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Verified Category: Metal Products

HSN Code 8305

Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base

Current GST Rate
18%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8305 specifically identifies fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 8305 on all Tax Invoices for fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base
  • 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 8305

"Classifying fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base 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."