Register HSN Code
GST rates and HSN code for Register.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Meat and edible meat offal | All Goods, Fresh Or Chilled All Goods [Other Than Fresh Or Chilled] Other Than Those Put Up In Unit Container And, – (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Enforceable Right In Respect Of Such Brand Name Has Been Foregone Voluntarily], Subject To The Conditions As In The Annexure I ] | 0209 | 0% | – | 01/07/2017 | – |
| Clocks and watches and parts thereof | Time Of Day Recording Apparatus And Apparatus For Measuring, Recording Or Otherwise Indicating Intervals Of Time, With Clock Or Watch Movement Or With Synchronous Motor (For Example, Time-Registers, Timerecorders) Time-Registers; Time-Recorders | 91061000 | 18% | – | 15/11/2017 | – |
| Time Of Day Recording Apparatus And Apparatus For Measuring, Recording Or Otherwise Indicating Intervals Of Time, With Clock Or Watch Movement Or With Synchronous Motor (For Example, Time-Registers, Timerecorders) Other | 91069000 | 18% | – | 15/11/2017 | – | |
| Time Of Day Recording Apparatus And Apparatus For Measuring, Recording Or Otherwise Indicating Intervals Of Time, With Clock Or Watch Movement Or With Synchronous Motor (For Example, Time-Registers, Timerecorders) Parking Meters | 91062000 | 18% | – | 15/11/2017 | – | |
| (waste and scrap) paper or paperboard | 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 | 4820 | 18% | – | 01/07/2017 | – |
| Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48205000 | 18% | – | 01/07/2017 | – | |
| Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48201020 | 18% | – | 01/07/2017 | – | |
| Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48209090 | 18% | – | 01/07/2017 | – | |
| Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48201090 | 18% | – | 01/07/2017 | – | |
| Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48201010 | 18% | – | 01/07/2017 | – | |
| Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48203000 | 18% | – | 01/07/2017 | – | |
| Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48209010 | 18% | – | 01/07/2017 | – | |
| Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48204000 | 18% | – | 01/07/2017 | – | |
| Beverages, spirits and vinegar | Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured, And Other Non-Alcoholic Beverages, Not Including Fruit Or Vegetable Juices Of Heading 2009(Tender Coconut Water Put Up In Unit Container And,- (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Any Enforceable Right In Respect Of Such Brand Name Has Been Voluntarily Foregone, Subject To The Conditions As In The Annexure]) | 22029990 | ommited | – | 01/07/2017 | – |
| Miscellaneous edible preparations | Other(Namkeens, Bhujia, Mixture, Chabena And Similar Edible Preparations In Ready For Consumption Form, Other Than Those Put Up In Unit Container And,- (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available Other Than Those Where Any Actionable Claim Or Any Enforceable Right In Respect Of Such Brand Name Has Been Voluntarily Foregone, Subject To The Conditions As Specified In The Annexure) | 210690 | 5% | – | 01/07/2017 | – |
| Fish and crustaceans, molluscs and other aquatic invertebrates | All Goods [Other Than Fresh Or Chilled] And Put Up In Unit Container And,- (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Enforceable Right In Respect Of Such Brand Name Has Been Foregone Voluntarily], Subject To The Conditions As In The Annexure | 0309 | 5% | – | – | – |
| Preparations of vegetables, fruit, nuts or other parts of plants | Tender Coconut Water Put Up In Unit Container And, – (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Such Actionable Claim Or Enforceable Right In Respect Of Such Brand Name Has Been Voluntarily Foregone, Subject To The Conditions As Specified In The Annexure]”; | 20098990 | 12% | – | 01/07/2017 | – |
| Dairy produce; birds eggs; natural honey; edibal product of aanimal origin, not elsewhere spcified or inculded | Chena Or Paneer Put Up In Unit Container And,- (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Any Enforceable Right In Respect Of Such Brand Name Has Been Voluntarily Foregone, Subject To The Conditions As In The Annexure] | 0406 | 5% | – | 01/07/2017 | – |
| Fertilizers | All Goods And Organic Manure Other Than Those Put Up In Unit Container And,-(A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Enforceable Right In Respect Of Such Brand Name Has Been Foregone Voluntarily, Subject To The Conditions As In The Annexure I] | 3101 | 5% | – | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Cash Registers | 847050 | 18% | – | 01/07/2017 | – |
Understanding the HSN Code for “Register”
The HSN code for a “register” varies significantly based on its type and primary function. We can broadly identify three main categories from the provided data:
- Paper-Based Registers (Stationery): These are the most common “registers” in an office or school setting. They fall under Chapter 48: Waste and scrap; paper or paperboard and articles thereof. The specific 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 (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard.” This heading includes various sub-codes for different types of paper registers:
- 48201010
- 48201020
- 48201090
- 48203000
- 48204000
- 48205000
- 48209010
- 48209090
- Time-Recording Registers (Electronic/Mechanical): These are devices used for recording time, such as time-attendance machines. They fall under Chapter 91: Clocks and watches and parts thereof. The relevant HSN heading is 9106: “Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders).” Specific sub-codes include:
- 91061000: “Time-registers; Time-recorders.”
- 91062000: “Parking meters.” (though less common for a general “register”)
- 91069000: “Other” time-recording apparatus.
- Cash Registers (Machinery): These are point-of-sale devices used for recording sales transactions. They fall under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. The specific HSN heading for these is 8470: “Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, cash registers, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device.” The relevant HSN code is 847050 for “Cash registers.”
Therefore, when dealing with a “register,” it is imperative to identify its exact nature before assigning an HSN code.
The GST Rate for “Register”
The GST rate for a “register” is determined by its specific HSN classification:
- For Paper-Based Registers (HSN 4820): These stationery items generally attract an 18% GST rate. This rate has been effective since July 1, 2017.
- For Time-Recording Registers (HSN 9106): These devices also generally attract an 18% GST rate. This rate became effective from November 15, 2017.
- For Cash Registers (HSN 847050): Cash registers are subject to an 18% GST rate. This rate has been effective since July 1, 2017.
In summary, regardless of the type of “register” you are dealing with – be it a paper notebook, a time-recording machine, or a cash register – the prevailing GST rate appears to be a consistent 18% as per the provided data.
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