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HSN Codes chevron_right Section 15 chevron_right Chapter 83 chevron_right Sub Chapter 8305

Taxonomy

• Section 15 – Base Metal & Articles Of Base Metal • Chapter 83 – Miscellaneous articles of base metal • Sub Chapter 8305 – 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 for HSN Code 8305 • Tariff HSN Codes under Sub Chapter 8305 • FAQs for Sub Chapter 8305 • Case Laws under Sub Chapter 8305 • Important Disclaimer

Explore other subchapters under Chapter 83

• Sub Chapter 8301 – Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal • Sub Chapter 8302 – Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal • Sub Chapter 8303 – Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal • Sub Chapter 8304 – 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 • Sub Chapter 8306 – Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal • Sub Chapter 8307 – Flexible tubing of base metal, with or without fittings • Sub Chapter 8308 – Clasps, frames with clasps, buckles, buckleclasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metals • Sub Chapter 8309 – Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal • Sub Chapter 8310 – Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 • Sub Chapter 8311 – Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying

8305 HSN Code: Metal Desk Equipment

HSN Sub Chapter 8305 represents Metal Desk Equipment under GST classification. This code helps businesses identify Metal Desk Equipment correctly for billing, taxation, and trade. With HSN Sub Chapter 8305, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Metal Desk Equipment.

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New GST Rate for HSN Code 8305

GST Rate for Metal Desk Equipment under HSN Code 8305. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
83 8305 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 18% 18%
HSN Code 8305

Chapter: 83

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% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 8305

Following Tariff HSN code falls under Metal Desk Equipment:

Tariff HSN Description
83051000
Fittings for loose-leaf binders or files
83051000
Fittings for loose-leaf binders or files
83052000
Staples in strips
83052000
Staples in strips
83059010
Other, including parts : Pins (other than those of heading 7317)
83059010
Other, including parts : Pins (other than those of heading 7317)
83059020
Other, including parts : Clips
83059020
Other, including parts : Clips
83059090
Other, including parts : Other
83059090
Other, including parts : Other
HSN Code 83051000

Fittings for loose-leaf binders or files

HSN Code 83051000

Fittings for loose-leaf binders or files

HSN Code 83052000

Staples in strips

HSN Code 83052000

Staples in strips

HSN Code 83059010

Other, including parts : Pins (other than those of heading 7317)

HSN Code 83059010

Other, including parts : Pins (other than those of heading 7317)

HSN Code 83059020

Other, including parts : Clips

HSN Code 83059020

Other, including parts : Clips

HSN Code 83059090

Other, including parts : Other

HSN Code 83059090

Other, including parts : Other

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Case Laws Related to Sub Chapter 8305

Order Number Description
GST-ARA-47/2019-20/B-33
M/S. A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
GUJ/GAAR/R/2023/10
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
GST-ARA-130/2018-19/B-64
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order No. GST-ARA-47/2019-20/B-33

M/S. A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GUJ/GAAR/R/2023/10

Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)

Order No. GST-ARA-130/2018-19/B-64

Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

FAQs for Sub Chapter 8305

What products are classified under HSN 8305

It includes Metal Desk Equipment

If I repair and return Metal Desk Equipment, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Does packaging or branding change how GST applies to Metal Desk Equipment?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Metal Desk Equipment is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

What are the e‑way bill and e‑invoice points while moving Metal Desk 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.

Can I claim ITC on inputs and services used for Metal Desk Equipment?

If your outward supply of Metal Desk Equipment is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

What should my invoice and records include for Metal Desk Equipment?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Does MRP, weight or pack size change GST treatment for Metal Desk Equipment?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

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.

Explore More HSN Codes from Chapter 83 expand_more
Sub Chapters:
HSN Code 8301 | HSN Code 8302 | HSN Code 8303 | HSN Code 8304 | HSN Code 8305 | HSN Code 8306 | HSN Code 8307 | HSN Code 8308 | HSN Code 8309 | HSN Code 8310 | HSN Code 8311
HSN Codes:
HSN Code 83011000 | HSN Code 83012000 | HSN Code 83013000 | HSN Code 83014010 | HSN Code 83014090 | HSN Code 83015000 | HSN Code 83016000 | HSN Code 83017000 | HSN Code 83021010 | HSN Code 83021020 | HSN Code 83021090 | HSN Code 83022000 | HSN Code 83023010 | HSN Code 83023090 | HSN Code 83024110 | HSN Code 83024120 | HSN Code 83024190 | HSN Code 83024200 | HSN Code 83024900 | HSN Code 83025000 | HSN Code 83026000 | HSN Code 83030000 | HSN Code 83040000 | HSN Code 83051000 | HSN Code 83052000 | HSN Code 83059010 | HSN Code 83059020 | HSN Code 83059090 | HSN Code 83061000 | HSN Code 83062110 | HSN Code 83062120 | HSN Code 83062190 | HSN Code 83062910 | HSN Code 83062920 | HSN Code 83062990 | HSN Code 83063000 | HSN Code 83071000 | HSN Code 83079000 | HSN Code 83081010 | HSN Code 83081021 | HSN Code 83081029 | HSN Code 83082000 | HSN Code 83089011 | HSN Code 83089019 | HSN Code 83089020 | HSN Code 83089031 | HSN Code 83089039 | HSN Code 83089040 | HSN Code 83089091 | HSN Code 83089099 | HSN Code 83091000 | HSN Code 83099010 | HSN Code 83099020 | HSN Code 83099030 | HSN Code 83099090 | HSN Code 83100010 | HSN Code 83100090 | HSN Code 83111000 | HSN Code 83112000 | HSN Code 83113010 | HSN Code 83113090 | HSN Code 83119000
State Code List:

Explore other subchapters under Chapter 83

• Sub Chapter 8301 – Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal • Sub Chapter 8302 – Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal • Sub Chapter 8303 – Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal • Sub Chapter 8304 – 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 • Sub Chapter 8306 – Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal • Sub Chapter 8307 – Flexible tubing of base metal, with or without fittings • Sub Chapter 8308 – Clasps, frames with clasps, buckles, buckleclasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metals • Sub Chapter 8309 – Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal • Sub Chapter 8310 – Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 • Sub Chapter 8311 – Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying