paperboard Weighing 225 G/M2Or More Bleached Uniformly Throughout The Mass And Of Which More Than 95% By Weight Of The Total Fibre Con | 48045200 | 12% | – | 01/07/2017 | – |
Understanding The HSN Code for Paperweights
A paperweight, that seemingly simple desk accessory, holds down more than just papers; it also holds a place within the complex Harmonized System of Nomenclature (HSN) for Goods and Services Tax (GST) in India. For businesses dealing in these often decorative and functional items, understanding the correct HSN code is key to proper classification and tax adherence.
The HSN code for a paperweight is primarily determined by the material from which it is made. Given their diverse nature, paperweights can fall under several different HSN chapters.
Stone, Glass, or Other Materials: Decoding the HSN
Paperweights Made of Stone
One of the most common materials for paperweights is stone, ranging from polished marble to granite or other natural stones. These items are typically classified under:
- Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials.
- Specifically, within this chapter, ornamental goods made essentially of stone, including paperweights, are often found under HSN 6802: Worked monumental or building stone (except slate) and articles thereof; mosaic cubes and the like, of natural stone…
- The relevant sub-heading for ornamental items like paperweights is often implied within the broader category that includes: “Statues, Statuettes, Pedestals; High Or Low Reliefs, Crosses, Figures Of Animals, Bowls, Vases, Cups, Cachou Boxes, Writing Sets, Ashtrays, Paper Weights, Artificial Fruit And Foliage, Etc.; Other Ornamental Goods Essentially Of Stone.”
- Paperweights made of stone, falling under this category (e.g., 6802 or its specific sub-headings for ornamental goods), generally attract a 12% GST, effective from September 22, 2017.
Paperweights Made of Glass
Glass paperweights, particularly decorative ones, are also popular. These fall under:
- Chapter 70: Glass and glassware.
- Ornamental glassware intended for office or indoor decoration, including paperweights, is generally categorized under HSN 7013: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…
- A common HSN code for glass paperweights, when functioning as ornamental items, is 70139900 (for “Other” glassware of a kind used for indoor decoration).
- Glass paperweights under HSN 70139900 are subject to an 18% GST rate, effective from July 1, 2017.
Paperweights Made of Plastic or Other Materials
- Paperweights made of plastics would typically fall under Chapter 39: Plastics and articles thereof, specifically under 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. Sub-codes like 39269099 are frequently used for promotional plastic paperweights. These generally attract an 18% GST.
- Paperweights made of metal (e.g., brass, aluminum) would be classified under relevant chapters for base metals, such as Chapter 74 (Copper) or Chapter 76 (Aluminum), and generally attract an 18% GST.
It is crucial for businesses to accurately identify the primary material composition of the paperweight to apply the correct HSN code and GST rate, ensuring full compliance and avoiding discrepancies.
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