Xerox copy HSN Code

Understanding the Xerox Copy HSN Code

In the world of GST, even a seemingly simple service like making a Xerox copy has a specific classification. The HSN code for a “Xerox copy” can be a bit confusing because it involves both the machine and the paper used. However, the data helps clarify the classification. The key is to distinguish between the service of making a copy, the machine that makes it, and the paper that is used.

Classify the Paper for Your Copies

The paper used for photocopying is a product classified under Chapter 48, which covers “paper or paperboard.”

• Copying Paper: The data shows various HSN codes for different types of copying paper, including “Carbon-Paper, Self-Copy Paper And Other Copying Or Transfer Papers.” HSN code 4816 and its sub-codes, such as 48161000 for carbon paper and 48162090 for self-copy paper, are all taxed at 18% GST.
• Duplicating Paper: The data also lists HSN code 48162010 for “Duplicating Paper, Cut To Size” with an 18% GST rate.

Classify the Photocopying Machine

The machine that produces the copy is a type of machinery and is classified under Chapter 84.

• Copying Machines: The data provided shows HSN code 8443 for “Other Printers, Copying Machines And Facsimile Machines.” This broad category is taxed at 18% GST.
• Photocopying Apparatus: A more specific classification for photocopying apparatus is found under Chapter 90, which covers “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus.” The data shows that “Electrostatic Photocopying Apparatus” under HSN 9009 has a 0% GST rate. This is a key distinction to note. It’s essential to understand that this zero-rated HSN code applies to the machine itself, not the service or paper.

Know the HSN Code for the Service

The data doesn’t explicitly mention a separate HSN code for the service of making a Xerox copy. However, based on the GST framework, a service is classified using a different system called the Services Accounting Code (SAC). A photocopying service would fall under “Printing and reproduction services of recorded media, on a fee or contract basis,” with SAC codes generally under 9989. This service is typically taxed at 18% GST.

Understand the Overall Picture

When you get a Xerox copy, you are essentially receiving a service that uses a machine and paper.

• Paper: The paper is a product with an HSN code (e.g., 4816) and an 18% GST rate.
• Machine: The machine itself has an HSN code, and some specific types of photocopying machines have a 0% GST rate (HSN 9009), while a general printer/copier machine has an 18% GST rate (HSN 8443).
• Service: The act of making the copy is a service, which is generally taxed at 18%.

The data provided shows that both the photocopying paper and the copying machine are subject to GST, and for the service, the rate would be based on the SAC code.