Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment
Under the Harmonized System of Nomenclature (HSN), the code 8304 specifically identifies filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.
"Classifying filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Metal Products category. AasanKhata automatically monitors these shifts for you."