Punch folder HSN Code

Understanding the HSN Code for Punch Folders

Punch folders are essential stationery items widely used in offices, schools, and homes for organizing documents. These folders typically feature a mechanism to hold punched papers securely. For businesses dealing with punch folders in India, correctly identifying their HSN (Harmonized System of Nomenclature) code is crucial for seamless GST (Goods and Services Tax) compliance.

The HSN classification for punch folders primarily depends on their material composition. Based on the provided data and common industry practices:

Punch Folders of Paper or Paperboard

Most traditional punch folders are made from paper or paperboard. These fall under Chapter 48: “Paper and paperboard; articles of paper pulp of paper or of paperboard.”

Specifically, within Chapter 48, the relevant HSN heading is 4820: “Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections.”

The precise HSN code for these types of folders is 48203000: “Binders (other than book covers), folders and file covers.” This code clearly encompasses paper-based punch folders. These folders typically attract a 12% GST rate, which has been effective since July 1, 2017.

The provided data also mentions numerous sub-codes under HSN 4802 like 48026230, 48025640, etc., which relate to “Uncoated Paper And Paperboard… And Non-Perforated Punch Card And Punch Tape Paper”. While these are for the raw material (paper), the finished article like a punch folder made from such paper would generally be classified under 4820.

Punch Folders of Plastics

Increasingly, punch folders are also made from plastic materials (like polypropylene or PVC). These would generally fall under Chapter 39: “Plastics and articles thereof.”

A common HSN code for plastic folders and other office or school supplies made of plastic is 39261099: “OTHER OFFICE OR SCHOOL SUPPLIES NES.” This code is often used for plastic punch folders and carries a 12% GST rate. Other sub-codes under 3926 (like 39261019, 39269099) also apply to various plastic folders.

Other Materials (e.g., Leather)

While less common for standard punch folders, if a folder is made predominantly of other materials like leather, its HSN code would shift to relevant chapters, such as Chapter 42 (“Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)”). These would likely have an 18% GST rate.

In summary, for businesses dealing with punch folders, the material composition is the key determinant of its HSN code and corresponding GST rate. Paper or paperboard punch folders are primarily classified under HSN 48203000 at 12% GST, while plastic ones are often under HSN 39261099, also at 12% GST.