Printer toner refilling HSN Code

Understand the HSN Code for Printer Toner Refilling

For businesses and individuals who rely on printers, the cost of toner can be significant. Many opt for toner refilling as an economical and environmentally friendly alternative to purchasing new cartridges. However, when it comes to Goods and Services Tax (GST) and Harmonized System of Nomenclature (HSN) codes, “printer toner refilling” as a service or the toner itself needs proper classification.

The provided data primarily focuses on the physical products related to printing and certain combustible preparations, rather than a direct HSN code for the service of refilling toner cartridges. Let’s examine the relevant HSN codes based on the provided information.

Toner and Ink: The Consumables

While the data doesn’t explicitly list “toner powder” as a separate HSN, it provides context for other related printing consumables:

• Typewriter Or Similar Ribbons, Inked Or Otherwise Prepared For Giving Impressions, Whether Or Not On Spools Or In Cartridges; Ink-Pads, Whether Or Not Inked, With Or Without Boxes – Ribbons: Computer Printer Ribbon: This falls under HSN 96121010 within Chapter 96: “Miscellaneous manufactured articles.” Computer printer ribbons, which are a form of printing consumable, attract an 18% GST rate, effective from July 1, 2017. Given that toner cartridges are a form of consumable for giving impressions, it’s highly likely that toner powder itself or pre-filled toner cartridges would also fall under a similar HSN code within Chapter 96 or a related chapter dealing with chemical preparations, attracting an 18% GST. While specific “toner” HSN details aren’t explicitly provided, the closest match from the given data is the “Computer Printer Ribbon,” which operates on a similar principle of providing printing impressions.

Refilling Services: A Deeper Look

The term “printer toner refilling” points to a service. In the GST framework, services are classified under Chapter 99. The provided data does not include any HSN codes from Chapter 99 that specifically mention “printer toner refilling services.”

Therefore, typically, a service like “printer toner refilling” would likely fall under a broader HSN code for repair and maintenance services (often under HSN 9987 – Maintenance, repair and installation services) or other miscellaneous services, depending on the exact scope of the service. These services generally attract an 18% GST. However, without explicit mention in the provided data, a definitive HSN from the given information for the service itself cannot be provided.

Other Relevant HSN Codes in the Data

The data also includes an HSN code for “Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Capa” (HSN 36061000) under Chapter 36: “Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.” This has an 18% GST rate, effective from November 15, 2017. While this HSN code mentions “refilling,” it specifically refers to lighters and not printer toner. This highlights the importance of precise HSN descriptions.

In conclusion, while the provided data offers HSN codes for related printing consumables (like printer ribbons), a direct HSN code for “printer toner refilling” as a service or the toner powder itself is not explicitly listed. However, based on the nature of these goods and services, an 18% GST rate is highly probable for both the toner as a consumable and the refilling service, generally aligning with related items in the “Miscellaneous manufactured articles” category or broader services categories.