Stapler Pin HSN Code: Classification for Office Stapler Pins
Stapler pins are a basic office and home stationery item. They are used every day in schools, offices, shops and even factories to bind paper documents. For GST compliance, businesses need to know the correct HSN code for stapler pins so that invoices, purchase bills and returns are filed accurately.
Under GST, stapler pins are treated as metal stationery items and are grouped with other base metal office products such as clips and file fittings. Using the right HSN code helps you charge the correct GST rate, avoid disputes during audit and keep your books clean.
What is the HSN code for stapler pins?
In GST, stapler pins are generally classified under HSN code 8305, which covers base metal office articles such as paper clips, letter clips, index tabs and staples in strips. Stapler pins (also called staples) fall under the category of staples in strips used in hand or desk staplers.
This HSN code is used when you buy or sell stapler pins in strips, whether for office, school or home use. The same code is normally used for all common sizes of stapler pins, such as 10, 24/6 or heavy duty strips, as long as they are metal staples supplied in strips.
Stapler pin HSN code and GST rate table
| Product name | HSN code | Typical GST rate | Product description |
|---|---|---|---|
| Stapler pins (staples in strips) | 8305 | 18% (standard goods rate - please confirm latest rate before billing) | Metal staples supplied in strips for use in office, school and home staplers for binding paper. |
How stapler pins are classified under HSN
Stapler pins are base metal fasteners. For HSN purposes, they are not treated like loose nails or screws. Instead, they are grouped with office stationery items because they are supplied in strips and used mainly in stapler machines for fastening sheets of paper.
When classifying stapler pins, the key factors are the form of supply and the end use. If the product is a strip of metal staples meant for office staplers, it is normally covered under HSN 8305. If the product is part of a special industrial stapling machine or tool, it may need a different classification after checking the detailed tariff notes.
HSN code for stapler pins used in offices and homes
For normal office and home use, stapler pins are usually billed under the same HSN code. Small boxes of stapler pins sold in stationery shops, wholesale cartons supplied to offices and bulk packs for schools are all covered under the standard stapler pin HSN code.
Businesses that sell stationery items such as staplers, pens, clips and stapler pins together can use HSN 8305 for stapler pins on their invoices. The same code should also be used while reporting these sales in GSTR 1 and while summarising outward supplies in GSTR 3B.
GST and stapler pin products
Stapler pins usually attract the standard GST rate for stationery and office supplies. In most cases, this is 18 percent. However, GST rates can change over time, so it is always better to verify the latest applicable rate from the official GST rate schedule or from your tax advisor.
Once you confirm the correct rate, you should apply it consistently on all purchases and sales of stapler pins. This helps in smooth input tax credit flow, easy matching of invoices and lower risk of disputes during assessments or audits.
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 stapler pins?
Stapler pins are generally classified under HSN code 8305, which covers base metal office articles such as staples in strips, paper clips and similar items. This code is used for common office and home stapler pins supplied in metal strips.
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Are stapler pins used in industrial settings classified differently under HSN?
Most stapler pins, even when used in factories or warehouses for document filing, are treated the same as office stapler pins and fall under HSN 8305. If the pins are specially designed parts of an industrial stapling tool or packaging machine, you should review the tariff notes and consult your tax advisor before changing the HSN code.
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How does GST affect stapler pin products?
Stapler pins normally attract the standard GST rate for stationery and office supplies. The tax is charged on the taxable value of the goods, and the buyer can usually claim input tax credit if the pins are used for business purposes. Correct HSN and GST rate selection keeps your invoices and returns compliant.
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Can stapler pin products with different sizes have different HSN codes?
Different sizes of stapler pins, such as small office pins or heavy duty pins, are usually covered under the same HSN code as long as they are base metal staples in strips. Size or packing quantity does not normally change the HSN code, but it can affect the price and GST amount on the invoice.
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Are stapler pins made of metal categorized differently under HSN?
Stapler pins are almost always made of base metal, and the HSN code is designed for such metal office articles. Staples made from coated or plated metal are also treated in the same way. If a product is made from a very different material or used for a special technical purpose, you should compare it carefully with the tariff description before finalising the HSN code.