Q3HSN Code 8304
Filing, cabinets, card-index cabinets, paper trays, paper
Filing, cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9402
GST rate
18%
Codes under 8304
| Code | Description | GST rate |
|---|---|---|
| 8304 00 | Filing, cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9402 | 18% |
| 8304 00 00 | Filing, cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 | 18% |
← Chapter 83: Locks, fittings and other base metal articles
Related HSN codes
8305Fittings for loose-leaf binders or files, letter clips8303Armoured or reinforced safes, strong-boxes and doors8306Bells, gongs and the like, non-electric, of base metal8302Base metal mountings, fittings and similar articles8307Flexible tubing of base metal, with or without fittings8301Padlocks and locks
Frequently Asked Questions
What is the HSN code for filing, cabinets, card-index cabinets, paper trays, paper?
The HSN code for filing, cabinets, card-index cabinets, paper trays, paper is 8304, under Chapter 83 (Locks, fittings and other base metal articles).
What is the GST rate on filing, cabinets, card-index cabinets, paper trays, paper?
Filing, cabinets, card-index cabinets, paper trays, paper is taxed at 18% GST under HSN code 8304.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.