--- title: "8304 HSN Code | HSN Code for Metal Office Equipment in India" description: "Know more about 8304 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8304 covering Metal Office Equipment." canonical: "https://busy.in/hsn/sub-chapter-8304/" --- # HSN Sub-chapter 8304: Metal Office Equipment 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 Part of [Chapter 83: Miscellaneous Base Metal Articles](https://busy.in/hsn/chapter-83/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 83040000 | [Filing Cabinets and Desk Equipment of Base Metal](https://busy.in/hsn/hsn-83040000/) | ## Frequently asked questions ### What products are classified under HSN 8304 It includes Metal Office Equipment ### What misclassification mistakes happen with Metal Office Equipment? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ### How are warranty replacements of Metal Office Equipment handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### Is the composition scheme suitable if I mainly trade Metal Office Equipment? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ### How do I bill a kit or combo that includes Metal Office Equipment? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### What are the e‑way bill and e‑invoice points while moving Metal Office Equipment? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ## India's trade performance: HSN Sub-Chapter 8304 (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 #567 of 1233 sub-chapters - Share of Chapter 83: 0.03% of its exports; import side 0.07% - Rank within Chapter 83: #11 of 11 by export value; import-side #11 ### Key metrics - Export CAGR: 1.41% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1119 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +36.73% in FY 2021-22 - Contribution to Ch. 83: 0.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 8304 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 Ch. 83 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 83 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.94 | 0.0001% | — | 0.04% | 14.22 | 0.0004% | — | 0.21% | −12.28 | #1110 | | FY 2019-20 | 1.94 | 0.0001% | 0.00% | 0.04% | 10.80 | 0.0003% | −24.05% | 0.16% | −8.86 | #1100 | | FY 2020-21 | 2.45 | 0.0001% | +26.29% | 0.05% | 7.71 | 0.0003% | −28.61% | 0.14% | −5.26 | #1087 | | FY 2021-22 | 3.35 | 0.0001% | +36.73% | 0.05% | 10.93 | 0.0002% | +41.76% | 0.13% | −7.58 | #1088 | | FY 2022-23 | 3.03 | 0.0001% | −9.55% | 0.04% | 11.29 | 0.0002% | +3.29% | 0.11% | −8.26 | #1096 | | FY 2023-24 | 2.55 | 0.0001% | −15.84% | 0.03% | 6.25 | 0.0001% | −44.64% | 0.06% | −3.70 | #1114 | | FY 2024-25 | 2.11 | 0.0001% | −17.25% | 0.03% | 7.67 | 0.0001% | +22.72% | 0.07% | −5.56 | #1119 | - CAGR (7-year): exports 1.41%/yr, imports -9.78%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 8304 export-import analysis ### Consistent export growth: 1.41% CAGR over 7 years India's exports under HSN Sub-Chapter 8304 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 Sub-Chapter 8304 ranked #1119 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 8304 ranks #1119 out of 1233 sub-chapters by total export value. Within Chapter 83, it ranks #11 of 11. By trade surplus, it ranks #567 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8304 exports The strongest single-year export movement for HSN Sub-Chapter 8304 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 Sub-Chapter 8304 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 #567 of 1233 by surplus magnitude. ### Import growth of -9.78% CAGR signals stable import dependency for Metal Office Equipment India's imports under HSN Sub-Chapter 8304 have grown at -9.78% CAGR, reaching ₹7.67 Crore in FY 2024-25. ### HSN Sub-Chapter 8304 contributes 0.03% of Chapter 83 exports — ranked #11 Among the 11 sub-chapters under Chapter 83, HSN Sub-Chapter 8304 ranks #11 by export value — accounting for 0.03% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.07% share (rank #11). ## Related Sub-Chapters in Chapter 83 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 8302: Furniture metal fittings](https://busy.in/hsn/sub-chapter-8302/) | ₹3,646 Cr | | #2 | [HSN Sub-Chapter 8309: Metal Caps & Lids](https://busy.in/hsn/sub-chapter-8309/) | ₹1,116 Cr | | #3 | [HSN Sub-Chapter 8301: Padlocks, clasps, base metal keys](https://busy.in/hsn/sub-chapter-8301/) | ₹1,025 Cr | | #4 | [HSN Sub-Chapter 8307: Flexible Metal Tubing](https://busy.in/hsn/sub-chapter-8307/) | ₹876 Cr | | #5 | [HSN Sub-Chapter 8311: Welding, soldering, brazing products](https://busy.in/hsn/sub-chapter-8311/) | ₹685 Cr | | #6 | [HSN Sub-Chapter 8306: Metal Bells & Gongs](https://busy.in/hsn/sub-chapter-8306/) | ₹276 Cr | | #7 | [HSN Sub-Chapter 8305: Metal Desk Equipment](https://busy.in/hsn/sub-chapter-8305/) | ₹192 Cr | | #8 | [HSN Sub-Chapter 8308: Clasps & Buckles](https://busy.in/hsn/sub-chapter-8308/) | ₹191 Cr | | #9 | [HSN Sub-Chapter 8303: Armoured Safes & Boxes](https://busy.in/hsn/sub-chapter-8303/) | ₹144 Cr | | #10 | [HSN Sub-Chapter 8310: Name & sign plates](https://busy.in/hsn/sub-chapter-8310/) | ₹69 Cr | | #11 | HSN Sub-Chapter 8304: Metal Office Equipment (this hsn sub-chapter) | ₹2 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 8301 | [Padlocks, clasps, base metal keys](https://busy.in/hsn/sub-chapter-8301/) | | 8302 | [Furniture metal fittings](https://busy.in/hsn/sub-chapter-8302/) | | 8303 | [Armoured Safes & Boxes](https://busy.in/hsn/sub-chapter-8303/) | | 8305 | [Metal Desk Equipment](https://busy.in/hsn/sub-chapter-8305/) | | 8306 | [Metal Bells & Gongs](https://busy.in/hsn/sub-chapter-8306/) | | 8307 | [Flexible Metal Tubing](https://busy.in/hsn/sub-chapter-8307/) | | 8308 | [Clasps & Buckles](https://busy.in/hsn/sub-chapter-8308/) | | 8309 | [Metal Caps & Lids](https://busy.in/hsn/sub-chapter-8309/) | | 8310 | [Name & sign plates](https://busy.in/hsn/sub-chapter-8310/) | | 8311 | [Welding, soldering, brazing products](https://busy.in/hsn/sub-chapter-8311/) |