---
title: "8305 HSN Code | HSN Code for Metal Desk Equipment in India"
description: "Know more about 8305 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8305 covering Metal Desk Equipment."
canonical: "https://busy.in/hsn/sub-chapter-8305/"
---

# HSN Sub-chapter 8305: Metal Desk 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 |
| --- | --- |
| 83051000 | [Loose-leaf Binder Fittings](https://busy.in/hsn/hsn-83051000/) |
| 83052000 | [Staples In Strips](https://busy.in/hsn/hsn-83052000/) |
| 83059010 | [Pins](https://busy.in/hsn/hsn-83059010/) |
| 83059020 | [Other, Including Parts \| Clips](https://busy.in/hsn/hsn-83059020/) |
| 83059090 | [Other, Including Parts \| Other](https://busy.in/hsn/hsn-83059090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8305 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹192 Cr (+19.89% YoY) — 0.0052% of India's total exports
- Imports: ₹57 Cr (−15.50% YoY) — 0.0009% of India's total imports
- Trade balance: ₹136 Cr (Surplus); surplus rank #367 of 1233 sub-chapters
- Share of Chapter 83: 2.34% of its exports; import side 0.53%
- Rank within Chapter 83: #7 of 11 by export value; import-side #10

### Key metrics

- Export CAGR: 0.52% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #706 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +28.81% in FY 2021-22
- Contribution to Ch. 83: 2.34% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8305

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 | 186.43 | 0.0081% | — | 4.19% | 70.02 | 0.0019% | — | 1.01% | +116.41 | #615 |
| FY 2019-20 | 167.58 | 0.0076% | −10.11% | 3.62% | 53.53 | 0.0016% | −23.55% | 0.81% | +114.05 | #627 |
| FY 2020-21 | 139.23 | 0.0065% | −16.92% | 2.76% | 37.39 | 0.0013% | −30.15% | 0.68% | +101.84 | #666 |
| FY 2021-22 | 179.34 | 0.0057% | +28.81% | 2.62% | 56.83 | 0.0012% | +51.99% | 0.67% | +122.51 | #683 |
| FY 2022-23 | 141.32 | 0.0039% | −21.20% | 2.05% | 53.86 | 0.0009% | −5.23% | 0.55% | +87.46 | #750 |
| FY 2023-24 | 160.46 | 0.0044% | +13.54% | 2.20% | 66.95 | 0.0012% | +24.30% | 0.67% | +93.51 | #735 |
| FY 2024-25 | 192.37 | 0.0052% | +19.89% | 2.34% | 56.57 | 0.0009% | −15.50% | 0.53% | +135.80 | #706 |

- CAGR (7-year): exports 0.52%/yr, imports -3.49%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8305 export-import analysis

### Consistent export growth: 0.52% CAGR over 7 years

India's exports under HSN Sub-Chapter 8305 have grown at a compound annual rate of 0.52% over 7 fiscal years, rising from ₹186.43 Crore in FY 2018-19 to ₹192.37 Crore in FY 2024-25.

### HSN Sub-Chapter 8305 ranked #706 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8305 ranks #706 out of 1233 sub-chapters by total export value. Within Chapter 83, it ranks #7 of 11. By trade surplus, it ranks #367 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8305 exports

The strongest single-year export movement for HSN Sub-Chapter 8305 was recorded in FY 2021-22, when exports surged by 28.81% over the prior year.

### India maintains a trade surplus of ₹135.80 Crore in HSN Sub-Chapter 8305 goods

In FY 2024-25, India's exports of ₹192.37 Cr exceeded imports of ₹56.57 Cr, resulting in a trade surplus of ₹135.80 Crore — ranking #367 of 1233 by surplus magnitude.

### Import growth of -3.49% CAGR signals stable import dependency for Metal Desk Equipment

India's imports under HSN Sub-Chapter 8305 have grown at -3.49% CAGR, reaching ₹56.57 Crore in FY 2024-25.

### HSN Sub-Chapter 8305 contributes 2.34% of Chapter 83 exports — ranked #7

Among the 11 sub-chapters under Chapter 83, HSN Sub-Chapter 8305 ranks #7 by export value — accounting for 2.34% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.53% share (rank #10).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 8304 | [Metal Office Equipment](https://busy.in/hsn/sub-chapter-8304/) |
| 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/) |