Punch HSN Code

Punching Up Your Knowledge: Understanding the “Punch” HSN Code!

The word “punch” can refer to many things, from a refreshing beverage to a powerful blow. In the context of HSN codes and GST, “punch” most commonly refers to tools or machines used for creating holes, perforations, or specific shapes in various materials. Depending on what kind of “punch” we’re talking about, its HSN code and GST rate can differ significantly!

Let’s break down the different types of “punch” and their classifications based on the provided data and general HSN practices:

Punches for Paper and Paperboard

The data heavily features “Non-Perforated Punch Card And Punch Tape Paper,” indicating a connection to office supplies and specific paper types. While these are not the “punch” tool itself, they show how “punch” can relate to paper processing.

However, a common paper punch machine (like those used in offices) typically falls under:

• HSN 8441: “Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.” Specifically, a sub-heading like 84411010 (“Paper cutting machines without automatic programmes, Products include: Paper Punching Machine”) is often used.
  • GST Rate: For such paper punching machines, the GST rate is generally 18%, effective from July 1, 2017.

Punches for Metal and Other Hard Materials (Tools & Dies) 🛠️

This is where the term “punch” truly refers to a tool or a part of a machine that performs the punching action. These are crucial in manufacturing, fabrication, and various industries.

These types of “punches” generally fall under two main HSN Chapters:

1. Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
   • This chapter covers hand tools and interchangeable tools for hand tools or machine tools.
   • HSN 8207: “Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools.”
     • Within this, 82073000 (“Tools for pressing, stamping or punching“) is a direct hit for many punch tools and dies. Other relevant sub-headings could be 82074090 or 82079090 for various “other” interchangeable tools or tools for tapping/threading that might involve punching.
   • GST Rate: Tools under HSN 8207, including punching tools and dies, typically attract an 18% GST rate, effective from July 1, 2017.
2. Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
   • This chapter covers larger machines that perform punching operations.
   • HSN 8462: “Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides.”
     • Specific HSN codes like 84621011 (forging or die-stamping presses), 84624920 (punching or notching machines, not numerically controlled), 84629913 (other punching machines), 84629970 or 84629990 (other machines for working metal by punching) are relevant here.
   • GST Rate: Machinery under HSN 8462 for punching metal also typically has an 18% GST rate, effective from July 1, 2017.

In summary, the HSN code for “punch” depends entirely on its nature: is it paper, a hand tool, or a large machine? Correct classification is key for accurate GST compliance!