Toner cartridge HSN Code
GST rates and HSN code for Toner cartridge.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Arms and ammunition; parts and accessories thereof | Bombs , Grenades, Torpedoes, Mines, Missiles, And Similar Munitions Of War And Parts Thereof; Cartridges And Other Ammunition And Projectiles And Parts Thereof, Including Shot And Cartridge Wads – Shotgun Cartridges And Parts Thereof; Air Gun Pellets: Oth | 93062900 | 18% | – | 01/07/2017 | – |
| Bombs , Grenades, Torpedoes, Mines, Missiles, And Similar Munitions Of War And Parts Thereof; Cartridges And Other Ammunition And Projectiles And Parts Thereof, Including Shot And Cartridge Wads – Shotgun Cartridges And Parts Thereof; Air Gun Pellets: Car | 93062100 | 18% | – | 01/07/2017 | – | |
| Bombs , Grenades, Torpedoes, Mines, Missiles, And Similar Munitions Of War And Parts Thereof; Cartridges And Other Ammunition And Projectiles And Parts Thereof, Including Shot And Cartridge Wads – Shotgun Cartridges And Parts Thereof; Air Gun Pellets | 9306 | 18% | – | 01/07/2017 | – | |
| Bombs , Grenades, Torpedoes, Mines, Missiles, And Similar Munitions Of War And Parts Thereof; Cartridges And Other Ammunition And Projectiles And Parts Thereof, Including Shot And Cartridge Wads Other | 93069000 | 18% | – | 01/07/2017 | – | |
| Bombs , Grenades, Torpedoes, Mines, Missiles, And Similar Munitions Of War And Parts Thereof; Cartridges And Other Ammunition And Projectiles And Parts Thereof, Including Shot And Cartridge Wads Cartridges For Riveting Or Similar Tools Or For Captive-Bolt | 93061000 | 18% | – | 01/07/2017 | – | |
| Bombs , Grenades, Torpedoes, Mines, Missiles, And Similar Munitions Of War And Parts Thereof; Cartridges And Other Ammunition And Projectiles And Parts Thereof, Including Shot And Cartridge Wads Other Cartridges And Parts Thereof | 93063000 | 18% | – | 01/07/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Cartridge Tape | 85234140 | 18% | – | 01/07/2017 | – |
| Prepared Unrecorded Media For Sound Recording Or Similar Recording Of Other Phenomena, Other Than Products Of Chapter 37 – Other: Cartridge Tape | 85239020 | 18% | – | 01/07/2017 | – | |
| Cartridge Tape | 85234960 | 18% | – | 01/07/2017 | – | |
| Parts And Accessories Suitable For Use Solely Or Principally With The Apparatus Of Headings 8519 To 8521Pick-Up Cartridges | 85221000 | 18% | – | 15/11/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Automatic Data Processing Machines And Units Thereof; Magnetic Or Optical Readers, Machines For Transcribing Data On To Data Media In Coded Form And Machines For Processing Such Data, Not Elsewhere Specified Or Included – Storage Units: Cartridge Tape Dri | 84717050 | 18% | – | 01/07/2017 | – |
| Parts And Accessories (Other Than Covers, Carrying Cases And The Like) Suitable For Use Solely Or Principally With Machines Of Headings 8469 To 8472 – Parts And Accessories Of The Machines Of Heading 8471: Ink Cartridges With Print Head Assembly | 84733050 | 18% | – | 01/07/2017 | – | |
| Nuclear Reactors; Fuel Elements (Cartridges), Non-Irradiated, For Nuclear Reactors; Machinery And Apparatus For Isotopic Separation Nuclear Reactors | 84011000 | 18% | – | 01/07/2017 | – | |
| Nuclear Reactors; Fuel Elements (Cartridges), Non-Irradiated, For Nuclear Reactors; Machinery And Apparatus For Isotopic Separation Fuel Elements (Cartridges), Non-Irradiated | 84013000 | 18% | – | 01/07/2017 | – | |
| Nuclear Reactors; Fuel Elements (Cartridges), Non-Irradiated, For Nuclear Reactors; Machinery And Apparatus For Isotopic Separation Machinery And Apparatus For Isotopic Separation, And Parts Thereof | 84012000 | 18% | – | 01/07/2017 | – | |
| Miscellaneous manufactured articles | Typewriter Or Similar Ribbons, Inked Or Otherwise Prepared For Giving Impressions, Whether Or Not On Spools Or In Cartridges; Ink-Pads, Whether Or Not Inked, With Or Without Boxes – Ink-Pads | 96122000 | 18% | – | 01/07/2017 | – |
| Typewriter Or Similar Ribbons, Inked Or Otherwise Prepared For Giving Impressions, Whether Or Not On Spools Or In Cartridges; Ink-Pads, Whether Or Not Inked, With Or Without Boxes – Ribbons: Ribbon For Typewriters, Other Than Electronic And Similar Machin | 96121020 | 18% | – | 01/07/2017 | – | |
