Photo copy HSN Code

Understanding the Photocopy HSN Code

The term “photocopy” can refer to several things: the act of making a copy, the machine that makes the copy, or the paper used for copying. For Goods and Services Tax (GST) purposes in India, each of these elements might fall under different Harmonized System of Nomenclature (HSN) codes. Understanding these distinctions is crucial for correct tax compliance, whether you are buying a machine, selling paper, or providing photocopy services.

This blog post will clarify the relevant HSN codes for “photocopy” in its various forms.

Photocopying Machines: Masters of Duplication

Photocopying machines are primarily classified under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof, specifically within the broader category of printing and copying machinery.

• 8443: This heading covers “Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof.”
  • 84433920: This HSN code applies to “Electrostatic photocopying apparatus operated by reproducing the original image directly onto the copy (direct process).”
  • 84433930: This code is for “Electrostatic photocopying apparatus operated by reproducing the original image via an intermediate onto the copy (indirect process).”
  • 84433940: This HSN code covers “Other photocopying apparatus incorporating an optical system.”
  • 84433950: This applies to “Other photocopying apparatus of contact type.”

The GST rate for photocopying machines under HSN 8443 is consistently 18%, effective from July 1, 2017.

Photocopy Paper: The Medium of Replication

The paper used in photocopiers falls under Chapter 48: Paper and paperboard; articles of Paper pulp, of paper or of paperboard.

• 4802: This heading typically covers “Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or in square or rectangular sheets, of any size, and handmade paper and paperboard.”
  • 48025610: This HSN code is frequently used for “Photo Copy Paper (Easy Copier), Jk A4 Paper.”
  • 48025690: This code covers “Other paper” that includes “A4, A4 Paper, A4 Paper 75Gsm, A4 Sheet, A4 Size 80Gsm Paper, A4 Size Copy Paper, Copier Paper, Photo Glossy Paper.”
  • 4816: This heading specifically covers “Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes.”
    • 48169090: This covers “Other” copying or transfer papers.
    • 48161000: This covers “Carbon or similar copying papers.”
    • 48162020: This code applies to “Self-copy paper: Paper for fax machine.”

The GST rate for most photocopy paper under HSN 4802 is 12%. For carbon paper, self-copy paper, and other specialized copying papers under HSN 4816, the GST rate is 18%. Both rates have been effective since July 1, 2017.

Photocopy Services: The Act of Copying

When it comes to the service of making photocopies, this generally falls under services rather than goods. While the provided data does not explicitly list a Service Accounting Code (SAC) for “photocopying service,” it would typically be categorized under Chapter 99: Services.

Given that printing services often fall under SAC 9989 (for printing of paper-based stationery) or 9988 (for job work related to printing), photocopying services, being a form of reproduction, would likely attract an 18% GST rate as a general printing or miscellaneous business service.