Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
HSNChapter 83 — Miscellaneous Metal Articles4-digit code
18% GST
HSN code 8305 is
a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal.
This code falls under Chapter 83
(Miscellaneous Metal Articles) of the Indian GST tariff.
The applicable GST rate is 18%
(CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 8305?
HSN 8305 refers to: Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal. It belongs to Chapter 83 (Miscellaneous Metal Articles) of the GST tariff.
What is the GST rate for HSN code 8305?
The GST rate for HSN code 8305 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is HSN code 8305 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 8305 belong to?
HSN code 8305 belongs to Chapter 83 of the GST tariff, which covers Miscellaneous Metal Articles.