HSN Code 8305
Fittings for loose-leaf binders or files, letter clips
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
GST rate
18%
Codes under 8305
| Code | Description | GST rate |
|---|---|---|
| 8305 10 | Fittings for loose-leaf binders or files | 18% |
| 8305 20 | Staples in strips | 18% |
| 8305 90 | Other, including parts: | 18% |
| 8305 90 10 | Pins (other than those of heading 7317) | 18% |
| 8305 90 20 | Clips | 18% |
← Chapter 83: Locks, fittings and other base metal articles
Related HSN codes
8306Bells, gongs and the like, non-electric, of base metal8304Filing, cabinets, card-index cabinets, paper trays, paper8307Flexible tubing of base metal, with or without fittings8303Armoured or reinforced safes, strong-boxes and doors8308Clasps, frames with clasps, buckles, buckle clasps, hooks8302Base metal mountings, fittings and similar articles
Frequently Asked Questions
What is the HSN code for fittings for loose-leaf binders or files, letter clips?
The HSN code for fittings for loose-leaf binders or files, letter clips is 8305, under Chapter 83 (Locks, fittings and other base metal articles).
What is the GST rate on fittings for loose-leaf binders or files, letter clips?
Fittings for loose-leaf binders or files, letter clips is taxed at 18% GST under HSN code 8305.
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.