Register HSN Code: Classification for Electronic and Cash Registers
Registers such as electronic registers and cash registers are widely used in shops, offices and supermarkets to record sales and issue bills. Under GST, these machines are treated as office machines and fall under specific HSN codes.
Correct HSN code for register products helps businesses claim input tax credit on capital purchases and also show the right details in fixed asset registers, invoices and GST returns.
Book A Demo
Register HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 10 |
| Section Title | Guide to HSN Section 10 |
| Section Description | PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD & ARTICLES THEREOF |
| Chapter | |
|---|---|
| Chapter No | 48 |
| Chapter Title | Paper and paperboard; articles of paper pulp of paper or of paperboard |
| Chapter Description | Paper and paperboard; articles of paper pulp of paper or of paperboard |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 4820 | Stationery items | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 48201010 | Registers/Account Books | 18% |
| 48201020 | Letter Pads | 18% |
| 48201090 | Other Registers, Account Books, Diaries, and Articles | 18% |
| 48202000 | Exercise books | 12% |
| 48203000 | Binders, folders and covers | 18% |
| 48204000 | Manifold business forms | 18% |
| 48205000 | Albums for samples or for collections | 18% |
| 48209010 | Other |Blotting Papers Cut To Size | 18% |
| 48209090 | Other stationery articles of paper or paperboard | 18% |
* GST rates may vary based on the latest GST notifications and amendments
What is the HSN Code for Registers?
Electronic cash registers, point of sale billing machines and similar devices are normally classified under the heading 84705000. This heading covers cash registers and similar machines which record sales, print bills and store transaction data.
Simple paper based registers, like accounting registers or notebooks, are different and fall under the paper products chapter. In this guide we focus on electronic and cash registers that function as machines.
How Electronic and Cash Registers Are Classified under HSN
Electronic registers used in retail outlets, restaurants and small shops are usually treated as cash registers under 84705000. The same heading is used whether the device is a compact billing machine or a full point of sale machine with a small screen and printer.
If the register is part of a larger computer system where the main function is that of a computer, it may fall under the general computer heading. For standalone billing machines, the cash register HSN code is usually appropriate.
The HSN Code for Billing Registers
Billing registers which are essentially cash registers with added features like barcode scanning, card payment integration or GST invoice formats still fall in the same heading for cash registers. Additional features do not normally change the HSN classification.
Businesses should ensure that the purchase invoice clearly mentions the make, model and description of the machine along with the HSN code, so that there is no confusion later when claiming input tax credit or selling the old machine as scrap.
GST on Register Products
Electronic and cash registers covered under heading 84705000 generally attract 18% GST. This rate applies whether the machine is used in a small retail shop or a large supermarket chain.
Dealers and resellers of such machines should charge GST at the applicable rate, mention the correct HSN code on invoices and show the same details consistently while filing GSTR 1, GSTR 3B and annual returns.
