Tag HSN Code

Untangling the Tag HSN Code: A Guide to GST Classification

Tags are ubiquitous, from the price tags on clothing to the RFID tags tracking inventory. Given their diverse applications and materials, understanding the correct Harmonized System Nomenclature (HSN) code and associated Goods and Services Tax (GST) rates for “tags” can be a nuanced task. This blog post will help clarify the HSN codes for various types of tags based on the provided data.

Identifying the HSN Code for Different Tag Types

The term “tag” is quite broad, and its HSN classification depends heavily on the material it’s made from and its primary function. Based on the provided data, we can identify a few key categories for tags:

• Paper Tags: These are the most straightforward. “Paper Tags” are explicitly mentioned under Chapter 48, “Paper and paperboard; articles of paper pulp, of paper or of paperboard.”
  • The HSN code for “Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Printed : Paper Tags” is 48211010.
• Indexing Tags and Similar Office Articles of Base Metal: If a “tag” refers to an indexing tag or similar office article made of base metal, it falls under Chapter 83, “Miscellaneous articles of base metal.”
  • The HSN code for “Fittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal” is broadly 8305.
  • More specifically, “Indexing Tags And Similar Office Articles, Of Base Metal – Other, Including Parts: Pins” is 83059010.
  • General “Other, Including Parts: Other” under the same heading is 83059090.
• Proximity Cards and Tags (Electronic): Modern “tags” often refer to electronic devices like RFID tags or NFC tags. These are classified under Chapter 85, “Electrical machinery and equipment and parts thereof.”
  • The HSN code for “Proximity Card And Tags” is 85437011.
  • A broader category for “Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus: Proximity Cards And Tags” is 85438100.

It’s clear that the material and function dictate the HSN chapter and specific code for any item referred to as a “tag.”

Understanding the GST Rate for Tags

Regardless of their material or specific HSN code, all the “tag” categories identified in the provided data are subject to an 18% GST rate.

• Paper Tags (48211010): The 18% GST rate has been effective from July 1, 2017.
• Base Metal Indexing Tags (8305, 83059010, 83059090): The 18% GST rate became effective from November 15, 2017, with an earlier effective date of October 13, 2017.
• Electronic Proximity Tags (85437011, 85438100): The 18% GST rate has been effective from July 1, 2017.

This consistent 18% GST rate simplifies the taxation aspect for various types of tags, despite their differing HSN classifications.