| Typewriter Or Similar Ribbons, Inked Or Otherwise Prepared For Giving Impressions, Whether Or Not On Spools Or In Cartridges; Ink-Pads, Whether Or Not Inked, With Or Without Boxes – Ribbons: Computer Printer Ribbon | 96121010 | 18% | – | 01/07/2017 | – | |
| Typewriter Or Similar Ribbons, Inked Or Otherwise Prepared For Giving Impressions, Whether Or Not On Spools Or In Cartridges; Ink-Pads, Whether Or Not Inked, With Or Without Boxes – Ribbons: Other | 96121090 | 18% | – | 01/07/2017 | – | |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Radioactive Chemical Elements And Radioactive Isotopes (Including The Fissile Or Fertile Chemical Elements And Isotopes) And Their Compounds; Mixtures And Residues Containing These Products – Spent (Irradiated) Fuel Elements (Cartridges) Of Nuclear Reacto | 28445000 | 18% | – | 01/07/2017 | – |
Understanding Toner Cartridge HSN Codes
In today’s digital age, printers are ubiquitous, and with them, the need for toner cartridges. For businesses manufacturing, importing, or selling these essential consumables, accurately identifying the Harmonized System of Nomenclature (HSN) code for toner cartridges is crucial for seamless Goods and Services Tax (GST) compliance in India.
The HSN system provides a globally recognized classification for traded products, ensuring uniformity in customs and taxation worldwide. While the term “cartridge” appears in many contexts (from ammunition to nuclear fuel), “toner cartridge” specifically refers to the container holding toner powder for laser printers and photocopiers.
The Toner Cartridge HSN Code
Based on the provided data, the HSN classification for “toner cartridge” falls under a chapter that might seem counter-intuitive at first glance: Chapter 96: “Miscellaneous manufactured articles.” This chapter often serves as a residual category for manufactured goods not specifically covered elsewhere.
Within this chapter, toner cartridges are grouped with other items related to giving impressions, such as typewriter ribbons and ink-pads.
Here’s the breakdown:
- Typewriter Or Similar Ribbons, Inked Or Otherwise Prepared For Giving Impressions, Whether Or Not On Spools Or In Cartridges; Ink-Pads, Whether Or Not Inked, With Or Without Boxes: This broad heading directly includes items “in cartridges” used for making impressions.
- While the data explicitly lists “Computer Printer Ribbon” (HSN 96121010), “Ribbon For Typewriters, Other Than Electronic And Similar Machin” (HSN 96121020), and “Other Ribbons” (HSN 96121090) within HSN 9612, the overarching description of HSN 9612 itself is critical. It covers items “in cartridges” prepared for “giving impressions.”
- Toner cartridges, being containers of a substance designed to create impressions (text and images) on paper via a printing device, directly align with this description. Therefore, a toner cartridge would fall under the general heading of HSN 9612 or its appropriate ‘other’ subheading.
- All items under HSN 9612 consistently attract an 18% GST rate.
It is vital to distinguish toner cartridges from other types of cartridges mentioned in the data, as they fall under entirely different HSN chapters and have different GST rates:
- Ammunition/Shotgun Cartridges (HSN 9306): These are for arms and ammunition and carry an 18% GST.
- Cartridge Tape (HSN 8523 or 8471): These refer to data storage media or drives for computers and audio/video equipment, also with an 18% GST.
- Pick-Up Cartridges (HSN 8522): These are parts for sound recording/reproducing apparatus and have an 18% GST.
- Ink Cartridges with Print Head Assembly (HSN 84733050): While related to printing, these are specifically ink cartridges with print head assemblies, classified as parts of automatic data processing machines, attracting an 18% GST. Toner cartridges (for laser printers) do not typically contain print head assemblies in the same way inkjet cartridges do.
- Fuel Elements (Cartridges) for Nuclear Reactors (HSN 8401): These are highly specialized items with an 18% GST.
The key differentiator for a toner cartridge is its purpose: holding toner for laser printing, falling under the “giving impressions” category within miscellaneous manufactured articles.
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