Photocopy HSN Code
GST rates and HSN code for Photocopy.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Photocopying Apparatus Incorporating An Optical System Or Of The Contact Type And Thermo-Copying Apparatus – Parts And Accessories: Sorters | 90099300 | 0 | – | 01/07/2017 | – |
| Photocopying Apparatus Incorporating An Optical System Or Of The Contact Type And Thermo-Copying Apparatus – Parts And Accessories: Paper Feeders | 90099200 | 0 | – | 01/07/2017 | – | |
| Photocopying Apparatus Incorporating An Optical System Or Of The Contact Type And Thermo-Copying Apparatus – Other Photocopying Apparatus: Incorporating An Optical System | 90092100 | 0 | – | 01/07/2017 | – | |
| Photocopying Apparatus Incorporating An Optical System Or Of The Contact Type And Thermo-Copying Apparatus – Parts And Accessories: Automatic Document Feeders | 90099100 | 0 | – | 01/07/2017 | – | |
| Photocopying Apparatus Incorporating An Optical System Or Of The Contact Type And Thermo-Copying Apparatus – Other Photocopying Apparatus: Of The Contact Type | 90092200 | 0 | – | 01/07/2017 | – | |
| Photocopying Apparatus Incorporating An Optical System Or Of The Contact Type And Thermo-Copying Apparatus – Electrostatic Photocopying Apparatus: Operating By Reproducing The Original Image Directly Onto The Copy (Direct Process) | 90091100 | 0 | – | 01/07/2017 | – | |
| Photocopying Apparatus Incorporating An Optical System Or Of The Contact Type And Thermo-Copying Apparatus – Electrostatic Photocopying Apparatus: Operating By Reproducing The Original Image Via An Intermediate Onto The Copy (Indirect Process) | 90091200 | 0 | – | 01/07/2017 | – | |
| Photocopying Apparatus Incorporating An Optical System Or Of The Contact Type And Thermo-Copying Apparatus Thermo-Copying Apparatus | 90093000 | 0 | – | 01/07/2017 | – | |
| Photocopying Apparatus Incorporating An Optical System Or Of The Contact Type And Thermo-Copying Apparatus – Parts And Accessories: Other | 90099900 | 0 | – | 01/07/2017 | – | |
| Omitted | 9009 | 0 | – | 01/07/2017 | – | |
| Services | Specialized Office Support Services Such As Duplicating Services, Mailing Services, Document Preparation Etc | 998595 | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) has not been taken [Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. | 25/01/2018 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 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 – Printing Machinery Used Fo | 8443 | 18% | – | 15/11/2017 1/07/2017 | – |
Understanding the Photocopy HSN Code: Your Essential Guide
Ever wondered about the specific codes and classifications that govern photocopying apparatus and services under GST? Understanding the HSN (Harmonized System of Nomenclature) code for photocopy-related items and services is crucial for accurate tax compliance and smooth business operations. Let’s delve into the details.
Understanding HSN Codes for Photocopying Equipment
The HSN code system globally classifies goods, and for photocopying apparatus, the primary chapter to look into is Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. Within this chapter, various types of photocopying machines and their parts have distinct HSN codes:
- Electrostatic Photocopying Apparatus (Direct Process): This refers to machines that reproduce the original image directly onto the copy. Look for HSN Code 90091100.
- Electrostatic Photocopying Apparatus (Indirect Process): These machines reproduce the original image via an intermediate onto the copy. Their HSN Code is 90091200.
- Other Photocopying Apparatus Incorporating an Optical System: If your apparatus includes an optical system, the HSN Code is 90092100.
- Other Photocopying Apparatus of the Contact Type: For contact-type photocopying apparatus, the HSN Code is 90092200.
- Thermo-Copying Apparatus: This specialized apparatus falls under HSN Code 90093000.
- Parts and Accessories: Various parts and accessories for photocopying apparatus also have their specific HSN codes:
- Automatic Document Feeders: HSN Code 90099100.
- Paper Feeders: HSN Code 90099200.
- Sorters: HSN Code 90099300.
- Other Parts and Accessories: The general HSN Code for other parts and accessories is 90099900.
All these codes typically saw their effective date from July 1, 2017, and generally did not have a CESS. The GST rates for these items are usually not explicitly mentioned as varying in the provided data, implying a standard rate unless otherwise specified.
HSN Codes for Photocopying Services
When it comes to services, photocopying falls under Specialized Office Support Services.
- Specialized Office Support Services Such As Duplicating Services, Mailing Services, Document Preparation Etc.: The HSN/SAC (Service Accounting Code) for these services is 998595. The GST rate for this service is 18%. It’s important to note the conditions and provisos associated with certain exemptions, such as those related to FIFA U-17 Women’s World Cup 2020 events, and conditions regarding input tax credit.
Other Relevant Machinery HSN Codes
While not directly “photocopying apparatus,” some related machinery falls under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
- Printing Machinery Used For Printing By Means Of Plates, Cylinders And Other Printing Components; Other Printers, Copying Machines And Facsimile Machines, Whether Or Not Combined; Parts And Accessories Thereof: A broad category covering various printing and copying machines. This falls under HSN Code 8443. The GST rate for this is 18%, with effective dates from July 1, 2017, and November 15, 2017, possibly indicating revisions.
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