Phone holder HSN Code

Understand the Phone Holder HSN Codes

Ever wondered about the nitty-gritty details behind importing or selling a simple phone holder in India? Beyond its function, understanding the Harmonized System of Nomenclature (HSN) code and associated GST rates is crucial. While the term “phone holder” might seem straightforward, its classification under the GST regime can be a little nuanced. Let’s delve into the details and demystify the HSN code for your everyday phone accessory.

What HSN Code Applies to Phone Holders?

When it comes to phone holders, there isn’t one single, universally assigned HSN code that explicitly states “phone holder.” Instead, its classification often depends on its primary function, material, and how it integrates with other devices. Based on the provided data, we can infer a few possibilities.

Phone holders are often categorized under broader headings due to their accessory nature. For instance, if a phone holder is specifically designed as a part or accessory for mobile phones, it might fall under the same chapter as mobile phones.

• Chapter 85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles: This chapter covers a wide range of electrical items. While mobile phones themselves have specific HSN codes (like 85171211 and 85171219 for push-button and other types), a standalone phone holder, if it’s considered an accessory, could potentially fall under a broader accessory code within this chapter if it has an electrical component or function. However, the provided data specifically mentions “Lamp-Holders” (853661) and various electrical apparatus for switching or protecting circuits (like 85369090, 85361040, etc.), which are not directly applicable to a passive phone holder.
• Chapter 96 – Miscellaneous manufactured articles: This chapter often serves as a catch-all for manufactured articles not specifically covered elsewhere. The data provides several HSN codes under this chapter related to “Pen Holders, Pencil Holders And Similar Holders.”
  • 96086090, 96089990, 96089910, 9608: These codes relate to various types of “holders” for writing instruments. Given the wording “similar holders,” it’s plausible that a simple, non-electrical phone holder could be classified here, especially if it’s a basic stand or grip. The GST rate for these is consistently 18%.
• Chapter 84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof: This chapter covers industrial machinery and tools. The data mentions “Tool Holders” (like 84663010, 84663090, 846610, 84669400, 84669310). These are designed for holding tools in machines, and are not relevant for typical consumer phone holders.

Considering the common types of phone holders (e.g., car mounts, desk stands, pop sockets) that are generally non-electrical and primarily function to hold a phone, the HSN codes under Chapter 96 related to “similar holders” appear to be the most fitting classification based on the provided information, specifically those within the 9608 series.

GST Rates for Phone Holders

For the HSN codes listed under Chapter 96 (Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of Th), the applicable GST rate is 18%. This rate has been effective since July 1, 2017.

It is important to note that if a phone holder incorporates advanced electrical features (like wireless charging), it might fall under a different HSN code related to electrical apparatus or chargers, which could also have an 18% GST rate under Chapter 85. However, for a basic phone holder, the 18% rate under Chapter 96 is most probable.