Stapler machine HSN Code

Understand the Stapler Machine HSN Code

Stapler machines, whether for office, industrial, or construction use, are fundamental tools for fastening materials together. For businesses involved in the manufacturing, import, or sale of these devices, accurately determining their HSN (Harmonized System of Nomenclature) code is crucial for proper GST (Goods and Services Tax) compliance in India. The HSN system provides a globally standardized method for classifying products, ensuring clarity in trade and taxation.

The provided data clearly guides us to the HSN classification of stapler machines, placing them within the broader category of office machinery.

Stapler Machines in the HSN System

Stapler machines, particularly those used for office purposes, are primarily classified under Chapter 84 of the HSN, which covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” This broad chapter is the appropriate home for various types of machinery, including office machines.

Specifically, office stapling machines fall under HSN Heading 8472: “Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines).”

The most direct HSN code for a stapling machine within this context is:

• 84729010 (18% GST): This code specifically designates “Perforating Or Stapling Machines” as part of “Other Office Machines.” This covers standard desk staplers, heavy-duty office staplers, and likely electric staplers designed for office use.

The GST rate for stapler machines under this classification is 18%, and this rate became effective on November 15, 2017 (with an initial effective date of July 1, 2017 for the broader category).

Distinguishing Other “Machine” or “Stapling” Related HSN Codes

The provided data contains numerous other HSN codes related to various types of “machines” or processes that might involve “stapling” in a broader sense, but are distinct from office stapler machines:

• Machinery for Preparing Printing Plates (84425050 – 18% GST): This refers to machinery used in the printing industry, not general office staplers.
• Sewing Machines (84523010, 84522120 – 12% GST): These are for stitching fabrics and have their own distinct classification and a lower GST rate.
• Weighing Machinery (84233000 – 18% GST): This is for scales and weighing devices.
• Flour Mill Machine (84378010 – 18% GST): This is machinery for processing cereals.
• Machine-Tools (various HSNs under 8460, 8459, 8462, 8461, 8465 – all 18% GST): These refer to industrial machine tools for working metal, wood, or other hard materials by various processes like grinding, drilling, pressing, or even “Machines For Nailing, Stapling, Glueing Or Otherwise Assembling” (84659300). While this last code explicitly mentions “stapling,” it refers to industrial woodworking or similar machines, not typical office staplers.
• Pulley Tackle and Hoists (84251910 – 18% GST): This covers lifting machinery.
• Hand Tools (82057000, 82055910 – 18% GST): These are general hand tools, which might include manual stapling pliers if they are considered “hand tools” not specifically covered as “office machines.”
• Interchangeable Tools for Machine-Tools (82074090 – 18% GST): This covers parts for industrial machines, not standalone staplers.

Therefore, for the common office stapler machine, the most appropriate HSN code is firmly established under Chapter 84 as an “Other Office Machine.”