Tablet HSN Code

Understanding the “Tablet” HSN Code

The term “Tablet” can refer to a surprisingly diverse range of products, from modern electronic devices to compressed forms of various substances. For businesses in India, accurately identifying the HSN (Harmonized System of Nomenclature) code for a “Tablet” product is crucial for correct GST (Goods and Services Tax) application and compliance. The provided data, interestingly, focuses on “tablets” as a form rather than as an electronic gadget.

Let’s explore the various classifications of “Tablet” found in the data and clarify how to approach the HSN code for electronic tablets, which are conspicuously absent from this specific dataset.

Understanding “Tablet” in its Physical Forms

The data primarily presents “Tablet” as a compacted or molded shape for certain goods.

• Chapter 31: Fertilizers
  • This chapter contains several entries for “Mineral Or Chemical Fertilisers…in Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg.”
  • HSN codes like 31059010 (Other: Mineral), 31056000 (Mineral Or Chemi[cal]), and 31054000 (Ammonium Dihydro) specifically mention “tablets” for fertilizers.
  • The GST rate for these fertilizer tablets is consistently 5%. This reflects the government’s aim to keep essential agricultural inputs affordable.
  • However, some broader entries like 3105 simply for “Mineral Or Chemical Fertilisers…in Tablets Or Similar Forms…” can attract 18% GST if they are “clearly not to be used as fertilizers” or other specified categories. This highlights the importance of specific end-use or composition.
• Chapter 09: Coffee, tea, mate and spices
  • Under “Tea, Whether Or Not Flavoured,” HSN 09024050 specifically mentions “Black Tea, Agglomerated In Forms Such As Ball, Brick And Tablets.”
  • Tea in tablet form carries a 5% GST rate.
• Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
  • HSN 3213 covers “Artists, Students Or Signboard Painters Colours, Modifiying Tints, Amusement Colours And The Like, In Tablets, Tubes, Jars, Bottles, Pans Or In Similar Forms Or Packings.”
  • These color tablets attract an 18% GST rate.
• Chapter 95: Toys, games and sports requisites; parts and accessories thereof
  • Interestingly, the data also contains numerous entries for “Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games.” None of these HSN codes (e.g., 95062900, 95067000, 95066220, etc.) are for “tablets” as a product, but rather for sporting goods. They all have an 18% GST rate. This section seems to be a misinterpretation of “Tablet” in the context of the initial data request.

The Missing “Electronic Tablet” HSN Code

It’s crucial to address that the provided data does not contain any HSN codes for electronic tablets (like an iPad or Android tablet). Electronic tablets are sophisticated computing devices.

For electronic tablets, the relevant HSN chapter is typically Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof, specifically under:

• 8471: Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.
  • Electronic tablets usually fall under 84713010 (Personal Computer) or a broader 84713090 (Other portable digital automatic data processing machines), as they are considered portable automatic data processing machines.
  • The GST rate for electronic tablets (like PCs and laptops) is generally 18%.

GST Rates for “Tablets”: Varies by Product

Based on the provided data and common HSN classifications:

• Fertilizer Tablets & Tea Tablets: 5% GST
• Artist/Painters’ Color Tablets: 18% GST
• Electronic Tablets (not in data, but commonly known): 18% GST

This wide variation highlights that the term “Tablet” as a product HSN code is entirely dependent on its nature and primary function.