GST rates and HSN code for Spring file.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of iron or steel | Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel – Threaded Articles | 7318 | 18% | – | 01/07/2017 | – |
| Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel – Threaded Articles : Coach Screws : Other | 73181190 | 18% | – | 01/07/2017 | – | |
| Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel – Threaded Articles : Other | 73181900 | 18% | – | 01/07/2017 | – | |
| Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel – Threaded Articles : Self-Tapping Screws | 73181400 | 18% | – | 01/07/2017 | – | |
| Iron and steel | Wire Of Other Alloy Steel – Other : Wire (Excluding Wire Type Lead), Spring, High Tensile, Hardened And Tempered Wires, Not Insulated : Crimped Wire | 72299070 | 18% | – | 01/07/2017 | – |
| Wire Of Other Alloy Steel – Other : Wire (Excluding Wire Type Lead), Spring, High Tensile, Hardened And Tempered Wires, Not Insulated : Spring Wire | 72299032 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Other Alloy Steel, Of A Width Of Less Than 600 Mm – Other: Other : Hoops And Strips : Of Spring Steel, Other Than Skelp | 72269953 | 18% | – | 01/07/2017 | – | |
| Other Bars And Rods Of Iron Or Non-Alloy Steel, Not Further Worked Than Forged, Hot-Rolled, Hot-Drawn Or Hot-Extruded, But Including Those Twisted After Rolling – Other : Other : Of Spring Steel Quality | 72149910 | 18% | – | 01/07/2017 | – | |
| Bars And Rods, Hot-Rolled, In Irregularly Wound Coils, Of Other Alloy Steel – Other : Valve Spring Steel Quality | 72279010 | 18% | – | 01/07/2017 | – | |
| Wire Of Other Alloy Steel – Other : Wire (Excluding Wire Type Lead), Spring, High Tensile, Hardened And Tempered Wires, Not Insulated : Other | 72299090 | 18% | – | 01/07/2017 | – | |
| Semi-Finished Products Of Iron Or Non-Alloy Steel – Containing By Weight 0.25% Or More Of Carbon : Spring Steel Quality | 72072020 | 18% | – | 01/07/2017 | – | |
| Other Bars And Rods Of Iron Or Non-Alloy Steel, Not Further Worked Than Forged, Hot-Rolled, Hot-Drawn Or Hot-Extruded, But Including Those Twisted After Rolling – Forged : Spring Steel Quality | 72141010 | 18% | – | 01/07/2017 | – | |
| (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 | – | |
| Copper and articles thereof | Nails, Tacks, Drawing Pins, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Copper Or Of Iron Or Steel With Heads Of Copper; Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotterpins, Washers (Including Spring Washers) And Similar | 74152100 | 18% | – | 01/07/2017 | – |
| Nails, Tacks, Drawing Pins, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Copper Or Of Iron Or Steel With Heads Of Copper; Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotterpins, Washers (Including Spring Washers) And Similar | 74153310 | 18% | – | 01/07/2017 | – | |
| Nails, Tacks, Drawing Pins, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Copper Or Of Iron Or Steel With Heads Of Copper; Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotterpins, Washers (Including Spring Washers) And Similar | 74153910 | 18% | – | 01/07/2017 | – | |
| Arms and ammunition; parts and accessories thereof | Other Arms (For Example, Spring, Air Or Gas Guns And Pistols, Truncheons), Excluding Those Of Heading 9307 | 9304 | 18% | – | 01/07/2017 | – |
| Other Arms (For Example, Spring, Air Or Gas Guns And Pistols, Truncheons), Excluding Those Of Heading 9307 | 93040000 | 18% | – | 01/07/2017 | – |
Spring files are a staple in offices, schools, and homes for organizing and storing documents. While the term “spring file” might conjure images of the metallic spring mechanism, for GST purposes in India, the classification primarily depends on the file’s main material and its overall function as a stationery item.
The Harmonized System of Nomenclature (HSN) aims to standardize product classification globally. For spring files, the most common and relevant HSN code falls under Chapter 48, which covers “Paper and paperboard; articles of paper pulp, of paper or of paperboard.” Specifically, spring files are typically classified under HSN heading 4820.
HSN 4820 broadly encompasses “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; albums for samples or for.”
Within this heading, the most direct HSN sub-code for a standard spring file made predominantly of paper or paperboard is 48203000, which specifically refers to “Binders (other than book covers), folders and file covers.”
The Goods and Services Tax (GST) rate for spring files under HSN 48203000 is generally 12%. This rate has been in effect since July 1, 2017, the nationwide implementation of GST. While the data provided also shows various HSN codes related to “spring” in different contexts (like spring steel or spring washers), these refer to the component “spring” itself or items where a spring is a functional part, not the complete stationery “spring file.”
It’s important for businesses to correctly identify whether their “spring file” is primarily a paper-based stationery item to apply the accurate GST rate.
Spring files are primarily classified under HSN Chapter 48, which covers paper and paperboard articles.
The most common HSN code for a standard spring file made of paper or paperboard is 48203000.
The GST rate for spring files under HSN 48203000 is typically 12%.
While many items under HSN 4820, including spring files, are at 12%, some specific paper-based stationery items within this chapter might attract an 18% GST rate depending on their specific nature and detailed classification.
Yes, if a spring file is predominantly made of plastic, its HSN code would likely fall under Chapter 39 (Plastics and articles thereof), such as certain sub-codes of 3926 for office supplies of plastic.
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