Signage board HSN Code

Understanding Signage Board HSN Codes for GST

Signage boards are ubiquitous, guiding us, advertising to us, and informing us everywhere we look. From illuminated storefront signs to simple directional placards, these essential items come in a vast array of materials and designs. For businesses dealing with signage boards in India, understanding the correct Harmonized System of Nomenclature (HSN) code and the associated Goods and Services Tax (GST) rates is crucial for accurate invoicing and compliance.

However, there isn’t one single HSN code for all signage boards. Their classification largely depends on two key factors: their material composition and whether they are illuminated or not.

Classifying Signage Boards by Type

The HSN system is highly specific, and signage boards can fall under several chapters depending on their characteristics.

Illuminated Signage Boards

When a signage board incorporates a permanently fixed light source, it falls under Chapter 94: Furniture; bedding… lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building.

• 94056090: Lamps And Lighting Fittings Including Searchlights And Spotlights And Parts Thereof, Not Elsewhere Specified Or Included; Illuminated Signs, Illuminated Name-Plates And The Like, Having A Permanently Fixed Light Source, And Parts Thereof Not Elsewhere Spe
  • This HSN code specifically covers illuminated signs, name-plates, and similar articles that have a permanently fixed light source. The GST rate for goods under this code is 18%, effective from November 15, 2017 (with an initial effective date of July 1, 2017). This is a common code for LED display boards, glow signs, and other lit signage.
  • Note: The data also mentions “9405 omitted” for “Led (Light Emitting Diode) Driver And Mcpcb (Metal Core Printed Circuit Board)” effective from 01/07/2017. This indicates that while parts for LED lighting might be under 9405, the complete illuminated signage board containing a fixed light source would fall under 94056090.

Non-Illuminated Signage Boards (Based on Material)

For signage boards that do not have a fixed light source, their HSN classification shifts to the material from which they are predominantly made.

Metal Signage Boards

If the signage board is made of base metal (e.g., iron, steel, aluminum, brass), it would typically fall under Chapter 83: Miscellaneous articles of base metal.

• 83100090: Sign-Plates, Name-Plates, Address-Plates And Similar Plates, Numbers, Letters And Other Symbols, Of Base Metal, Excluding Those Of Heading 9405 – Other
  • This is a broad category for non-illuminated sign plates of base metal. The GST rate for this HSN code is 18%, effective from November 15, 2017 (where 18% replaced a previous 28% rate).
• 83100010: Sign-Plates, Name-Plates, Address-Plates And Similar Plates, Numbers, Letters And Other Symbols, Of Base Metal, Excluding Those Of Heading 9405 – Enamel Iron Signboard
  • A more specific HSN for enamel iron signboards, also at 18% GST.

Plastic Signage Boards

Signage boards predominantly made of plastics would fall under Chapter 39: Plastics and articles thereof.

• 39199090: Self – Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls – Other : Other
  • While this specifically mentions self-adhesive items, plain plastic sheets used for signage might be classified under other subheadings within Chapter 39 like those for “other articles of plastics” (e.g., 39269099) or specific plastic sheet types (3920). The GST rate for these is typically 18%.

Wooden Signage Boards

Signage boards made primarily of wood or wood-based materials come under Chapter 44: Wood and articles of wood; wood charcoal.

• 441118% (Various HSNs): The data provides several HSNs within 4411 (e.g., 441118, 44119219, 44112910, 44119930) for Fibre Board (MDF, insulation board), as well as 44103130, 44103190, 44109099 for Particle Board. 44122340, 44122310 relate to Plywood. These generally carry an 18% GST rate, effective from November 15, 2017. For finished wooden signage, 44219090 (“Other articles of wood”) is also a relevant HSN, typically at 12% GST, but can vary.

Other Apparatus with Signaling Functions

Some electronic apparatus that provide visual signaling but are distinct from a typical “signage board” might fall under Chapter 85: Electrical machinery and equipment and parts thereof.

• 85318000: Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Other Apparatus
  • This code covers various electrical visual signaling devices, which might include certain types of indicator panels or display units. The GST rate is 18%, effective from November 15, 2017.

It’s critical for businesses to correctly identify the primary material and whether the sign is illuminated to ensure accurate HSN classification and GST payment. Always refer to the latest GST notifications from the Central Board of Indirect Taxes and Customs (CBIC) for the most definitive information.