Cartridge HSN Code: Classification for Toner, Printer & Ink Cartridges
Printer cartridges are used in laser printers, inkjet printers, copiers and multifunction machines. Under GST, cartridges are treated as parts and accessories of printing machines and are classified under specific HSN codes. Correct HSN selection is important so that GST is charged properly and input tax credit is not blocked during GST return filing.
HSN Code and GST Rate for Cartridge Products
| Cartridge type | Typical HSN code | Typical GST rate |
|---|---|---|
| Toner cartridges for laser printers | 8443 | 18% |
| Inkjet printer cartridges with print head | 8443 | 18% |
| Ink cartridges without print head | 3215 | 18% |
| Other printer and copier cartridges | 8443 | 18% |
Note: The above HSN codes are general references. Actual classification may depend on whether the cartridge includes a print head, the composition of the ink or toner and the latest GST notifications.
What Is the HSN Code for Cartridges?
Most printer cartridges, including toner and inkjet cartridges, are treated as parts and accessories of printers and copiers. They are generally classified under HSN 8443, which covers printing machinery and related parts. Toner cartridges for laser printers and many inkjet cartridges with built in print heads are billed under this heading in regular trade practice.
Some ink cartridges that contain only ink without a print head can also be classified under HSN 3215, which covers printing ink. The correct choice depends on how the product is described in the invoice and tariff. As a simple rule, cartridges that function mainly as a replaceable ink container for a specific printer are normally kept under 8443.
Toner and Printer Cartridge Classification Under HSN
Toner cartridges used in laser printers are almost always classified as parts of printers under HSN 8443. The same heading applies for many printer and copier cartridges that are designed to fit a particular machine model. This helps businesses treat them as capital related consumables rather than general chemicals or inks.
Printer cartridges and toner cartridges are not usually given separate chapter headings but are placed under the same HSN as the printer, unless there is a clear description in the tariff that moves them to another heading. Dealers should describe the item clearly as a printer cartridge or toner cartridge for easy classification during GST assessment.
The HSN Code for Ink Cartridges
Ink cartridges can fall under HSN 8443 or 3215 depending on their design. When the cartridge includes a print head or is clearly treated as a printer part, 8443 is normally used. When the product is more like a general ink container that can be used in multiple machines, it may fall under printing ink heading 3215.
GST on both toner and ink cartridges is usually 18%. This rate applies on the taxable value shown on the invoice, whether the buyer is a business or consumer. B2B customers who use cartridges for their own taxable supplies can claim input tax credit subject to normal GST rules.
GST on Cartridge Products
Cartridge products supplied for domestic or office use, as well as for commercial printing houses, generally attract 18% GST. The GST law treats them as standard goods used for office and printing work. Different packaging, such as bulk packs or single units, does not usually change the GST rate, but it can sometimes influence the exact HSN sub heading.
Cartridges used in commercial printing presses, photo labs or industrial machines also follow the same HSN and GST structure. However, if the product is a special industrial ink with separate chemical properties, it may sometimes be placed under the chemicals or ink chapters.
As a Chartered Accountant with more than 8 years of experience, I have refined my skills in the field and developed a true passion for writing. I specialize in creating insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, I aim to share valuable insights that resonate with readers.
Frequently Asked Questions
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What is the HSN code for toner cartridges?
Toner cartridges are usually classified under HSN 8443 as parts and accessories of printers and copiers. This heading is used for most standard laser printer toner cartridges.
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Are printer cartridges and toner cartridges classified differently under HSN?
In practice, both printer cartridges and toner cartridges are generally kept under HSN 8443, unless the product is described mainly as printing ink. In that case, HSN 3215 may apply.
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How does GST apply to ink cartridges?
Ink cartridges usually attract 18% GST. This applies whether they are supplied as standalone cartridges or as part of a printer bundle, unless a special notification gives a different rate.
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Can cartridge products with different packaging have different HSN codes?
Packaging alone does not change the HSN code in most cases. However, retail packs, bulk packs and refill bottles may fall under different sub headings if their description matches different tariff entries.
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Are cartridges used for commercial purposes categorized separately?
Cartridges used for commercial printing are normally classified under the same HSN as cartridges used in offices. The purpose of use does not usually change the HSN but may affect contract terms and GST credit eligibility.