8304 HSN Code: Metal Office Equipment

HSN Sub Chapter 8304 represents Metal Office Equipment under GST classification. This code helps businesses identify Metal Office Equipment correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8304, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Metal Office Equipment.

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New GST Rate for HSN Code 8304

GST Rate for Metal Office Equipment under HSN Code 8304. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

83

HSN Code

8304

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8304

Following tariff HSN codes fall under Metal Office Equipment.

Tariff HSN

83040000

Description

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

India’s Trade Performance — HSN Sub-Chapter 8304 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2 Cr

−17.25% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹8 Cr

+22.72% vs FY 2023-24

0.0001% of India’s total imports

Trade Balance

FY 2024-25

−₹6 Cr

Trade Deficit

Surplus rank #567 of 1233 subchapters

% of Chapter 83

FY 2024-25

0.03%

Share of Chapter 83’s total exports in FY 2024-25

Import side: 0.07% of Chapter 83’s imports

Rank Within Chapter 83

FY 2024-25

#11 of 11

Position by export value among subchapters in Chapter 83

Import-side rank: #11 of 11

At a glance

1.41%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1119

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+36.73%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.03%

Contribution to Ch. 83

Share of Chapter 83 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1110

Balance

−12.28

Exports

1.94 ₹ Cr

0.0001% share

— YoY

0.04% of Ch. 83

Imports

14.22 ₹ Cr

0.0004% share

— YoY

0.21% of Ch. 83

FY 2019-20 Exp. Rank #1100

Balance

−8.86

Exports

1.94 ₹ Cr

0.0001% share

0.00% YoY

0.04% of Ch. 83

Imports

10.80 ₹ Cr

0.0003% share

−24.05% YoY

0.16% of Ch. 83

FY 2020-21 Exp. Rank #1087

Balance

−5.26

Exports

2.45 ₹ Cr

0.0001% share

+26.29% YoY

0.05% of Ch. 83

Imports

7.71 ₹ Cr

0.0003% share

−28.61% YoY

0.14% of Ch. 83

FY 2021-22 Exp. Rank #1088

Balance

−7.58

Exports

3.35 ₹ Cr

0.0001% share

+36.73% YoY

0.05% of Ch. 83

Imports

10.93 ₹ Cr

0.0002% share

+41.76% YoY

0.13% of Ch. 83

FY 2022-23 Exp. Rank #1096

Balance

−8.26

Exports

3.03 ₹ Cr

0.0001% share

−9.55% YoY

0.04% of Ch. 83

Imports

11.29 ₹ Cr

0.0002% share

+3.29% YoY

0.11% of Ch. 83

FY 2023-24 Exp. Rank #1114

Balance

−3.70

Exports

2.55 ₹ Cr

0.0001% share

−15.84% YoY

0.03% of Ch. 83

Imports

6.25 ₹ Cr

0.0001% share

−44.64% YoY

0.06% of Ch. 83

FY 2024-25 Exp. Rank #1119

Balance

−5.56

Exports

2.11 ₹ Cr

0.0001% share

−17.25% YoY

0.03% of Ch. 83

Imports

7.67 ₹ Cr

0.0001% share

+22.72% YoY

0.07% of Ch. 83

CAGR · 7-Year

Exports

1.41% /yr

Imports

−9.78% /yr

Consistently Deficit
Chapter 83 total

reference, FY 2024-25

Export

₹8,222.98 Cr

Import

₹10,642.18 Cr

Trade Balance

−2,419.20

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8304 ranks #1119 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8304 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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