Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 7310 specifically identifies mathematical boxes, geometry boxes and colour boxes for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 7310 on all Tax Invoices for mathematical boxes, geometry boxes and colour boxes
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 7310

"Classifying mathematical boxes, geometry boxes and colour boxes correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Iron & Steel Products category. AasanKhata automatically monitors these shifts for you."