--- title: "HSN Code for Filing Cabinets and Desk Equipment of Base Metal | HSN 83040000 GST Rate" description: "Find HSN and GST Rates for 83040000 related to Filing Cabinets and Desk Equipment of Base Metal with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-83040000/" --- # HSN Code 83040000: Filing Cabinets and Desk Equipment of Base Metal - [Section 15: Guide to HSN Section 15](https://busy.in/hsn/section-15/) - [Chapter 83: Miscellaneous Base Metal Articles](https://busy.in/hsn/chapter-83/) - [Sub-chapter 8304: Metal Office Equipment](https://busy.in/hsn/sub-chapter-8304/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Filing, cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 83040000 ? It includes Other, Including Parts | Clips ### How should mixed supplies be billed when Filing Cabinets and Desk Equipment of Base Metal is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Filing Cabinets and Desk Equipment of Base Metal; Nil for exempt items if applicable). ### Any common misclassification issue with Filing Cabinets and Desk Equipment of Base Metal? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Filing Cabinets and Desk Equipment of Base Metal? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Can we claim ITC on inputs used to trade Filing Cabinets and Desk Equipment of Base Metal? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Filing Cabinets and Desk Equipment of Base Metal? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ## India's trade performance: HSN Code 83040000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−17.25% YoY) — 0.0001% of India's total exports - Imports: ₹8 Cr (+22.72% YoY) — 0.0001% of India's total imports - Trade balance: −₹6 Cr (Deficit); surplus rank #8681 of 12657 HSN codes - Share of Sub-Chapter 8304: 100.00% of its exports; import side 100.00% - Rank within Sub-Chapter 8304: #1 of 1 by export value; import-side #1 ### Key metrics - Export CAGR: 1.41% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7554 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +36.73% in FY 2021-22 - Contribution to Sub-Ch. 8304: 100.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 83040000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8304 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8304 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.94 | 0.0001% | — | 100.00% | 14.22 | 0.0004% | — | 100.00% | −12.28 | #6981 | | FY 2019-20 | 1.94 | 0.0001% | 0.00% | 100.00% | 10.80 | 0.0003% | −24.05% | 100.00% | −8.86 | #6962 | | FY 2020-21 | 2.45 | 0.0001% | +26.29% | 100.00% | 7.71 | 0.0003% | −28.61% | 100.00% | −5.26 | #6749 | | FY 2021-22 | 3.35 | 0.0001% | +36.73% | 100.00% | 10.93 | 0.0002% | +41.76% | 100.00% | −7.58 | #6799 | | FY 2022-23 | 3.03 | 0.0001% | −9.55% | 100.00% | 11.29 | 0.0002% | +3.29% | 100.00% | −8.26 | #6992 | | FY 2023-24 | 2.55 | 0.0001% | −15.84% | 100.00% | 6.25 | 0.0001% | −44.64% | 100.00% | −3.70 | #7310 | | FY 2024-25 | 2.11 | 0.0001% | −17.25% | 100.00% | 7.67 | 0.0001% | +22.72% | 100.00% | −5.56 | #7554 | - CAGR (7-year): exports 1.41%/yr, imports -9.78%/yr (consistently Deficit) ## Key trade insights: HSN Code 83040000 export-import analysis ### Consistent export growth: 1.41% CAGR over 7 years India's exports under HSN Code 83040000 have grown at a compound annual rate of 1.41% over 7 fiscal years, rising from ₹1.94 Crore in FY 2018-19 to ₹2.11 Crore in FY 2024-25. ### HSN Code 83040000 ranked #7554 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 83040000 ranks #7554 out of 12657 HSN codes by total export value. Within Sub-Chapter 8304, it ranks #1 of 1. By trade surplus, it ranks #8681 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 83040000 exports The strongest single-year export movement for HSN Code 83040000 was recorded in FY 2021-22, when exports surged by 36.73% over the prior year. ### India records a trade deficit of ₹5.56 Crore in HSN Code 83040000 goods In FY 2024-25, India's imports of ₹7.67 Cr exceeded exports of ₹2.11 Cr, resulting in a trade deficit of ₹5.56 Crore — ranking #8681 of 12657 by surplus magnitude. ### Import growth of -9.78% CAGR signals stable import dependency for Filing Cabinets and Desk Equipment of Base Metal India's imports under HSN Code 83040000 have grown at -9.78% CAGR, reaching ₹7.67 Crore in FY 2024-25. ### HSN Code 83040000 contributes 100.00% of Sub-Chapter 8304 exports — ranked #1 Among the 1 HSN codes under Sub-Chapter 8304, HSN Code 83040000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1). ## Related HSN Codes in Sub-Chapter 8304 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 83040000: Filing Cabinets and Desk Equipment of Base Metal (this hsn code) | ₹2 Cr |