Pen stand HSN Code

Understanding Pen Stand HSN Codes and GST

A pen stand, seemingly a simple desk accessory, plays a vital role in keeping our workspaces tidy and efficient. For manufacturers, retailers, and even those looking to understand the tax implications of their office supplies, knowing the Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate for pen stands is essential. The classification largely depends on the material of the pen stand.

The Pen Stand HSN Codes

The HSN system categorizes goods based on their material and primary function. Pen stands, being a type of office or desk equipment, typically fall under Chapter 83 of the HSN, which covers “Miscellaneous articles of base metal.”

Here’s a closer look at the HSN classification for pen stands:

• Filing, Cabinets, Card – Index Cabinets, Paper Trays, Paper Rests, Pen Trays, Office-Stamp Stands And Similar Office Or Desk Equipment, Of Base Metal, Other Than Office Furniture Of Heading 9403 (HSN 8304): This is the primary and most relevant HSN heading for pen stands, particularly those made of base metal. The description explicitly mentions “Pen Trays” and “Similar Office Or Desk Equipment,” which directly includes pen stands made from materials like steel, aluminum, or other common metals.
  • Specific sub-headings under 8304, such as 83040000, reiterate this general classification for office or desk equipment made of base metal.

It’s important to note that while the provided data primarily points to metal pen stands, the HSN classification can vary if the pen stand is made of other materials (e.g., plastic, wood, ceramic). In such cases, it would fall under different HSN chapters relevant to those materials, but still as a “miscellaneous manufactured article” or a similar category for office supplies. The provided data focuses on pen stands of base metal.

Other HSN codes mentioned in the data, such as those under Chapter 9608 (for pens and pencils themselves) or Chapter 8452 (for sewing machines and their parts), are related to other office or mechanical items and do not directly apply to a pen stand. Similarly, ink (Chapter 3215) is a consumable, not the stand.

Understanding GST Rates for Pen Stands

In India, the Goods and Services Tax (GST) rate for pen stands, especially those made of base metal, is straightforward.

• 18% GST Rate: Pen stands classified under HSN 8304 and its sub-headings (e.g., 83040000) attract an 18% GST rate. This rate was effective from November 15, 2017.

This consistent rate simplifies taxation for businesses dealing with these common office accessories. It’s important for retailers and manufacturers to apply this rate correctly to ensure compliance and avoid discrepancies.