Printing stationery HSN Code

Understanding the HSN Code for Printing Stationery

“Printing stationery” is a broad term that encompasses a variety of products, from the paper you print on to the inks and even the machinery used in the printing process. For businesses dealing with these items, knowing the correct HSN (Harmonized System of Nomenclature) codes and associated GST (Goods and Services Tax) rates is crucial for accurate compliance.

The provided data highlights that “Printing stationery” is not covered by a single HSN code. Instead, different components of what we consider “printing stationery” fall under distinct categories, each with its own HSN code and GST rate.

Printing Machinery: HSN 8443 and 8442

The data extensively details HSN codes for printing machinery and related components, which fall under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This category includes the heavy-duty equipment that brings printed materials to life.

• HSN 8443: This covers “Printing Machinery Used For Printing By Means Of The Printing Type, Blocks, Plates, Cylinders And Other Printing Components of Heading 8442; Ink-Jet Printing Machines, Other Than Those Of Heading 8471; Machines For Uses Ancillary To Printing.”
  • Examples from the data include:
    • 84435910: “Other Print” machinery, indicating a broad category for various printing machines.
    • 84436090: “Machines For Uses Ancillary To Printing – Other Print” machines.
    • 84439920 and 84439990: Parts and accessories for printing machinery.
    • 84439951: Other parts and accessories.
  • The GST rate for these printing machines and their parts is consistently 18%, effective from July 1, 2017 (with some specific revisions on November 15, 2017).
• HSN 8442: This covers “Machinery, Apparatus And Equipment… For Preparing Or Making Plates, Printing Components; Plates, Cylinders And Other Printing Components…”
  • Examples are 84425050 and 84424000.
  • These items also attract an 18% GST rate, effective from July 1, 2017.

Paper for Printing: HSN 4802

Paper, a core component of printing stationery, is found under Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard.

• HSN 4802: This category specifically targets “Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes…”
  • The data lists numerous sub-headings like 48026230, 48025640, 48023000, 48026240, 48025570, 48025710, 48026130, 48026920, all of which relate to different types and forms of uncoated paper used for printing.
  • The GST rate for these types of paper is 12%, effective from July 1, 2017.

Envelopes and Other Paper Stationery: HSN 4817

For finished paper stationery items, the data points to another section within Chapter 48:

• HSN 4817: This covers “Envelopes, Letter Cards, Plain Postcards And Correspondence Cards, Of Paper Or Paperboard; Boxes, Pouches, Wallets And Writing Compendiums, Of Paper Or Paperboard, Containing An Assortment Of Paper Stationery.”
  • The data broadly lists 4817 without specific sub-headings for items like envelopes.
  • The GST rate for these items is 18%, effective from July 1, 2017.

Printing Inks: HSN 3215

Printing inks have their own classification under Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.

• HSN 3215: This covers “Printing Ink, Writing Or Drawing Ink And Other Inks, Whether Or Not Concentrated Or Solid.”
  • The data includes:
    • 32151130: “Printing Ink – Black : Rotary Ink.”
    • 32159010: “Other : Fountain Pen Ink.”
  • The GST rate for printing inks is 18%, effective from November 15, 2017.

In summary, “printing stationery” is a composite term in GST. Businesses must meticulously categorize each item, whether it is a printing machine, paper, an envelope, or ink, to apply the correct HSN code and GST rate.